The article provides an analysis of the impact of the new sugar tax introduced in Poland at the start of 2021 on the prices of sweetened beverages. The tax is composed of a fixed and a variable fee, with the total not exceeding PLN 1.20 per liter. The research compares the average prices of sweetened beverages in January 2020 and January 2021, looking at five categories of drinks and different types of retail outlets. The data shows that not all stores increased prices equally, with cash & carry stores experiencing the highest average price increase (17.5%). The most significant price hikes were observed in carbonated beverages, with an average increase of 29.53%.