Costa Rica: 5% Tax on Cement

The Assembly approved in first debate a bill that seeks to tax the sale and self-consumption of cement that is imported or locally produced.

Tuesday, February 18, 2020

The initiative establishes that the tax will be on cement imported and produced nationally, in bags or in bulk, for sale or self-consumption, of any kind, whose destination is the consumption and marketing of the product at the national level, reported the Legislative Assembly.

See "Cement: Purchases up to June 2019"

From the Legislative Assembly's statement:

February 17th, 2020. In the case of national production, the manufacturer of such product shall be liable to this tax; in the case of imports, the natural or legal person who introduces the product or in whose name it is imported shall be liable to this tax.

The tax on cement produced in national territory or imported, shall be five percent (5%) over the net sales price, in the case of the national producer. The value added tax is excluded from the taxable base, as well as any other tax.

Within the distribution of income produced in the province of Cartago, it shall be distributed as follows:

Read full statement (in Spanish).



More on this topic

Costa Rica: New 5% Cement Tax

March 2020

The Legislative Assembly approved in second debate a bill that aims to tax in the country the sale and self-consumption of imported or locally produced cement.

The initiative, which was approved in the first debate in the Assembly in mid-February and is still pending approval by the Executive Branch, establishes that the tax will be on imported cement produced nationally, in bags or in bulk, for sale or self-consumption, of any kind, whose destination is the consumption and marketing of the product nationally.

Tax Creation as Culture

August 2019

Businessmen regret the fact that in Costa Rica is constant the creation of new taxes, fees and canons as an easy and quick solution to problems affecting the country, such as the bill that seeks to tax the use of plastic.

Project No. 21159 "Law to solve the contamination of plastic waste", which was presented to the National Assembly by the deputy of the ruling party Paola Vega, contemplates the collection of a tax for the importation or nationalization of plastic inputs, for selling or consuming articles of this material.

Costa Rica: Tax on Cement

March 2018

A bill that is being discussed in the Legislative Assembly proposes establishing a tax of 5% on the net sale price of imported or locally produced cement.

The bill establishes that "... the tax on cement produced within the national territory or imported, will be of five percent (5%) on the net sale price, both in the case of the national producer at the level of the production plant and for the importer at the level of the dispatch or storage site, excluding the corresponding sales or value-added tax, as well as any other tax".

Construction: Cement Costs Rise Due to Taxes

February 2015

The construction union of Guatemala states that construction costs have increased by about 6% since the entry into force in January of a tax on the distribution of cement.

Since the start of the charging of a $0.66 tax per bag of cement distributed, representatives from cement companies have reported a drop in sales.

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