On July 11, the Office of the President held a press conference to announce the President's order promulgating laws passed by the National Assembly at the 9th Session, including the Law on Special Consumption Tax.
The Law consists of 4 chapters and 11 articles, taking effect from January 1, 2026.
Presenting new points, Deputy Minister of Finance Le Tan Can said that the law adds soft drinks according to national standards with sugar content over 5g/100ml to the taxable objects; stipulates that air conditioners with capacity over 24,000 to 90,000 BTU are subject to tax; amends and supplements a number of items subject to special consumption tax such as cigarettes, alcohol, beer, cars, airplanes... to synchronize with specialized laws.
The Law on Special Consumption Tax amends and supplements the list of non-taxable goods for goods produced, processed, or directly exported abroad by organizations or individuals, or sold or entrusted to other business organizations or individuals for export abroad.
The Law also amends and supplements regulations on subjects not subject to special consumption tax for airplanes, helicopters, gliders, and yachts used for the business purpose of transporting goods, passengers, and tourists, and airplanes, helicopters, and gliders used for security, defense, ambulance, rescue, firefighting, pilot training, filming, photography, mapping, agricultural production, etc.
The Deputy Minister of Finance also informed about tax rates and absolute tax rates for some items in this revision.
Specifically, for tobacco products, the current percentage tax rate (75%) will be maintained and an absolute tax rate will be added according to a 5-year roadmap from 2027 - 2031.
Accordingly, cigarettes will increase by VND2,000/pack/year from 2027 to 2031 to VND10,000/pack; cigars will increase by VND20,000/cigarette/year from 2027 to 2031 to VND100,000/cigarette; shredded tobacco, pipe tobacco or other forms will increase by VND20,000/100g or 100ml/year from 2027 to 2031 to VND100,000/100g or 100ml.
The absolute tax rate on cigarettes applies to packs of 20 cigarettes and cigars weighing 20g/cigarette. The Government will provide conversion instructions for packs of other 20 cigarettes and cigars weighing other than 20g/cigarette.
For alcohol and beer, the tax rate will increase by 5% per year in 5 years from 2027 to 2031. Alcohol with 20 degrees or more will be applied at 65% in 2026, increasing to 90% in 2031. Alcohol with less than 20 degrees will be applied at 35% in 2026, increasing to 60% in 2031. Beer will be applied at 65% in 2026, increasing to 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 cargo compartment will increase by 3% per year for the three years from 2027 to 2029.
Soft drinks according to Vietnamese standards with sugar content above 5g/100ml will be subject to a tax rate of 8% from 2027 and 10% from 2028.
Regarding tax refunds and tax deductions, the amended and supplemented Law stipulates that special consumption tax refunds are not applicable in cases where enterprises change ownership, convert enterprises, merge, consolidate, divide, separate, or cease operations.
At the same time, supplement regulations on tax refund for the amount of special consumption tax that has not been fully deducted on raw mineral gasoline used to produce and blend bio-fuel.
TH (according to VTC News)Source: https://baohaiphongplus.vn/thuoc-la-se-bi-danh-thue-10-000-dong-1-bao-xi-ga-chiu-muc-100-000-dong-1-dieu-416150.html
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