The WHO calls for a tax on sugary and alcoholic drinks to improve global health

In many countries, sugary and alcoholic drinks remain inexpensive due to low levels of taxation, despite their consumption being associated with major health risks. This WHO recommendation is part of its broader "3 by 2035" initiative, launched last year, which urges all states to sustainably increase the price of the main harmful products—tobacco, alcohol, and sugary drinks—in order to reduce their consumption, strengthen public health protection, and lessen the burden on healthcare systems.

The WHO calls for tax reform on sugary and alcoholic drinks to improve global health

In two recent global reports, the World Health Organization (WHO) calls on governments to strengthen taxes on sugary and alcoholic drinks, in a context of a sudden and drastic reduction in aid that has severely disrupted the health systems and services of many countries[1][2].

Reports indicate that at least 116 countries apply a tax on sugary drinks, primarily sodas, but that many sugar-rich products (pure fruit juices, sweetened milk drinks, ready-to-drink coffees and teas) still escape these measures. Their median tax represents about 2% of the retail price of a typical sugary soda and often only affects a small part of the beverage market.« This is very low, because if we compare it to the tax on tobacco products, it averages around 50 to 60. »" explained Anne-Marie Perucic, the WHO economist.

Similarly, although 97% of countries tax energy drinks, this situation has not changed since the previous global assessment in 2023.

Regarding alcohol, 167 countries apply a tax and 12 prohibit its sale entirely. However, in most countries, taxes have not been adjusted for inflation and income growth, making alcohol gradually more affordable since 2022. Wine, on the other hand, remains untaxed in at least 25 countries, primarily in Europe.

Globally, taxes on alcohol and sugary drinks remain low: median excise rates are 20.9% for beer and 28.4% for spirits. Few countries index their taxes to inflation, which is gradually increasing the affordability of these products.

According to the WHO, insufficiently effective tax systems contribute to keeping these products at low prices, while health systems face an increase in non-communicable diseases (NCDs) and health complications, particularly among children and young adults, including obesity, hypertension, diabetes, cardiovascular diseases, certain cancers, as well as tooth decay or osteoporosis.

Furthermore, Etienne Krug, Director of the Department of Health Determinants, Promotion and Prevention at the WHO, stated that increased affordability of alcohol is leading to a rise in injuries related to violence and accidents, mental health disorders, and intoxication. He emphasized that while industry profits continue to grow, the population bears the health burden, and society as a whole bears the economic costs caused by the consumption of these products.

Dr. Tedros Adhanom Ghebreyesus, Director-General of the WHO, added that taxing products harmful to health is an effective way to reduce their consumption and free up resources to finance health services, education, and social protection.[3].

Towards a coordinated increase in taxes on harmful products by 2035

In this context, The WHO has thus launched the "3 by 2035" initiative, calling on governments to increase by at least 50% by 2035., Through tax increases, the real price of one or more products harmful to health – tobacco, alcohol, and sugary drinks – taking into account the specific context of each country, in order to reduce their consumption, avoid product substitutions, and strengthen public health protection.[4].

A recent analysis suggests that a tax increase sufficient to raise prices by 50 % could generate up to $3.7 trillion (€3.18 trillion) in additional revenue globally over five years, averaging $740 billion (€636 billion) per year, equivalent to 0.75 % of global GDP.

To cite just a few examples, some countries have applied these best practices to combat NCDs and finance public health systems:

In the Philippines, a major reform of tobacco and alcohol taxation in 2013 more than quintupled revenues, enabling more than 15 million poor families to benefit from national health insurance.

In Lithuania, a significant increase in alcohol taxes in 2017 led to a decrease of almost 5% in all-cause mortality the following year.

In 2023, Ghana implemented a 20 % tax on sugary drinks, including sodas, energy drinks, and sweetened juices, through the Excise Duty Amending Act.[5]. In total, tax revenues from tobacco, alcohol and sugary drinks were estimated at over 1.3 billion cedis (103 million euros).[6].

In the UK, a tax on sugary drinks in 2018 reduced sugar consumption, generated £338 million (€389 million) in revenue by 2024, and was associated with lower obesity rates among 10- and 11-year-old girls, particularly in the most deprived areas.

In 2024, Malaysia, Mauritius, Slovakia, Sri Lanka and Vietnam were among the countries that increased or introduced taxes on tobacco, alcohol or sugary drinks, or these three products together, with behavioral consequences that remain to be assessed over the next few years.

Finally, in 2025, India introduced a new excise tax on tobacco, Saudi Arabia introduced an excise tax on sugary drinks, the rate of which depends on the sugar content, and Mexico approved reforms to the Special Tax on Production and Services increasing rates on sugary drinks, tobacco and other products, while adding new taxable categories such as oral rehydration drinks and sweetened drinks with artificial sweeteners.[7].

The WHO's "3 by 2035" plan relies on international cooperation in the face of constant pressure from industry.

The "3 by 2035" initiative is based on an international alliance bringing together governments, civil society organizations, academic institutions, and development partners. It aims to help countries design, implement, and sustain health-promoting fiscal policies tailored to national contexts through technical, legal, and strategic support.

The initiative is structured around three pillars: mobilizing policymakers and civil society to create lasting engagement, directly supporting countries in developing evidence-based fiscal policies, and strengthening partnerships to shift public perceptions and promote sustainable health financing.

Faced with budgetary constraints and rising health needs, "3 by 2035" proposes a strategy aimed at reducing dependence on external aid, while contributing to the Sustainable Development Goals (SDGs) by taxing products harmful to health.

Supported by numerous international partners and by the majority of respondents in a Gallup poll conducted in 2022, the initiative invites all countries to join this movement in favor of healthier and more economically resilient societies.

However, Alison Cox, director of policy and advocacy at the NCD Alliance, warned that reluctance to include fiscal objectives in the United Nations Political Declaration on NCDs and Mental Health, recently adopted by the United Nations General Assembly,« reflect the persistent influence of industries harmful to health, such as tobacco, alcohol, and sugary drink producers ".

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[1]Global report on the use of alcohol taxes, World Health Organization, published in 2025, accessed on January 15, 2026

[2]Global report on the use of sugar-sweetened beverage taxes, World Health Organization, published in 2025, accessed on January 15, 2026

[3]World Health Organization, Opening remarks by the WHO Director-General at the press briefing on 13 January 2026, Published on January 13, 2026, accessed on January 15, 2026

[4]WHO, The 3 by 35 Initiative, Accessed January 15, 2026

[5]WHO urges higher taxes on tobacco, alcohol and sugary drinks, Ghana Business News, published on January 15, 2026, accessed the same day

[6]SpyDa, Strengthening Ghana's Fiscal and Public Health Future through Higher Excise Taxes on Unhealthy Products in the 2026 Budget Statement, Ghana News Online, published on October 22, 2025, accessed on January 15, 2026

[7]Sofía Garduño, WHO Urges Higher Taxes on Sugary Drinks, Alcohol, Mexico Business, published January 14, 2026, accessed January 15, 2026

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