Vietnamese
The Law on Special Consumption Tax of the National Assembly, No. 66/2025/QH15, increases the special consumption tax on alcohol, beer, and tobacco from the effective date of the Law, January 1, 2026.
Accordingly, Article 8 of the Law on Special Consumption Tax 2025 stipulates the tax rates and absolute amounts of special consumption tax for goods and services as prescribed in the following Special Consumption Tariff Schedule:
(1) Supplementing absolute tax amounts for tobacco products according to the roadmap from 2027 to 2031
Cigarettes | Cigars | Shredded tobacco, pipe tobacco or other forms |
From January 01, 2027: VND 2,000/pack From January 01, 2028: VND 4,000/pack From January 01, 2029: VND 6,000/pack From January 01, 2030: VND 8,000/pack From January 01, 2031: VND 10,000/pack
| From January 01, 2027: VND 20,000/cigar From January 01, 2028: VND 40,000/cigar From January 01, 2029: VND 60,000/cigar From January 01, 2030: VND 80,000/cigar From January 01, 2031: VND 100,000/cigar
| From January 01, 2027: VND 20,000/100g or 100ml From January 01, 2028: VND 40,000/100g or 100ml From January 01, 2029: VND 60,000/100g or 100ml From January 01, 2030: VND 80,000/100g or 100ml From January 01, 2031: VND 100,000/100g or 100ml
|
Before January 01, 2026: No regulation on absolute tax amounts for tobacco products according to a roadmap.
(2) Increasing tax rates on alcohol according to a roadmap
Alcohol with 20 degrees or more:
From January 01, 2026: 65%
From January 01, 2027: 70%
From January 01, 2028: 75%
From January 01, 2029: 80%
From January 01, 2030: 85%
From January 01, 2031: 90%
Alcohol under 20 degrees:
From January 01, 2026: 35%
From January 01, 2027: 40%
From January 01, 2028: 45%
From January 01, 2029: 50%
From January 01, 2030: 55%
From January 01, 2031: 60%
Before January 01, 2026:
Alcohol with 20 degrees or more: From 2018: 65%
Alcohol under 20 degrees: From 2018: 35%
(3) Increasing tax rates on beer according to a roadmap
From January 01, 2026: 65%
From January 01, 2027: 70%
From January 01, 2028: 75%
From January 01, 2029: 80%
From January 01, 2030: 85%
From January 01, 2031: 90%
Before January 01, 2026: Beer tax rate from 2018: 65%
