Higher Fees for Sweetened and Energy Drinks, Increased Tax on Winnings
Starting January 1, 2026, fees for sweetened and energy drinks will increase. Additionally, the flat-rate income tax on winnings from contests, games, and mutual betting will rise. These changes aim to improve public health and increase budget revenues.
Key points
Increased fee for sweetened drinks: a fixed part of 0.70 PLN per liter (for drinks with up to 5g sugar/100ml or with sweeteners), and a variable part of 0.10 PLN for each gram of sugar above 5g/100ml.
The fee for drinks containing caffeine or taurine will be 1.00 PLN per liter.
The maximum fee per liter of beverage will increase to 1.80 PLN.
The flat-rate income tax on winnings from contests, games, and mutual betting will increase from 10% to 15%.
The act comes into effect on January 1, 2026.
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