Costa Rica’s Ministry of Finance has reduced tax on alcoholic beverages by 0.34% under Article 1 of Law 7972.
The revised tax rates are mentioned in MH-DGH-RES-0049-2024, which was published in the Official Gazette on 11 October 2024 and will take effect on 1 November 2024.
Percentage of alcohol by volume | Tax (in terms of Crc per millilitre of absolute alcohol) | Previous Tax (in terms of Crc per millilitre of absolute alcohol) |
Up to 15% | 3.69 | 3.70 |
15%-30% | 4.41 | 4.43 |
30% and above | 5.15 | 5.17 |