Food and soft drinks 2025
| No. | Country | Food taxes (25) | Soft drinks taxes (15) | Vending machines (10) | Energy drinks (5) | Advertising (25) | Promotion (20) | Total (100) |
|---|
Least free
Less free
Freest
Criteria
This category is made up of six categories with a total score of 100.
Food taxes
This includes any taxes (in excess of normal sales tax) placed on food products or ingredients. Up to 25 points are awarded according to the number of products taxed and the size of the tax.
Soft drink taxes
Up to 15 points are given for taxes on sugary drinks. The country with the highest rate of tax (after adjusting for purchasing power) scores 10. The other countries’ scores are based on their tax rate as a percentage of the highest taxing country. An additional 3 points are given if there is a specific tax on energy drinks. Two more points are given if the country also taxes zero-sugar/artificially sweetened drinks.
Advertising restrictions
Up to 25 points are awarded according to the scope and severity of advertising restrictions.
Energy drinks
Some countries regulate caffeinated cold drinks (‘energy drinks’) more severely than traditional, caffeinated hot drinks. Restrictions on advertising these drinks are included in ‘advertising restrictions’ above but a further 5 points are awarded for a total ban on the sale of energy drinks to people aged under 18 years.
Vending machines
Up to 10 points are awarded for bans on food vending machines and/or bans on certain food/drink products being sold from vending machines. Scores depend on the scope of the ban (eg. schools, hospitals) and the number products affected.
Promotion
This new category covers restrictions on price promotions, such as ‘buy one get one free’ and restrictions on where food products can be displayed in shops. Up to 10 points are available for each of these with a maximum score of 20.