In July 2025, World Health Organization (WHO) launched the “3 by 35” initiative, calling for a minimum 50% real price increase on tobacco, alcohol, and sugary drinks, with the introduction of “health taxes” by 2035. The name “3 by 35” refers to the goal of raising taxes on these three products to generate 1 trillion USD globally by 2035. A health tax is a policy that imposes levies on industries associated with harmful behaviors such as smoking, drinking, and unhealthy foods. The goal is to hold these industries accountable for the damage they cause to public health.
For instance, Colombia has implemented the “Junk Food Law” since 2023, imposing a 10% health tax on ultra-processed food containing additives such as artificial flavors, coloring matters, and sweeteners, as well as products high in salt, sugar, or saturated fat. Colombia’s Health Ministry plans to gradually increase the rate to 20%. Forty-two countries, including France, the United Kingdom, and Mexico, have imposed “obesity taxes,” a form of health tax on foods linked to obesity. Beverages high in sugar and artificial sweeteners are subject to additional taxes. Furthermore, various forms of health taxes have been implemented around the world, such as the “salt tax” and “sugar tax” in Thailand, Malaysia, and Russia.
According to WHO, tobacco, alcohol, and sugary drinks are the main causes of non-communicable diseases (NCDs) such as heart disease, cancer, and diabetes. NCDs account for 75% of all deaths worldwide, and tobacco is responsible for more than 7 million deaths each year. Introducing a special excise tax on tobacco, alcohol, and sugary drinks over the next decade could reduce consumer access to these products, thereby reducing the risk of chronic diseases. In addition, revenues generated from health taxes could be reinvested in public health programs. According to a recent report from WHO, a 50% price increase on these products could prevent approximately 50 million premature deaths over the next 50 years. “Health taxes are one of the most efficient tools we have,” said WHO’s Dr. Jeremy FARRAR. “They cut the consumption of harmful products and create revenue governments can reinvest in health care, education, and social protection.”
As the number of young people with diabetes rises in Korea, in February 2021, a bill was proposed to impose health levies on companies selling sugary beverages. However, the proposal faced the criticism that such taxes could contribute to inflation, increasing the economic burden on consumers. Critics also argue that even for unhealthy foods, some people may have no choice but to purchase them due to financial difficulties, so price increases should not become an additional barrier.
In Denmark, an “obesity tax” was repealed just one year after its introduction, as the sharp rise in product prices led to an increase in cross-border shopping. Some people also argue that health taxes may infringe on individuals’ right to pursue happiness, calling for a more cautious approach to their introduction. Meanwhile, the health tax has faced strong resistance from the industry. The International Food & Beverage Association stated, “While we welcome WHO’s public health efforts, it is regrettable that sugary beverages are categorized together with inherently harmful products such as tobacco.”
