The draft act imposes a tax on sweetened beverages (with added sugar or sweetener). At the first stage of the two-stage tax, beverages containing 5-8 grams of sugar per 100 millilitres are taxed at the rate of 0.1 euros. At the second stage, beverages containing 8 or more grams of sugar per 100 millilitres are taxed at the rate of 0.3 euros. Beverages containing sweetener are taxed at the rate of 0.1 euros, regardless of the quantity of sweetener. If a beverage contains both more than 5 grams of sugar per 100 millilitres and sweetener, it is taxed according to the sugar content.

A two-stage transition period has been established. From 1 January 2018 to 31 December 2018, the taxation stages are 5-10 grams of sugar per 100 millilitres and more than 10 grams per 100 millilitres, respectively. From 1 January 2019 to 31 December 2019, the taxation stages are 5-9 grams of sugar per 100 millilitres and more than 9 grams of sugar per 100 millilitres, respectively. The purpose of the transition period is to enable producers to change their recipes and allow time for consumer habits to adapt.