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:

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

These percentages apply as of February 1, 2023.