Brussels, 23 May 2025
The European Commission has concluded that Finland’s planned reform of the soft drinks tax does not involve State aid within the meaning of EU State aid rules.
In November 2024, Finland notified to the Commission its intention to amend its soft drinks tax, seeking legal certainty that the amended tax does not involve State aid. A soft drink tax has been in place in Finland since 1940. After the latest amendments, the tax will continue to be imposed on soft drinks and the tax rate will be progressive depending on the sugar content of the drink. The objective of the Finnish soft drinks tax is to raise revenue for the Member State and re-direct production and consumption of soft drinks towards alternatives that are sugar-free or that contain less sugar.
The Commission assessed the notified amendment under EU State aid rules. The Commission found that the Finnish soft drinks tax has been designed based on non-discriminatory parameters and that its overall design is consistent with the objectives pursued. On this basis, the Commission concluded that the tax, as amended, does not involve State aid within the meaning of EU rules.
The non-confidential version of the decision will be made available under the case number SA.104131 in the State aid register on the Commission’s competition website, once any confidentiality issues have been resolved.