Special consumption tax: Cigarettes increase by 2,000 VND/pack, cigars 20,000 VND/cigarette, beer up 65%

Many items such as sugary soft drinks, tobacco, and alcohol will be subject to increased excise taxes under the newly passed law.

Deputy Minister of Finance - Photo: NK

At the press conference announcing the President's order to promulgate laws passed by the 15th National Assembly at its 9th session on July 11, Deputy Minister of Finance Le Tan Can provided specific information about taxable items under the Law on Special Consumption Tax.

Airplanes, helicopters, and gliders will not be subject to tax.

It is noteworthy that the passed law will add taxable items including national standard soft drinks with sugar content over 5g/100ml to the taxable objects; air conditioners with capacity over 24,000 - 90,000 BTU, and add descriptions of some taxable items such as cigarettes, alcohol, beer, cars, airplanes... to synchronize with specialized laws.

Some goods are not subject to tax such as those produced, processed, or directly exported abroad by organizations or individuals, or sold or entrusted to other business organizations or individuals for export abroad.

Subjects not subject to special consumption tax include airplanes, helicopters, gliders, and yachts used for the business of transporting goods, passengers, and tourists; and airplanes, helicopters, and gliders used for defense and security purposes; ambulances, rescue, firefighting, pilot training, filming, photography, surveying, and agricultural production.

In addition, there are passenger cars, four-wheeled passenger vehicles with engines that are not registered for circulation and only run within the scope of entertainment, recreation, sports, historical sites, hospitals, schools and other specialized vehicles.

Goods imported from abroad into duty-free zones, goods from domestic market sold into duty-free zones and used only in duty-free zones...

Along with the basis for calculating tax based on percentage, the law adds provisions such as the method of calculating absolute tax and the method of determining the amount of special consumption tax payable.

Regulations related to the price for calculating special consumption tax are the selling price of the manufacturer and importer, applied to a number of taxable services such as golf business, casino, and promotional goods and services.

How are cigarettes, alcohol and soft drinks taxed?

For specific items, the tax rates are applied as follows: Tobacco items will maintain the current tax rate of 75%, adding an absolute tax rate, increasing according to the roadmap of 2,000 VND/pack/year from 2027 and 10,000 VND/pack in 2031.

For cigars, maintain the current tax rate of 75% and add an absolute tax rate, increasing according to the roadmap of 20,000 VND/cigarette/year from 2027, to 100,000 VND/cigarette by 2031. For shredded tobacco, pipe tobacco and other forms, increase according to the roadmap of 20,000 VND/100g or 100ml/year from 2027 to 2031 to 100,000 VND/100g or 100ml.

For alcohol and beer products: Increase tax rates by percentage according to the roadmap of 5%/year for 5 years from 2027-2031. Specifically: For alcohol products with 20 degrees or more, apply the current tax rate of 65% in 2026 and increase according to the roadmap of 5%/year to 70% in 2027, and in 2031 to 90%.

For alcohol under 20 degrees, the current tax rate will be 35% in 2026 and increase by 5%/year to 40% in 2027, and 60% in 2031. Beer will be subject to the current tax rate of 65% in 2026 and increase to 70% in 2027, and 90% in 2031.

Double-cabin pickup trucks and vans with two or more rows of seats and a fixed partition between the passenger compartment and the cargo compartment will increase by 3% per year for the three years from 2027-2029.

Soft drinks according to TCVN with sugar content above 5g/100ml will be subject to a tax rate of 8% from 2027 and 10% from 2028.

Some cases do not apply for special consumption tax refund such as enterprises changing ownership, converting enterprises, merging, consolidating, dividing, separating, ceasing operations; refunding tax on special consumption tax that has not been fully deducted on mineral gasoline used to produce and blend bio-fuel.

NGOC AN

Source: https://tuoitre.vn/ap-thue-tieu-thu-dac-biet-thuoc-la-them-2-000-dong-bao-xi-ga-20-000-dong-dieu-bia-len-65-20250711131823652.htm