TABLE 1. Summary of excise taxes on sugar-sweetened beverages in Latin America and the Caribbean (based on legislation in effect as of 31 March 2019).

Country	Applies excise taxes on SSBs	Tax structure	Year of legislation latest update	Legislation
Latin America
Argentina	Yes	Ad valorem	2018	Ley de Impuestos Internos N 24.674 Decreto N 2682-1979
Bolivia (Plurinational State of)	Yes	Amount-specific	2018	Directorio Actualización de la Alícuotas Específicas del ICE para la gestión 2019 N 101800000031 Decreto Supremo 0744 de diciembre 2010
Brazil	Yes	Ad valorem	2016	Decreto N 8.442 de Abril 2015 Decreto N 8.950 de Dezembro 2016
Chile	Yes	Ad valorem	2017	Ley N 21.045, D.O. 3 nov 2017 Decreto de ley N 825
Colombia	No
Costa Rica	Yes	Amount-specific	2018	Ley de Simplificación y Efficiencia Tributarias N 8114 Decreto Ejecutivo N 41495 de diciembre de 2018
Cuba	No
Dominican Republic	No
Ecuador	Yes	Combinedb	2016	Ley Orgánica para el Equilibrio de las Finanzas Públicas, 2016
El Salvador	Yes	Ad valorem (Energy drinks mixed)c	2010	Decreto N 237 de 2010
Guatemala	Yes	Amount-specific	2002	Decreto N 09-2002; Expendiente acumulado 404 y 492-2002
Honduras	Yes	Amount-specific	2019	Acuerdo Número 163-2019
Mexico	Yes	Amount-specific (Energy drinks mixed)c	2018	Ley del impuesto Especial sobre Producción y Servicios, DOF 28-12-2018
Nicaragua	Yes	Ad valorem	2019	Ley de Concertación Tributaria N 987
Panama	Yes	Ad valorem	1995	Ley N 45, 14 nov 1995
Paraguay	Yes	Ad valorem	2015	Ley N 5538/15; Ley N 125/91
Peru	Yes	Ad valorem	2018	Decreto Supremo N 091-2018-EFTitulo II - Decreto Supremo N 055-99-EF
Uruguay	Yes	Amount-specificd	2019	Decreto 20.019; Decreto N 96/990; IMESI titulo 11-1996
Venezuela (Bolivarian Republic of)	No
Caribbean
Antigua and Barbuda	No
Bahamas	No
Barbados	Yes	Ad valorem	2017	Excise Tax (Amendment) (NO.3) Regulations 2017 Excise Tax Act 2015-32
Belize	Yes	Amount-specific	2017	Customs and Excise Duties (Amendment) Act N 29, 2017 Customs and Excise Duties (Amendment) Act N 8, 2016
Dominica	Yes	Combinedb	2015	Excise Tax (Amendment), SRO N 28 of 2015 Excise Tax Act 8, 2005
Grenada	No
Guyana	No
Haitia	…
Jamaica	No
Saint Kitts and Nevis	Yes	Ad valorem	2010	Excise Tax Act No. 4, 2010
Saint Lucia	No
Saint Vincent and the Grenadines	Yes	Ad valorem	2009	Excise Tax Act Chapter 430 SRO 2
Suriname	Yes	Amount-specific	2006	S.B. 2006 no. 27 wijz. Wet Accijns Alcoholvrije Dranken
Trinidad and Tobago	No

… : information not available

^aHaiti: The country did not participate in PAHO SSB tax survey in 2019. From our search for legislation, we found a law from 1971, “Loi sur le Droit d’Accise du 21 Octobre 1971,” imposing an amount-specific excise tax both on imported and locally produced carbonated drinks. However, a later World Trade Organization report states that as of June 2015, the excise tax had a different structure for imported (amount-specific) and locally produced (ad valorem) carbonated drinks, which could constitute a violation of national treatment (22). We did not find more recent information or legislation regarding this tax. Due to the potential discriminatory nature of the tax between imported and locally produced beverages and the lack of information, we decided not to include this tax in our analysis.

^bCombined: At least one type of non-alcoholic beverage is taxed by an ad valorem excise tax and at least one other type is taxed by an amount-specific excise tax. No beverage type is taxed by both.

^cMixed: At least one type of non-alcoholic beverage is taxed by both an ad valorem excise tax and an amount-specific excise tax. In El Salvador and Mexico, only energy drinks are subject to a mixed excise tax system.

^dUruguay: The excise tax on SSBs is structured as an ad valorem tax applied on fixed tax base amounts—“precios fictos”—per volume varying per beverage type, effectively operating as an amount-specific tax and classified as such in this analysis.

Source: Prepared by the authors from the study data.