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Costa Rica: Reduced excise taxes on beverages and perfumed soap

Effective November 1, 2025

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december 4, 2025

The Ministry of Finance on October 14, 2025, issued Executive Decree No. 45212-H (effective November 1, 2025), reducing specific taxes on non-alcoholic beverages and perfumed soap by 0.68%. New rates include CRC 20.94 per unit for soft drinks, CRC 15.53 for bottled beverages, CRC 7.24 for large water containers, and CRC 0.264 per gram for perfumed soap.

In addition, the Ministry of Finance on October 10, 2025, published Resolution MH-DGH-RES-0055-2025 (effective November 1, 2025), reducing the excise tax on alcoholic beverages by 1.13%.


For more information, contact a KPMG tax professional in Costa Rica:

Cristina Sansonetti | csansonetti@kpmg.com

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