Change in excise duty and consumption tax

The Dutch government wants to encourage sound choices. Soft drinks will get more expensive, mineral water will become cheaper.

The consumption tax on non-alcoholic beverages will be increased by €11.37 to €20.20 per hectolitre (from 1 January 2023). From 1 January 2024, the rate will be €22.67 per hectolitre. Mineral water will be exempt from the consumption tax on non-alcoholic beverages from 1 January 2024 (!).

Change in excise duty rate on light beers

To ensure that light beers will remain subject to at least the same rate as soft drinks, the lowest excise duty rate on beer will be increased by the same amounts as the rate on non-alcoholic beverages with effect from 2023 and 2024.

The excise duty rate on light beers is currently €8.83 and will be increased to €20.20 from 1 January 2023, and to €22.67 from 1 January 2024.

More about excise duty in the Netherlands

If you would like to receive more information on how to apply this scheduled change, our international advisers will be happy to answer any questions you may have. You can contact them by sending an email to international@acconavm.nl.