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The recreational drug tax does not have to be your main source of income, it just has to make up more than 10% of your income. The source for this is the developer's own blog [www.positech.co.uk].
Fortunately, "income" does NOT include government borrowing, as the pie chart in the income tab might suggest. So you don't need a balanced budget from which 10% of your income is from the drug tax, you just need enough money from the drug tax to qualify once you start cancelling your other taxes.
Here's a screenshot of my income after unlocking the achievement, note that the budget isn't even remotely balanced and that the corporation tax still beats out my drug tax handily: https://steamoss.com/sharedfiles/filedetails/?id=3276340161