The excise tax rate (Updated in 2022)

The excise tax rate is the tax payment level of some luxury goods and services such as tobacco, beer, liquor and beer...which have high tax rates.

Pursuant to the Law Amending and Supplementing a Number of Articles of the Law on Excise Tax 2014 and 2016 and Law on Amending and supplementing a number of Articles of the Law on Public Investment, the Law On Investment in the Form of Public-Private Partnership, Law on Investment, Law on Housing, Law on Bidding, Law on Electricity, Law on Enterprise, Law on Excise Tax 2022, Article 5 of Decree No. 108/2015/ND-CP, the excise tax rate is prescribed as follows:

The excise tax rate 2022 — *The excise tax rate (Updated in 2022) (Illustration)*

No.	Goods and services	Tax rate (%)
I	Goods
1	Cigarettes, cigars and other tobacco preparations
	From January 1, 2016, through December 31, 2018	70
	From January 1, 2019	75
2	- Liquor;
	a) Of 20^o proof or higher
	From January 1, 2016, through December 31, 2016	55
	From January 1, 2017, through December 31, 2017	60
	From January 1, 2018	65
	b/ Of under 20^o proof
	From January 01, 2016, through December 31, 2017	30
	From January 1, 2018	35
3	Beer
	From January 01, 2016, through December 31, 2016	55
	From January 1, 2017, through December 31, 2017	60
	From January 1, 2018	65
4	Under-24 seat cars
	a) Passenger cars of 9 seats or fewer, except those specified at Points 4dd, 4e and 4g of the Tariff
	- Of a cylinder capacity of 1,500 cm3 or less
	+ From July 01, 2016 to December 31, 2017	40
	+ From January 01, 2018	35
	- Of a cylinder capacity of between over 1,500 cm³ and 2,000 cm³
	From July 01, 2016 to December 31, 2017	45
	From January 01, 2018	40
	- Of a cylinder capacity of between over 2,000 cm³ and 2,500 cm³	50
	- Of a cylinder capacity of between over 2,500 cm³ and 3,000 cm³
	From July 01, 2016 to December 31, 2017	55
	From January 01, 2018	60
	- Of a cylinder capacity of between over 3,000 cm³ and 4,000 cm³	90
	- Of a cylinder capacity of between over 4,000 cm³ and 5,000 cm³	110
	- Of a cylinder capacity of between over 5,000 cm³ and 6,000 cm³	130
	- Of a cylinder capacity of over 6,000 cm³	150
	b) Passenger cars of between 10 seats and under 16 seats, except those specified at Points 4dd, 4e and 4g of the Tariff	15
	c) Passenger cars of between 16 seats and under 24 seats, except those specified at Points 4dd, 4e and 4g of the Tariff	10
	d) Cars for both passenger and cargo transportation, except those specified at Points 4dd, 4e and 4g of the Tariff
	- Of a cylinder capacity of 2,500 cm3 or less	15
	- Of a cylinder capacity of between over 2,500 cm3 and 3,000 cm3	20
	- Of a cylinder capacity of over 3,000 cm3	25
	dd/ Cars operated by gasoline and electricity or bio-fuel, with gasoline accounting for at most 70% of the fuel used.	70% of the tax rate for cars of the same kind as specified at Points 4a, 4b, 4c, and 4d of the Tariff
	e/ Bio-fuel powered cars	50% of the tax rate for cars of the same kind as specified at Points 4a, 4b, 4c, and 4d of the Tariff
	g/ Electricity-operated cars
	(1) Battery-powered electric cars
	- Passenger cars of 9 seats or fewer
	+ From March 01, 2022 - February 28,2027	3
	+ From March 01, 2027	11
	- Passenger cars of between 10 seats and under 16 seats
	+ From March 01, 2022 to February 28, 2027	2
	+ From March 01, 2027	7
	- Passenger cars of between 16 seats and under 24 seats
	+ From March 01, 2022, to February 28, 2027	1
	+ From March 01, 2027	4
	- Cars for both passenger transportation and cargo transportation
	+ From March 01, 2022, to February 28, 2027	2
	+ From March 1, 2027	7
	(2) Other electric cars
	- Passenger cars of 9 seats or fewer	15
	- Passenger cars of between 10 seats and under 16 seats	10
	- Passenger cars of between 16 seats and under 24 seats	5
	- Cars for both passenger transportation and cargo transportation	10
5	Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm³;	20
6	Aircrafts	30
7	Yachts	30
8	Gasoline of all kinds.
	- Gasoline	10
	- Gasoline typed E5	8
	- Gasoline typed E10	7
9	Air conditioners of 90,000 BTU or less	10
10	Playing cards;	40
11	Votive papers and objects	70
II	Services
1	Dance halls;	40
2	Massage parlors and karaoke bars	30
3	Casinos and prize-winning electronic games	35
4	Betting:	30
5	Golf business	20
6	Lottery business.	15

Note:

- Cars designed for both passenger and cargo transportation as specified at Points 4d and 4g of the Excise Tariff are those designed with 2 or more rows of seats and fixed partitions between passenger compartments and cargo holds under the national standards prescribed by the Ministry of Science and Technology.

- Cars running on gasoline in combination with bio-fuel or electricity as specified at Point 4dd of the Excise Tariff are those which, according to manufacturer standards, are designed to have a mixed gasoline ratio not exceeding 70% of the total fuel used, and hybrid cars which, according to manufacturer standards, are designed to have a consumed gasoline ratio not exceeding 70% of the consumed fuel against the most gasoline-efficient cars of the same seats and cylinder capacity on the Vietnamese market.

- Cars running on bio-fuel or electricity as specified at Points 4e and 4g of the Excise Tariff are those which, according to manufacturer standards, are designed to run entirely on bio-fuel or electricity.

Here is the tariff of the excise tax rate (Updated in 2022).

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Topic:
Tax policy