Moldova will expand the list of excisable goods: sugary drinks and ener-gy drinks, nicotine-free vape liquids, and fireworks will be subject to ex-cise tax
These measures are included in the draft tax and customs policy for 2027. They are aimed at harmonizing legislation with EU practices, increasing budget revenues, and reducing the consumption of goods that negatively impact health and the environment. One of the new measures will be the introduction of an excise tax on sugary soft drinks—both carbonated and still—containing added sugar or any sweeteners. Energy drinks containing taurine, caffeine, or guarana will also be subject to the tax. The excise tax rate for these products in 2027-2029 will be 2.4 lei per liter. To this end, it is proposed to introduce an official definition of "added sugar" into the Tax Code, covering a broad range of ingredients: cane and brown sugar, sucrose, fructose, glucose, syrups (including corn, maple, fruit, and malt), sugars from honey, agave, coconut nectar, jam, and other sweetening components added to foods. The Ministry of Finance notes that this measure is not fiscal in nature, but rather health-promoting: the government aims to reduce excessive sugar consumption, which is associated with obesity, diabetes, cardiovascular disease, and other chronic illnesses. A similar practice is already in place in many EU countries, including France, Spain, Romania, Hungary, and Ireland. It is expected that the excise tax will not only reduce the consumption of sugary beverages, especially among children and adolescents, but will also encourage manufacturers to revise their formulas and reduce the content of sugar and flavorings. The Ministry of Finance also proposes introducing an excise tax on nicotine-free e-liquids. Currently, only nicotine-containing e-liquids are taxed, creating opportunities for circumventing regulations through product substitution without changing actual consumption patterns. The excise tax rate for both categories will be the same: 3914.6 lei/liter in 2027, 4306 lei/liter in 2028, and 4736.6 lei/liter in 2029. It is noted that demand for nicotine-free e-cigarettes has grown significantly in recent years, especially among young people, and the expansion of the excise tax should reduce the attractiveness of such products and eliminate differences in the taxation of similar goods. Another new category is entertainment and stage pyrotechnics, including fireworks (excise tax – 25% of the product value). The Ministry of Finance justifies the need for excise tax by citing risks to public safety, the negative impact on the environment and animals, and noise pollution. For example, residues from the use of pyrotechnics pollute soil and groundwater, while loud noises can cause stress and physical injury to domestic and wild animals, as well as adversely affect people with certain diseases. Overall, excise tax rates on most excisable goods are proposed to be increased by 10% in 2027 to ensure a predictable tax policy trajectory and bring the national system closer to European standards. A more substantial increase of 20% is envisaged for diesel fuel, driven by the need for accelerated convergence with the minimum tax rates in effect in the EU, as well as environmental objectives. At the same time, a compensatory mechanism is proposed for agricultural producers: a preferential excise tax rate for diesel fuel used in agriculture and horticulture is planned to be included in the Tax Code, amounting to no more than 90% of the standard rate. Support will be provided through a partial excise tax refund mechanism. Furthermore, it is proposed to abolish a number of excise tax and customs exemptions, which, according to the Ministry of Finance, have either lost their practical significance or require revision in the context of state aid legislation and Moldova's commitment to harmonize with European standards. // 12.06.2026 — InfoMarket
