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This database, compiled for the first time, provides standardized indicators of price and tax level for an internationally comparable brand of sugar-sweetened carbonated beverage for 135 countries globally while information on tax policy for all types of non-alcoholic beverages is provided for 158 countries. The data is as of July 2022 and it is expected to be collected in the future on a biennial basis.

Summary findings

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Countries with excise tax on sugar-sweetened beverages
108
the number of countries that have acknowledged applying excise taxes nationally to at least one type of sugar sweetened beverage.
Excise tax share on sugar-sweetened carbonated beverage
6.6%
the excise tax share in the weighted average price of an internationally comparable brand of sugar-sweetened carbonated beverage globally which is an indicative of how low excise taxes are in SSBs.
Countries taxing bottled water
46%
the percentage of countries that apply excise taxes to unsweetened bottled water in addition to excise on SSBs, despite unsweetened water being a safer alternative to SSBs.

Excise taxes applied on non-alcoholic beverages

GHO TAXBEV_EXCISE_APPLIED_YN NONALCOHOLIC MAP TEMPLATE

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GHO TAXBEV_EXCISE NONALCOHOLIC MAP TEMPLATE B 3 DIMS

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Price of sugar-sweetened carbonated beverages

GHO TAXBEV_SUGARCONTENT, TAXBEV_PRICE XTABLE TEMPLATE L 3x3 IND, DIM1, DIM3 x SPATIAL, TIME, DIM2 Health taxes Nonalcoholic beverage price

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Taxes on sugar-sweetened carbonated beverages

GHO TAXBEV_EXCISE, TAXBEV_VATSALES, TAXBEV_IMPORTDUTIES, TAXBEV_OTHERTAXES, TAXBEV_TOTALTAXES XTABLE TEMPLATE L 3x3 IND, DIM1, DIM3 x SPATIAL, TIME, DIM2 Health taxes Nonalcoholic beverage taxes

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Tax policy on sugar-sweetened carbonated beverages

GHO TAXBEV_EXCISE_AUTOADJUST, TAXBEV_ADVALOREMBASE, TAXBEV_EXCISE_APPLIED_YN, TAXBEV_EXCISE_UNIFORMTIERED_NONALCOHOLIC, TAXBEV_SUGARBASEDTIERED XTABLE TEMPLATE H 4x1 IND, TIME, DIM1, DIM2 x SPATIAL Health taxes policy for nonalcoholic beverages

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