Presented on October 1, 2026 to the National Assembly, the Social Security financing bill for 2027 aims to extend the
soda tax to solid sugary foods. Behind these technical lines, a very concrete question arises: which cakes, pastries, sweets or supermarket cereals would see their price increase if the measure is passed?
The explanatory memorandum of the PLFSS 2027 summarizes the objective: “Since sweet foods other than liquids are strong contributors to sugar intake, particularly among children and adolescents, this measure consists of providing for an extension of the “soda” tax to prepackaged sweet products that contribute the most to sugar intake in the population (and in particular young people), namely in particular pastries, pastries, biscuits and industrial cakes, breakfast cereals, cereal bars as well as confectionery and chocolate products..
Which prepackaged products are covered by the new sugar tax?
The bill then details the technical criteria. The products covered are processed, prepackaged foods, consumed as is or after simple reheating or defrosting, which fall under CN codes 1704, 1806, 1901 90 99, 1904, 1905 or 2105 of the customs nomenclature. They must contain sugar, whether added or naturally present, and at least one food additive.
An industrial croissant in plastic or a box of frozen biscuits therefore falls within the scope of the new sugar taxwhere a cake purchased by the slice from an artisan would remain outside the scope. The explanatory memorandum of the PLFSS 2027 also insists: “Finally, the measure preserves the French model of healthy, good quality food, as well as artisanal products.“.
Pastries, cereals, ice cream, sweets: the main food families concerned
The NC code 1905 includes biscuits, waffles, wafers, cakes, rusks and gingerbreads. The CN code 1904 covers puffed or toasted cereals, flakes and muesli-type mixtures, often sold for breakfast or in cereal bars. Ice creams, sorbets and water ices fall under CN code 2105.
Confectionery without cocoa such as candies, caramels or chewing gum falls under CN code 1704, while chocolates and preparations containing cocoa fall under CN code 1806. CN code 1901 90 99 covers various preparations such as milk jam or powdered dessert preparations. In total, these are most of the cakes, industrial pastries, cereals and sweets prepackaged.
According to the national association of food industries (ANIA), which spoke to 20 Minutes, this measure currently concerns a very large number of products and could constitute a threat not only for businesses, but also for the purchasing power of French consumers.
Sugar threshold, sweeteners and timetable for the 2027 sugar tax
The project sets a common threshold: the tax would only apply from 10 g of sugars per 100 g of product. The price would be divided into three levels, 4.07, 14 or 22 euros per quintal (100 kg) depending on the sugar content and the product category. A contribution of 4.5 or 6 euros per quintal would be added if the product contains synthetic sweeteners. The explanatory memorandum recalls that in 2021 cardiovascular diseases, cancers and diabetes cost health insurance more than 50 billion euros, while overweight represented €20 billion in 2012. Entry into force is planned for January 1, 2027, if Parliament adopts article 8 of the PLFSS 2027.