| Percentage of alcohol by volume | Tax (colones per milliliter of pure alcohol) |
|---|---|
| Up to 15% | 3.75 |
| From 15% to 30% | 4.51 |
| Over 30% | 5.25 |
On January 30, 2023, RES-DGH-001-2023 was published by which the amount of the tax established in Law No. 7972 was reduced by 0.49%, as follows:
These percentages apply as of February 1, 2023.