Costa Rica’s Ministry of Finance increases taxes on packaged non-alcoholic beverages and “toilet” soap

Local contact

EY Global

26 Oct 2021
Subject Tax Alert
Categories Indirect Tax
Jurisdictions Costa Rica

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.