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On January 27, 2017 the Costa Rican Ministry of the Treasury published resolution RES-DGH-002-2017 in the “La Gaceta”. The specific tax contained in Article 1 of Law 7992 dated November 22, 1999 has been raised for each milliliter of absolute alcohol content.
This article is titled, “Creation of tax charges on liquors, beers and cigarettes to finance a comprehensive plan for the protection and aid of the adult population, girls and children at social risk, abandoned disabled persons, rehabilitation of alcoholics and drug addicts, support for the work of the Red Cross and waiver of minor taxes on agricultural activities and their consequent substitution.”
The specific tax will be adjusted by an increase of .27% as detailed below:
|
Alcohol Percentage |
Tax (Colons per milliliter of absolute alcohol content) |
|
Up to 15% |
3.21 |
|
More than 15% and up to 30% |
3.84 |
|
More than 30% |
4.47 |
The enforcement date of this tax was February 1, 2017.
Additional information can be accessed at:
