Bring one liter of water to a boil. Steep the black tea bags in the water for 5-10 minutes. Allow it to cool.
In a saucepan, combine the sugar and 150 ml of water. Heat the mixture, stirring constantly, until the sugar has completely dissolved to make a syrup. The syrup is ready when the water is clear and all the sugar has dissolved. Remove from heat and add the lemon juice. Allow it to cool.
Combine everything and pour into jugs or bottles. Refrigerate to cool further. Serve over ice and/or dilute with extra ice-cold water to taste.
How to store
The iced tea can be stored in the refrigerator for several days.