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 20o 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 20o 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

The excise tax rate 2022
 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).

Rate:
(0 rated)
For further support, please call 19006192

SAME CATEGORY

See more