The decree increases the taxes on non-alcoholic beverages and “toilet” soap.
Because of variations in the consumer price index, Costa Rica’s Ministry of Finance published, in the Official Gazette, Executive Decree No. 43223-H, increasing the taxes on packaged non-alcoholic beverages and “toilet” soap by 0.16%.
This tax does not apply to: (1) milk; (2) all products included in the register kept by the Ministry of Health and the Costa Rican Social Security Fund; and (3) therapeutic and medical beverages used in health and hospital establishments in Costa Rica.
Table 1. New tax amounts for the fourth quarter 2021
| Product type | Tax in colons per unit of consumption |
| Soft drinks and soft drink concentrate | 19.76 |
| Other packaged non-alcoholic beverages (including water (under 18 liters)) | 14.66 |
| Water (packaged 18 liters or more) | 6.83 |
| Per gram of “toilet” soap | 0.250 |
Source: Executive Decree No. 43223-H
For additional information with respect to this Alert, please contact the following:
Ernst & Young, S.A., San José, Costa Rica
Rafael Sayagués
Juan Carlos Chavarría
Carolina Palma
Ana G Sánchez Wellermann
María Sequeira
José Martínez Loría
Daniela Amador Morales
Daniela Torres Gatica
Mariano Fernández
Cindy Bermúdez Arce
Michael Murcia Angulo
Ernst & Young LLP (United States), Latin American Business Center, New York
Lucas Moreno
Ana Mingramm
Pablo Wejcman
Enrique Perez Grovas
Ernst & Young Abogados, Latin America Business Center, Madrid
Jaime Vargas
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Lourdes Libreros
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
Raul Moreno, Tokyo
Luis Coronado, Singapore
For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.
