For all non-alcoholic beverages and beverage concentrates, manufacturers & distributors taxed:
- R0.021 ($0.0014 USD) per gram sugar in excess of 4 g/100 mL.
- If sugar is not labeled, product taxed at default rate based on containing 20 g sugar/100mL (R0.336/100 mL or $0.023 USD).
Exempt: 100% juice, dairy beverages