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October 26, 2021

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

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


Other packaged non-alcoholic beverages (including water (under 18 liters))


Water (packaged 18 liters or more)


Per gram of “toilet” soap


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

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young Abogados, Latin America Business Center, Madrid

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific


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