Carbonated drinks containing sugar or sweeteners, as well as on energy drinks will be taxed as of April 1, 2024. relevant amendments to the legislation were made by the law signed into by the president on December 28, due to the adoption of the 2024 tax and budget policies.
According to the amendments:
- carbonated drinks containing sugar or other sweetening or flavoring substances and packaged (with the exception of energy and tonic drinks) will be taxed an excise tax of 500 soums per liter;
- energy drinks - 2000 soums per liter.
The excise tax is being introduced due to the rise in diseases, including diabetes, due to excessive consumption. There is such a tax in over 50 countries (France, Hungary, Great Britain and others). Proceeds from the excise tax will be contributed to the Medicine Development Fund.
