Coca-Cola
Coca-Cola Zero Sugar: your best B2B margin ally
Sugar-freeCBS tax exemptMargin +8pts
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The French Sugar Beverage Tax (CBS) applies to drinks containing more than 1g of sugars per 100ml. Coca-Cola Classic, with 10.6g of sugars per 100ml, is taxed at the full rate. Coca-Cola Zero Sugar, sugar-free, is completely exempt. On a case of 24 × 33cl cans, this represents an advantage of €1.20 to €1.80 per case depending on the current CBS schedule.
For a distributor or point of sale that sells 50 cases per week, shifting 30% of volume to Zero represents significant annual CBS savings — and improved margin at the same selling price.
The CBS tax applies per kg of total sugar in the drink. The higher the sugar content, the heavier the tax. Coca-Cola Zero Sugar at 0g sugars = €0 CBS. On your Martigane invoice, the CBS is shown separately line by line so you can calculate the exact margin on each reference.
In France, "light" or "zero sugar" versions of sodas now represent over 35% of category volumes. The Coca-Cola Zero Sugar consumer is often younger, more urban, and more brand-loyal than the Classic consumer.
Many outlets still make the mistake of keeping the Classic at eye level and relegating Zero to the bottom shelf. Zero Sugar deserves at least 3 facings at eye level, next to the Classic which can sit at hand level in large PET formats.
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