A new sugar levy on sweetened drinks was introduced in Poland on January 1, 2021. The levy is imposed on producers and importers, with a fixed fee of 50 groszy per liter and a variable fee of 5 groszy per gram of sugar above 5 grams per 100 ml. The maximum fee is PLN 1.20 per liter. The tax does not apply to beverages with fruit and vegetable juices, milk-based drinks, and carbohydrate and electrolyte drinks. The introduction of the levy has led to a decrease in sales and a significant price increase for energy drinks and carbonated beverages.