Vietnamese
The Law No. 66/2025/QH15 on Special Consumption Tax is passed by the National Assembly on June 14, 2025, and will take effect from January 1, 2026.
This Law provides for taxable objects, non-taxable objects, taxpayers, tax bases, tax refund, tax deduction, and reduction of special consumption tax.
Article 2 of this Law stipulates the taxable objects as follows:
(1) Goods, including:
Tobacco products as defined by the Law on Prevention and Control of Tobacco Harms;
Alcoholic beverages as defined by the Law on Prevention and Control of Harmful Effects of Alcohol and Beer;
Beer as defined by the Law on Prevention and Control of Harmful Effects of Alcohol and Beer;
Motor vehicles with engines and fewer than 24 seats, including passenger cars, four-wheeled passenger vehicles with engines, passenger pick-up trucks, double-cabin pick-up trucks, and cargo vans with two or more rows of seats and a fixed partition between the passenger and cargo compartments;
Two-wheeled and three-wheeled motorcycles with engine displacement exceeding 125 cm³;
Aircraft, except for those used for national defense and security purposes;
All types of gasoline;
Air conditioners with a capacity exceeding 24,000 BTU and up to 90,000 BTU, except those specifically designed by manufacturers for installation in means of transport, including cars, train cars, airplanes, helicopters, ships, and boats.
In cases where organizations or individuals produce, sell, or import individual components such as indoor or outdoor units, such components are still subject to special consumption tax as if they were complete air conditioner units;
Playing cards;
Joss paper and votive objects, excluding those used as children’s toys or teaching aids;
Beverages as defined by the relevant Vietnamese National Standards (TCVN) that contain more than 5g of sugar per 100ml.
The goods specified in this Clause refer to complete products and do not include components for assembly.
(2) Services, including:
Nightclub business;
Massage and karaoke business;
Casino business; prize-winning electronic games including jackpot machines, slot machines, and similar types of machines;
Betting business, including sports betting, entertainment betting, and other forms of betting as prescribed by law;
Golf business;
Lottery business.
Where necessary to amend or supplement taxable objects to reflect the economic and social context in each period, the Government shall submit proposals to the Standing Committee of the National Assembly for consideration and decision, and report to the National Assembly at the nearest session.
