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Costa Rica: Increased excise tax rates for non-alcoholic beverages, perfumed soap

Effective July 1, 2026

July 29, 2026

The President of Costa Rica and the Ministry of Finance issued Executive Decree No. 45830-H (dated June 5, 2026) updating the specific taxes established under Law No. 8114 on packaged non-alcoholic beverages (excluding milk) and toilet soap by 0.56%, based on the change in the consumer price index.

The decree sets the tax at:

  • CRC 20.88 per unit of carbonated beverages and concentrates
  • CRC 15.49 per unit of other packaged beverages (including water)
  • CRC 7.22 for water containers of 18 liters or more
  • CRC 0.263 per gram of toilet soap

The decree repeals Executive Decree No. 45681-H and became effective on July 1, 2026, applying to both domestically produced and imported products.


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

Cristina Sansonetti | csansonetti@kpmg.com

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