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Alcool et substances stimulantes : la taxe « prémix » se précise

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Alcool et substances stimulantes : la taxe « prémix » se précise

Alcool et substances stimulantes : la taxe « prémix » se précise 600 400 admin

Les boissons alcoolisées mélangées à certaines substances stimulantes sont soumises à une taxation spécifique. Afin de sécuriser l’application de cette taxe, il est désormais précisé quelles sont exactement les substances concernées. On fait le point…

Taxe « prémix » : quelles boissons sont concernées ?

La taxe dite « prémix » s’applique à certaines boissons alcoolisées auxquelles sont ajoutées des substances ayant un effet stimulant. L’objectif est de limiter la consommation de boissons associant alcool et stimulants, dont les effets peuvent favoriser une sous-estimation de l’état d’alcoolisation.

Jusqu’à présent, la loi prévoyait l’application de cette taxe aux boissons contenant de telles substances, sans en dresser la liste. Mais cette liste vient d’être établie…

À compter du 1er septembre 2026, sont considérées comme des substances ayant un effet stimulant, pour l’application de cette taxe :

  • la caféine ;
  • la guaranine ;
  • la taurine ;
  • le ginseng.

Cette liste permettra d’identifier plus facilement les boissons concernées par cette taxation, notamment pour les entreprises qui produisent, transforment, stockent, expédient ou commercialisent ces produits.

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