Rules by country / Asia Pacific / South Korea sugar tax
South Korea sugar tax: what the proposed levy would cost
Two bills in the National Assembly would charge makers and importers of sugary drinks from January 2027. Under Kim Seon-min's bill, drinks with 5g to 8g of added sugar per 100ml pay 225 won a litre, and 8g or more pays 300 won: about 99 won on a 330ml cola. We work out what it would cost your range and how to price for it.
Proposed, not law. Rates from Kim Seon-min's bill: 225 won a litre at 5g to under 8g of added sugar per 100ml, 300 won at 8g or more.
A sugar levy review for South Korea
What the levy would cost each product under each bill, and the most profitable response before January 2027.
- The levy on every product and pack, under each bill
- Pass on, absorb or cut sugar: the most profitable choice for each product, and how sure we are
- Which recipes to change first, and by how much
- A price plan for each retailer, and an Excel model to update as the bills change
How your results look
| Product | Levy a pack | Our advice |
|---|---|---|
| Cola, 355ml can, 10.6g | ₩107 | Pass on in full |
| Iced tea, 500ml, 6.5g | ₩113 | Cut sugar under 5g |
| Juice drink, 1.5 litres, 4.5g | None | Lead with it |
Fictional products. Every real result comes with the expected sales and profit, and a likely range.
Your options
Every option has a fixed price, agreed before we start.
Sugar tax review
- The levy and best choice for each product
- Price plan for each retailer
- Scenario model and a walk-through
Pricing review with the levy
- Everything in the levy review
- Prices and promotions for the whole range
- How your products take sales from each other
Portfolio review
- Everything in the pricing review
- More retailers and data sources
- A plan for each channel
After the project: a refresh before each pricing round, from £2,000 (about ₩3.5 million). Prices are fixed in pounds sterling; amounts in won are a guide at October 2026 exchange rates. We're based in the UK and work remotely, in English, under NDA.
How it works
From the first call to your plan in about three weeks.
A free 15-minute call
Tell us about your range. We say whether a review would pay for itself, and quote a fixed price.
Your data
Sales by product and retailer, recipes and costs. We sign an NDA before anything moves.
Your plan
The levy on every product, the best choice and a price plan, walked through with your team.
South Korea sugar tax: the detail
Open only what you need.
- Status
- Proposed. Two bills were sent to the health committee's bill review subcommittee on 10 March 2026; a third, covering zero-sugar drinks too, was being prepared in September 2026
- Kim Seon-min bill
- Filed 30 January 2026: 225 won a litre at 5g to under 8g of added sugar per 100ml, and 300 won at 8g or more
- Lee Su-jin bill
- Filed 3 February 2026: nine tiers, from 1,000 to 28,000 won per 100 litres, by added sugar
- Who pays
- Makers, processors and importers of drinks with added sugar; the money goes to the National Health Promotion Fund
- Cost
- About 99 won on a 330ml cola under the Kim bill and 36 won under the Lee bill, by the committee's estimate
- Start
- Both bills aim at January 2027. President Lee Jae-myung proposed a sugar levy on 28 January 2026
Pass it on
Raise the price by the tax or more. Works for products whose sales hold up when the price rises.
Absorb it
Keep the price and take the cost. Works when a rise would push a product past a key price point and lose more profit than the tax.
Cut sugar
Reformulate below 5g of added sugar to pay nothing, or below 8g for the lower rate.
Does South Korea have a sugar tax?
Not yet. Two bills would charge sugary drinks from January 2027; they were in committee in 2026.
How much would the Korean sugar tax be?
Under Kim Seon-min's bill, 225 won a litre at 5g to under 8g of added sugar per 100ml, and 300 won at 8g or more: about 99 won on a 330ml cola.
Would zero-sugar drinks pay the sugar levy?
Not under the two bills filed. A third bill, being prepared in September 2026, may add them.
When would the sugar tax start in South Korea?
Both bills aim at January 2027, if they pass.
How much does a sugar levy review cost?
A review of up to 10 products has a fixed price from £7,500 (about ₩13 million) and takes about three weeks. For 11 to 50 products, a full pricing review costs around £17,500 (about ₩31 million). It starts with a free 15-minute call.
Do you work with brands in South Korea?
Yes. We're based in the UK and work remotely and in English, under NDA. Prices are fixed in pounds sterling before we start, and the first step is a free 15-minute call.
- Foodtoday, sugar levy bills sent to the bill review subcommittee (13 March 2026, in Korean)
- Weekly Kyunghyang, the sugar levy debate begins (9 February 2026, in Korean)
- SBS Biz, zero-sugar drinks and the levy (September 2026, in Korean)
Checked on 25 October 2026. Rules and rates change, so check the official source before making decisions. This page is not tax advice.