What Has Changed?
The Finance Act, 2026 introduced a two-tier Excise Duty structure for qualifying fruit and vegetable juices.
Previously, fruit juices and vegetable juices, unfermented and not containing added spirit, attracted Excise Duty at KES 14.14 per litre, regardless of whether they contained added sugar or other sweetening matter.
New Excise Duty Structure
Unsweetened juices: Fruit juices, including grape must, and vegetable juice, unfermented and not containing added spirit — KES 14.14 per litre.
Sweetened juices: Fruit juices, including grape must, and vegetable juice, unfermented, containing added sugar or other sweetening matter and not containing added spirit — KES 20 per litre.
What Does This Mean?
Juices containing added sugar or other sweetening matter now attract a higher Excise Duty of KES 20 per litre, while unsweetened juices remain at KES 14.14 per litre.
This creates a clearer distinction based on the sugar or sweetener content of the product and may affect production costs, pricing and product formulation.
Source: Finance Act, 2026.
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