New taxProposedSocial security and healthcareNational

Extension of the levy on sugary and sweetened drinks to processed sugary foods

From 1 January 2027, the article would introduce a levy on certain pre-packaged processed products (confectionery, chocolate, biscuits, pastries, breakfast cereals, ice cream, etc.) containing sugars and at least one food additive, with a banded scale starting at 10 kg of sugars per quintal (100 kg). A second levy would target the same products containing synthetic sweeteners (€4.5 or €6 per quintal). Rates would be indexed to inflation.

Measure originators

InitiatorEPR
David Amiel
Ensemble pour la République
InitiatorEPR
Stéphanie Rist
Ensemble pour la République
InitiatorGVT
Jean-Pierre Farandou
Gouvernement
Impact on public finances
Would bring in 303 m €/yr2027 estimate · Social security
Source of the estimate: PLFSS 2027 – Annexe 9 (fiches d'évaluation préalable) (Official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 January 2027

Measure impact

Revenue estimated at €303m in 2027 for the health insurance branch (€312m in 2028), excluding behavioural effects. Rates: €4.07, €14 or €22 per quintal depending on sugar content and product category.

Official references

Law number: PLFSS 2027 (AN n° 3211), art. 8

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

33%
1 / 3 steps
Pending
27 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote solennel prévu à l'Assemblée nationale sur l'ensemble du projet de loi
Pending
12 October 2026

Committee examination

Parliamentary process

Amendements

Examen en commission des affaires sociales de l'Assemblée nationale (du 12 au 16 octobre 2026)
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

Présentation du PLFSS 2027 en Conseil des ministres et dépôt à l'Assemblée nationale