▁in ▁December ▁ 2 0 1 7 . ▁It ▁includes ▁tax ation ▁on ▁sugar - s we eten ed ▁drink s ▁which ▁will ▁be ▁implemented ▁the ▁following ▁year , ▁as ▁an ▁effort ▁to ▁increase ▁re venue ▁and ▁to ▁fight ▁ob es ity . ▁Dr inks ▁with ▁cal or ic ▁and ▁non - cal or ic ▁swe eten ers ▁will ▁be ▁tax ed ▁ <0xE2> <0x82> <0xB1> 6 . 0 0 ▁per ▁liter , ▁while ▁those ▁using ▁high - f ruct ose ▁corn ▁sy rup , ▁a ▁cheap ▁sugar ▁substitute , ▁will ▁be ▁tax ed ▁at ▁ <0xE2> <0x82> <0xB1> 1 2 ▁per ▁liter . ▁ ▁Ex empt ed ▁from ▁the ▁sugar ▁tax ▁are ▁all ▁kinds ▁of ▁milk , ▁whether ▁pow der ed ▁or ▁in ▁liquid ▁form , ▁ground ▁and ▁ 3 - in - 1 ▁coffee ▁pack s , ▁and ▁ 1 0 0 - percent ▁natural ▁fruit ▁and ▁veget able ▁ju ices , ▁me al ▁rep lac ements ▁and ▁med ically ▁indicated ▁drink s , ▁as ▁well ▁as ▁be ver ages ▁swe eten ed ▁with ▁ste via ▁or ▁c oco ▁sugar . ▁These ▁drink s , ▁especially ▁ 3 - in - 1 ▁coffee ▁drink s ▁which ▁are ▁popular ▁especially ▁among ▁lower - in come ▁families , ▁are ▁to ▁be ▁tax ed ▁as ▁initially ▁proposed ▁by ▁the ▁House ▁of ▁Representatives ▁version ▁of ▁the ▁bill , ▁but ▁were ▁ex empt ed ▁in ▁the ▁Senate ▁version . ▁ ▁Portugal ▁ ▁Portugal ▁introduced ▁a ▁sug ary ▁drink ▁tax ▁in ▁ 2 0 1 7 .