Tajikistan studies taxation of sugary drinks: What could change?
Tajikistan is studying possible changes to the taxation of sugar-sweetened beverages as part of efforts to improve nutrition and public health policy. No decision on introducing a new tax has yet been announced.
The United Nations office in Tajikistan said the issue was discussed at a meeting of the Joint Steering Committee of the program «Food Systems Transformation for Better Nutrition in Tajikistan.»
«The program continues to support analytical work on sugar-sweetened beverage taxation,» the UN said, adding that the research is intended to support nutrition-sensitive fiscal policy and public investment decisions.
The UN did not specify which tax models are being considered, whether existing rates could be revised or when concrete proposals might be presented. For now, the initiative remains at the analytical stage.
Tajikistan already taxes some sugary drinks
Some beverages containing added sugar are already subject to excise tax in Tajikistan.
Under government decree No. 335 of May 29, 2025, beverages classified under commodity code 2202 are taxed at 0.04 € per liter. The category includes mineral and carbonated water containing added sugar, other sweeteners or flavorings, as well as certain other non-alcoholic beverages.
Fruit, nut and vegetable juices classified under code 2009 are excluded.
Energy drinks are taxed separately at 0.06 € per liter.
However, the current system does not link the tax rate to the amount of sugar in a beverage. Products falling under the main category are taxed at the same rate per liter regardless of their sugar content.
This means the existing excise system is not necessarily the same as a dedicated sugar-sweetened beverage tax of the kind used in some other countries.
The current analysis could therefore examine changes to the tax structure, the range of beverages covered or the possibility of linking rates to sugar content. Tajik authorities have not yet said which approach is under consideration.
Tajikistan is studying possible changes to the taxation of sugar-sweetened beverages as part of efforts to improve nutrition and public health policy. No decision on introducing a new tax has yet been announced.
The United Nations office in Tajikistan said the issue was discussed at a meeting of the Joint Steering Committee of the program «Food Systems Transformation for Better Nutrition in Tajikistan.»
«The program continues to support analytical work on sugar-sweetened beverage taxation,» the UN said, adding that the research is intended to support nutrition-sensitive fiscal policy and public investment decisions.
The UN did not specify which tax models are being considered, whether existing rates could be revised or when concrete proposals might be presented. For now, the initiative remains at the analytical stage.
Tajikistan already taxes some sugary drinks
Some beverages containing added sugar are already subject to excise tax in Tajikistan.
Under government decree No. 335 of May 29, 2025, beverages classified under commodity code 2202 are taxed at 0.04 € per liter. The category includes mineral and carbonated water containing added sugar, other sweeteners or flavorings, as well as certain other non-alcoholic beverages.
Fruit, nut and vegetable juices classified under code 2009 are excluded.
Energy drinks are taxed separately at 0.06 € per liter.
However, the current system does not link the tax rate to the amount of sugar in a beverage. Products falling under the main category are taxed at the same rate per liter regardless of their sugar content.
This means the existing excise system is not necessarily the same as a dedicated sugar-sweetened beverage tax of the kind used in some other countries.
The current analysis could therefore examine changes to the tax structure, the range of beverages covered or the possibility of linking rates to sugar content. Tajik authorities have not yet said which approach is under consideration.
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