The government is considering introducing a sugar tax on food products. RIVM has examined two possible options for such a tax: one on products containing at least six grams of sugar per 100 grams (the 6% variant) and another on those containing at least 20 grams of sugar per 100 grams (the 20% variant). The study shows what proportion of the sugars consumed in the Netherlands would then be taxed.
People in the Netherlands consume too much sugar on average. This can play a role in the development of overweight and obesity and increase the risk of cardiovascular diseases and other health problems. By imposing a sugar tax, the government hopes to encourage people to buy fewer products that contain large amounts of sugar.
Two sugar tax variants examined
The Ministry of Health, Welfare and Sport (VWS) asked RIVM to investigate these two options. The study looked at how much sugar people consume on average per day, and how much of that
comes from products that would be subject to the tax. Under the six percent variant, roughly two‑fifths
(42%) of the sugars people consume would be taxed. This variant includes an exception for products in the Dutch dietary guidelines (Wheel of Five), such as dried fruit. Under the 20% variant, about one third of the sugars people consume would be taxed. Both options mainly affect biscuits and cakes, sweet spreads, sweets and chocolate, ice cream, sweeteners and part of the thick liquid dairy, such as fruit quark.
About the study
For this study, RIVM used data from the most recent Dutch National Food Consumption Survey, in which more than 3,500 people report what they eat and drink each day. The study also drew on the Dutch Food Composition Database (NEVO 2025). It is not known how dietary patterns and product availability have changed in recent years.
RIVM conducted this study on behalf of the Ministry of Health, Welfare and Sport (VWS).