Costa Rica: Increased excise tax rates for non-alcoholic beverages, perfumed soap
Effective July 1, 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