New law establishing selective tax for sugary drinks
Panama
Dec 01, 2019
A law (114) creating an "Action Plan to improve health" and includes a tax on the consumption of sugary drinks and the criteria for their use.
The new norm modifies Law 45 of 1995 law to increase the tax on soft drinks from 5% to 7%.
The Official Gazette notice says that it the tax norm will be 7% for soft drinks, 5% for other sugary drinks, of national production and 10% for imported syrups and concentrates for the production of sugary drinks.
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