Dutch Tax Plan 2026 – Closing the dairy loophole for non-alcoholic beverages

Based on Directive 2020/262, Netherlands may impose a national consumption tax in addition to harmonised Excise duty.

• Governed domestically under the Consumption Tax Act (Verbruiksbelasting).

Current rules (wef 1 January 2024)

• Rate tripled to €26.13 per hectolitre of consumption-taxable drinks.

• Applies to non-alcoholic beverages including:

• Fruit and vegetable juices

• Lemonade

• Water, mineral water, sparkling water

• Drinks containing alcohol that are not classified as beer, wine, intermediate products or other alcoholic products under the Excise Duty Act

• Exemption: (mineral) water without added flavouring.

• Exclusion: Dairy products are not included.

Change from 1 January 2026

• Closing the “dairy loophole”:

• Currently, some producers add a small amount of dairy to drinks to classify them as dairy and avoid the levy.

• From 2026, products that are otherwise consumption-taxable but have added dairy will also be subject to the consumption tax.

Practical impact for businesses

• Any drinks (juices, lemonades, flavoured waters, etc.) with any dairy addition will become taxable from 2026.

• This may affect:

• Product classification in customs/tax systems (e.g. CN codes)

• Pricing structures

• Supply chain and excise warehouse declarations