'Premix' tax extended to alcoholic drinks containing stimulant substances
Article 34 of the 2026 Social Security Financing Act inserts a I bis into Article 1613 bis of the General Tax Code: drinks with an alcohol content above 1.2% vol. to which stimulant substances are added are subject to the tax on 'premix' drinks. The order of 25 June 2026 sets the list of these substances: caffeine, guaranine, taurine and ginseng; it came into force on 1 September 2026.
Measure originators
No official estimate found for this measure.
Measure impact
Producers, importers and distributors of alcoholic drinks with added caffeine, guaranine, taurine or ginseng, such as mixes of spirits and energy drinks, have paid the premix tax on these products since 1 September 2026.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Entry into force
Immédiate ou à la date prévue
Publication in Official Journal
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si Ă©chec CMP
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)