Excise Tax Summary
|Costa Rica 20031||Dominican Republic 5/8/2002||El Salvador 2003||Guatemala 2003||Honduras 20042||Nicaragua 11/20/2002||Panama 5/31/2003|
|Beer||40||25||All alcoholic beverages 20 percent plus specific tax US$0.00751/degree of alcohol||US$0.13/liter For wine, whisky, rum, vodka and distilled alcohol US$0.515–2.47/liter||US$0.1692/liter For wine, whisky, rum, vodka and distilled alcohol US$0.192–2.695/liter||36||US$1.325/liter|
|Whisky||50||45||37||Spirits: US$0.35/degree of alcohol content/liter|
|Soft drinks||US$0.0198/unit of consumption||US$0.0028/bottle||10 percent||US$0.022/liter||US$0.0213/liter||9||5–6 percent3|
|Taxes on petroleum and natural gas:||Prices (US$/gallon)4||Prices (US$/gallon)||Prices (US$/gallon)4||Prices (US$/gallon)|
|Gasoline (regular)||…||2.0213||0.3591||0.4722||15 percent over c.i.f. import value8, 9||…||0.60|
|Fuel oil||…||0.9614||…||0.0712 (Bunker)5,6||…||0.15|
|Taxes on tobacco:||(percent)||(percent)||(percent)||(percent)||(percent)||(percent)|
|Cigarettes||100||50||39||100||47.5||39||32.5 percent of the consumer sales price|
Soft drinks and gaseous concentrates: US$0.0198 per unit of consumption; other bottled beverages, including water: US$0.01721 per unit of consumption; water containers of 18 liters or more: US$0.00685 per unit of consumption.
Rate is as of 9/3/1999.
Domestically produced or imported carbonated beverages: (5 percent); and syrups or concentrate used in the production of carbonated beverage: (6 percent).
Prices in effect on May 8, 2002. Resolution 112–00 allows for prices to be adjusted periodically for, inter alia, changes in the consumer price index, world oil prices, and the official exchange rate, but in practice, adjustments have been infrequent.
Rates are for 2000.
Additional products and specific rates per gallon are provided as follows: Aircraft gasoline: US$ 0.2587; gas oil: US$0.1682; liquid petroleum gas, crude oil used as fuel and other fuel derived from petroleum asphalt are: US$0.0647.
Data for 2002.
Ad valorem tax on imported oil derivatives (gasoline, diesel, kerosene, jet fuel, bunker, propane and butane). Honduras imports 100 percent of its oil derivatives.