Sugar Tax is the eighth studio album by English electronic band Orchestral Manoeuvres in the Dark (OMD), released on 7 May 1991 by Virgin Records.

Sugar Tax has provoked mixed responses from critics since its release, being described as both the equal of OMD's seminal Architecture & Morality (1981), and a "forgettable" entry in the group's catalogue.

In the aftermath of the band's 1989 split, Virgin Records gave the OMD moniker to singer Andy McCluskey, while departing members Paul Humphreys, Martin Cooper and Malcolm Holmes named their new ensemble The Listening Pool.

[20] Richard Riccio of the St. Petersburg Times wrote, "Sugar Tax is classic OMD, and after a four-year absence marks a triumphant return... McCluskey has managed to distill all the best qualities of a 12-year career into a highly listenable album.

"[21] Paul Davies of Q referred to "an unflappable album of quality songs which re-establishes OMD's credentials as masters of synthesized melancholia and dreamy pop.

NME's Andrew Collins portrayed Sugar Tax as a "deft exercise in short-range synthesiser pop that, for the most part, flutters along on a criminally simplistic vibe with all but a low-rent beatbox and a well-depressed instant choir button to perk it up.

[26] Mark Lindores of Classic Pop wrote, "McCluskey's ear for killer melodies was as sharp as ever... Sugar Tax was the strongest OMD album in years and houses its fair share of career highlights.

[28][29] Stephen Thomas Erlewine, editor of the All Music Guide to Electronica (2001), was less impressed, stating that "Sugar Tax, while thoroughly competent, is nothing more than predictably refined and pleasant dance-pop.