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Introducing the Global SSB Tax Database
Libby Hattersley, Kate Mandeville
This first in a series of stories introducing the Global SSB Tax Database outlines the rationale for the Database and explores some of its key features and functionalities. This story uses data from the February 2023 version of the Global SSB Tax Database. Visit the World Bank Data Catalog or Github repository to access the latest data.
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What is the Global SSB Tax Database?
Sugar-sweetened beverage (SSB) taxation is an increasingly popular, evidence-based tool for improving population health while raising government revenue.
Learning from SSB tax policy design in other jurisdictions can provide valuable insights for governments considering a new tax or looking to strengthen an existing one. To-date, this learning has been stymied by the lack of a comprehensive repository of standardized data on SSB taxes and their designs globally.
The Global SSB Tax Database was developed to fill this gap. It is designed to support research, inform policy decisions, and guide the development of best practice in SSB tax design.
Users of the Global SSB Tax Database can:
- Get an overview of implemented SSB taxes globally;
- Explore detailed information on current taxes, including tax type, structure, rates, and products covered and exempt;
- Compare tax designs by jurisdiction, region, and income group;
- Access links to official legislation and other resources.
What can the database do?
The database contains detailed information on all verified SSB taxes globally.
Including tax instrument, type, and structure, products covered and exempt, tax rates, date of implementation and updates, and links to official legislation.
👉 Hover over dots to see details
Taxes can be filtered by World Bank region...
...by income group...
Based on World Bank income classifications FY 2021/22. See here.
Not classified: Economies not included in World Bank income classifications.
... by the level at which they are implemented...
National tax: Tax implemented at national level.
Subnational tax: Tax implemented at state, provincial, city, municipality, or other subnational level.
... and by the tax instrument used.
Excise tax: Tax levied on manufacture or import of specific goods or services.
Import tax (duty/tariff): Levied on goods imported for domestic consumption. Typically collected at point of entry.
Value-Added Tax (VAT)/Goods and Services Tax (GST): Tax levied on broad range of goods and services as a percentage of value added at each stage of the supply chain.
Sales tax: Levied on the final sale of goods and services. Typically calculated as a percentage of retail price.
The database introduces a novel typology of targeted and untargeted excise taxes, which differentiates these taxes based on their potential to incentivise changes in consumption towards healthier substitutes.
Targeted tax: Unsweetened bottled water is exempt, or taxed at a lower rate.
Untargeted tax: Unsweetened bottled water is taxed at the same or higher rate as SSB.
The database also contains detailed information on type of tax...
Specific tax: Levied as a fixed amount based on sugar content or volume
Mixed tax:Tax with both ad valorem and specific components. At least one type of SSB is subject to an ad valorem tax and at least one other type is subject to a specific tax; or, at least one type of SSB is subject to both an ad valorem and a specific tax.
Ad valorem tax: Levied as a percentage of the value of a product
... tax base...
Volume-based: Levied as a fixed amount based on product volume
Sugar-based: Levied as a fixed amount based on sugar content
Ad valorem: Levied as a percentage of the value of a product
... rate structure...
Uniform tax: Applies at a constant or linear rate across all taxed products.
Tiered tax: Applies at differentiated rates, depending on product characteristics such as sugar content, beverage category, place of manufacture, or type of sweetener used.
... and the criteria by which tiered rates are defined...
Beverage type: Different rates apply based on beverage category
Sugar content: Different rates apply based on sugar content
Place of Manufacture: Different rates apply based on whether product is imported or manufactured domestically
Sweetener Type: Different rates apply based on type of sweetener used
... as well as products covered by each tax.
👉 Click checkboxes to explore some of the beverage categories most commonly included in SSB taxes
Explore our data story on SSB product coverage.
Learn more
This story uses data from the February 2023 version of the Global SSB Tax Database. Access and download this and other versions of the Database here. For more interactive data visualizations and stories, visit Global SSB Tax Database landing page.
While all reasonable efforts are made to ensure the Global SSB Tax Database is comprehensive, accurate, and up to date, there may be unintended exclusions or errors. The number of implemented SSB taxes changes frequently and design changes to existing tax policies are common. The Database is updated biannually, in February and August, with verified information on new SSB tax developments and corrections where new information is received.