Tashkent, Uzbekistan (UzDaily.com) — Starting from 2025, Uzbekistan plans to implement an excise tax on all sugar-sweetened non-alcoholic beverages.
It is important to note that, as of 1 April 2024, an excise tax is already in place for producers of sugar-sweetened carbonated drinks at a rate of 500 soums per liter, while the rate for energy drinks is set at 2,000 soums per liter.
The expansion of the excise tax list is driven by the World Trade Organization’s requirements for the non-discrimination of specific categories of goods.
Additionally, the Ministry of Economy and Finance intends to reduce the excise tax rate for beverages that use sugar substitutes instead of sugar. For instance, a rate of 300 soums per liter is proposed for diet carbonated drinks.
The draft state budget for 2025 indicates that these new requirements could come into effect on 1 April 2025.
In the future, the ministry plans to differentiate excise rates based on the sugar content in products.