Reference
·Primary source
Thailand Sugar-Sweetened Beverage Tier 5 Excise (Effective April 2027)
Tier 5 added for >18g/100ml; alcohol excise +6%
The Excise Department notification of December 2025 adds a Tier 5 band to the sugar-sweetened beverage excise schedule effective April 2027, covering drinks above 18 grams of sugar per 100 millilitres. The schedule from Tier 1 (sub-6g/100ml: zero) through Tier 5 (above 18g/100ml: THB 5.00 per litre) was designed to compress per-litre tax differentials between sugar-sweetened and sugar-reduced functional SKUs. The same notification raises alcohol excise rates by 6 percent. The combined effect flattens the retail-shelf price gap between alcohol and non-alcoholic premium SKUs and between sugar-sweetened and sugar-reduced functional SKUs by approximately 8 to 14 percent, the binding fiscal catalyst for the 2027 demand inflection.
Figure in context
The Excise Department notification of December 2025 adds a Tier 5 band to the sugar-sweetened beverage excise schedule effective April 2027, covering drinks above 18 grams of sugar per 100 millilitres. The schedule from Tier 1 (sub-6g/100ml: zero) through Tier 5 (above 18g/100ml: THB 5.00 per litre) was designed to compress per-litre tax differentials between sugar-sweetened and sugar-reduced functional SKUs. The same notification raises alcohol excise rates by 6 percent. The combined effect flattens the retail-shelf price gap between alcohol and non-alcoholic premium SKUs and between sugar-sweetened and sugar-reduced functional SKUs by approximately 8 to 14 percent, the binding fiscal catalyst for the 2027 demand inflection.
The Excise Department notification of December 2025 adds a Tier 5 band to the sugar-sweetened beverage excise schedule effective April 2027, covering drinks above 18 grams of sugar per 100 millilitres. The schedule from Tier 1 (sub-6g/100ml: zero) through Tier 5 (above 18g/100ml: THB 5.00 per litre) was designed to compress per-litre tax differentials between sugar-sweetened and sugar-reduced functional SKUs. The same notification raises alcohol excise rates by 6 percent. The combined effect flattens the retail-shelf price gap between alcohol and non-alcoholic premium SKUs and between sugar-sweetened and sugar-reduced functional SKUs by approximately 8 to 14 percent, the binding fiscal catalyst for the 2027 demand inflection.
Time scope
Effective April 2027
Source basis
Primary source
Interpretation notes
What this tells you
The Excise Department notification of December 2025 adds a Tier 5 band to the sugar-sweetened beverage excise schedule effective April 2027, covering drinks above 18 grams of sugar per 100 millilitres. The schedule from Tier 1 (sub-6g/100ml: zero) through Tier 5 (above 18g/100ml: THB 5.00 per litre) was designed to compress per-litre tax differentials between sugar-sweetened and sugar-reduced functional SKUs. The same notification raises alcohol excise rates by 6 percent. The combined effect flattens the retail-shelf price gap between alcohol and non-alcoholic premium SKUs and between sugar-sweetened and sugar-reduced functional SKUs by approximately 8 to 14 percent, the binding fiscal catalyst for the 2027 demand inflection.
What not to do with it
Use the linked report for interpretation and keep basis differences explicit.
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