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. It was the group's first studio album since 1986's The Pacific Age, and the first of three recorded without co-founder Paul Humphreys, who had departed in 1989. Featuring singer Andy McCluskey alongside a new backing band, Sugar Tax leans towards the then-prevalent dance-pop genre, with McCluskey's songwriting at times being influenced by the breakdown of his relationship with Humphreys.

Orchestral Manoeuvres in the Dark (OMD) are an English electronic band formed in the Wirral, Merseyside, in 1978. The group consists of founding duo and principal songwriters Andy McCluskey and Paul Humphreys, along with Martin Cooper and Stuart Kershaw (drums). Regarded as pioneers of electronic music, OMD combined an experimental, minimalist ethos with pop sensibilities, becoming key figures in the emergence of synth-pop; McCluskey and Humphreys also introduced the "synth duo" format to British popular music. In the United States, the band were an early presence in the MTV-driven Second British Invasion.