Excise Tax Law for Production and Services

  • Sugary drinks: 1 peso per liter excise tax on any non-alcoholic beverage with added sugar, including concentrates (powders or syrups, taxed based on reconstituted volume); exempts milk beverages, 100% juices
  • Non-essential foods: 8% sales tax on foods containing >275 calories/100 grams in these categories:
    • Snacks
    • Confectionery products.
    • Chocolate and other cocoa products.
    • Custards and puddings
    • Fruit and vegetable sweets
    • Peanut and hazelnut creams
    • Dulces de leche
    • Prepared cereal foods
    • Ice cream, snow and ice popsicles

Read law in: English or Spanish; read tax law resolution (definition of basic foods exempt of tax) in Spanish (See I.5.1.3.)