Prior to May 2018, Peru taxed all beverages with added sugar, sweeteners, or flavorings at a rate of 17%. Beginning May 2018, the tax was increased to 25% for drinks containing >6 grams total sugar per 100 mL, 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 containing <0.5 g sugar/100 mL 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 September 2021, the upper sugar threshold was lowered from 6 grams to 5 grams per 100 mL (Supreme Decree No. 266-2021-EF). This brought the sugar threshold in alignment with the final “high in sugar” threshold for beverages under Peru’s front-of-package warning label law.
Currently, processed beverages with added sugar, sweeteners, or flavoring are taxed at one of three levels:
- 25% ad valorem tax on drinks containing >5 g sugar/100 mL (increase from 17% rate)
- 17% ad valorem tax on drinks containing 0.5–5 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
Read law in: English, 2018 | English, 2019 | Spanish, 2021 update