Prior to May 2018, Peru taxed all beverages with added sugar, sweeteners, or flavorings at a rate of 17%. In May 2018, the tax was increased to 25% for drinks with >6 grams total sugar per 100mL, while all other drinks with added sugar/sweeteners/flavorings (containing <6 g sugar/100 mL) remained at the 17% tax rate.
In June 2019, Peru modified the tax again by decreasing the rate on drinks with <0.5 g sugar/100 mL (e.g., diet sodas) to 12%, while drinks containing 0.5–6 g/100 mL remained at the 17% rate. Plain water, 100% juices, plain milk, and drinkable yogurts were always and remain untaxed.
In sum, from June 2019 onward, processed beverages with added sugar, sweeteners, or flavoring are taxed at one of three levels:
- 25% ad valorem tax on drinks containing >6 g sugar/100 mL (increase from 17% rate)
- 17% ad valorem tax on drinks containing 0.5–6 g sugar/100 mL
- 12% ad valorem tax on drinks containing <0.5 g sugar/100 mL (decrease from 17%)
Exempt: Plain water, 100% juice, plain milk, and drinkable yogurts