The article discusses the value of an excise tax in the state revenue system, substantiates the need to expand the list of excisable goods in Russia at the expense of sugar-sweetened beverages and the type and size of the rate for the specified type of goods. The article proposes to establish an excise tax on sugar-sweetened beverages, which will ensure a significant fiscal effect for the state budget, reduce the consumption of these products and will help preserve the health of the nation.