Forbes Ukraine reports, citing the draft Budget Declaration for 2026–2028.
The new "sweet" excise tax will apply to a wide range of products - both carbonated and non-carbonated drinks, including energy drinks, juice drinks and flavored water. The initiative should not only fill the state budget, but also bring Ukraine closer to European tax policy norms.
At the same time, the government has planned a gradual increase in excise rates on tobacco products, TWEN (electrically heated tobacco products), and fuel. By 2028, the excise tax on cigarettes will reach €90 per 1,000 pieces, and on gasoline – €359 per 1,000 liters.
The excise tax on beverages will be part of a broader tax reform that also includes digitalization of the tax system, implementation of electronic audits, control of bank receipts, and participation in international tax data exchange.
These changes are part of the National Revenue Strategy until 2030, which the government is implementing in stages to ensure financial stability and modernize the state's fiscal policy.
