Last update of excise taxes applied to Carbonated Beverages, Beers and Wines

February 24, 2017

Tax Flash

Through  general resolution N° 001-2017, published in the digital Gazette No. 40 on February 24, 2017, the Institute for Rural Development informed the latest update of excise taxes, applied to carbonated beverages, beers and wines, according to articles 6 and 10 of Act No. 5792 excise taxes about cigarette and beverages consumption .

This update is performed on a quarterly basis, according to the consumer price index, between the months of October 2016 and January 2017 which reflected results in a variation of 0,962% generating the changes detailed below:

Sort of Beverages
Excise tax (CRC per consumption unit)
a. Carbonated beverages and syrup for carbonated beverages type “Post Mix”
b. Carbonated beverages and syrup for carbonated beverages type “Post Mix” to micro and small enterprises
Sort of Beverages Excise tax (CRC per alcohol milt)
a. Beer ¢0,449
b. Grape Wine or fermented fruits ¢0,223
c. Fermented fruit wine (except grapes)whose annual marketed production must not exceed fifteen millions of alcohol ¢0,112

This new decree repealed the resolution N° 005-2016 (December 1st , 2016) and will enter into force from April 1st, 2017.

For further information

German Morales
Tax & Legal


Rafael González
Tax & Legal




Mario Hidalgo
Tax & Legal


Carla Coghi
Tax & Legal

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