Goods subject to special consumption tax include: Cigarettes according to the Law on Prevention and Control of Tobacco Harms. Specifically, cigarettes in general are subject to a tax rate of 75%, of which the absolute tax rate from 2027 is 2,000 VND/pack, increasing gradually each year, to 10,000 VND/pack by 2031.
For cigars, from 2027 the absolute tax rate is 20,000 VND/cigar, increasing gradually each year, until 2031 it is 100,000 VND/cigar.
The absolute tax rate for shredded tobacco, pipe tobacco or other forms from 2027 is 20,000 VND/100g or 100ml, increasing gradually each year, until 2031 it is 100,000 VND/100g or 100ml.
Alcohol, according to the Law on Prevention and Control of Harmful Effects of Alcohol and Beer, is also subject to special consumption tax. Specifically, alcohol with an alcohol content of 20 degrees or more from 2026 will have a tax rate of 65%, increasing gradually each year, to 90% by 2031; alcohol with an alcohol content of less than 20 degrees from 2026 will have a tax rate of 35%, increasing gradually each year, to 60% by 2031.
According to the Law on Prevention and Control of Harmful Effects of Alcohol and Beer, from 2026, beer will be subject to a tax rate of 65%, increasing gradually each year, until 2031, it will be 90%.
The Law also adds special consumption tax on motor vehicles with less than 24 seats, including: passenger cars; four-wheeled motor vehicles; passenger pick-up cars; double-cabin cargo pick-up cars; VAN trucks with two or more rows of seats, designed with a fixed partition between the passenger compartment and the cargo compartment; two-wheeled motorcycles, three-wheeled motorcycles with a cylinder capacity of over 125 cm3; airplanes, helicopters, gliders and yachts;
All types of gasoline are also subject to special consumption tax, of which gasoline is subject to 10% tax, E5 gasoline is subject to 8% tax, and E10 gasoline is subject to 7% tax.
Air conditioners with a capacity of over 24,000 BTU to 90,000 BTU, except for those designed by the manufacturer to be installed only on means of transport including cars, railway cars, airplanes, helicopters, ships, and boats. In case the manufacturing organization or individual sells or the importing organization or individual imports each part separately, the hot or cold unit, the goods sold or imported (hot or cold unit) are still subject to special consumption tax as for the finished product (complete air conditioner). Air conditioners with a capacity of over 24,000 BTU to 90,000 BTU will be subject to a tax rate of 10%.
Soft drinks according to Vietnamese Standards (TCVN) with sugar content above 5g/100ml from 2027 will be taxed at 8%, from 2028 will be taxed at 10%.
The law stipulates that the above goods are finished products, excluding components for assembling the goods.
In case it is necessary to amend or supplement taxable subjects to suit the socio -economic context in each period, the Government shall submit to the National Assembly Standing Committee for consideration, decision and report to the National Assembly at the nearest session.
Source: https://hanoimoi.vn/xang-dieu-hoa-nhet-do-se-chiu-thue-tieu-thu-dac-biet-705533.html
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