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NATIONAL ASSEMBLY |
SOCIALIST REPUBLIC OF VIETNAM |
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Law No.: 66/2025/QH15 |
Hanoi, June 14, 2025 |
LAW
SPECIAL CONSUMPTION TAX
Pursuant to the Constitution of the Socialist Republic of Vietnam ;
The National Assembly promulgates the Law on Special Consumption Tax.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Law regulates taxable subjects, non-taxable subjects, taxpayers, tax bases, tax refunds, tax deductions and special consumption tax reductions.
Article 2. Taxable entities
- Goods include:
- a) Tobacco as prescribed by the Law on Prevention and Control of Tobacco Harms ;
- b) Alcohol according to the provisions of the Law on Prevention and Control of Harmful Effects of Alcohol and Beer ;
- c) Beer according to the provisions of the Law on Prevention and Control of Harmful Effects of Alcohol and Beer ;
- d) Motor vehicles with less than 24 seats, including: passenger cars; four-wheeled motor vehicles; passenger pick-up trucks; double-cabin cargo pick-up trucks; VAN trucks with two or more rows of seats, designed with a fixed partition between the passenger compartment and the cargo compartment;
- d) Two-wheeled motorcycles and three-wheeled motorcycles with a cylinder capacity of over 125 cm3 ;
- e) Airplanes, helicopters, gliders and yachts;
- g) All kinds of gasoline;
- h) 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);
- i) Cards;
- k) Joss paper and votive offerings, excluding votive offerings that are children’s toys and teaching aids;
- l) Soft drinks according to National Standards (TCVN) with sugar content above 5g/100mL
The goods specified in this clause are finished products, excluding components for assembling these goods.
- Services include:
- a) Dance hall business;
- b) Massage and karaoke business;
- c) Casino business; electronic games with prizes including jackpot games, slot machines and similar machines;
- d) Betting business includes sports betting, entertainment betting and other forms of betting as prescribed by law;
- d) Golf business;
- e) Lottery business.
- 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.
- The Government shall detail this Article.
Article 3. Non-taxable entities
- Goods specified in Clause 1, Article 2 of this Law are not subject to special consumption tax in the following cases:
- a) Goods produced, processed, or directly outsourced to export abroad by organizations or individuals or sold or entrusted to other business organizations or individuals for export abroad;
- b) Imported goods include:
b1) Humanitarian aid and non-refundable aid goods, including imported goods using non-refundable aid capital approved by competent authorities, humanitarian aid goods, emergency relief goods to overcome the consequences of war, natural disasters, epidemics; gifts from organizations and individuals abroad to state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, people’s armed forces units, and public service units within the quota exempted from import tax according to the provisions of law on export tax and import tax; gifts and presents for individuals in Vietnam within the quota exempted from import tax according to the provisions of law on export tax and import tax;
b2) Transit goods according to the provisions of the law on commerce and foreign trade management; goods in transit; goods imported from abroad into bonded warehouses and then exported to other countries according to the provisions of the law on customs;
b3) Temporarily imported, re-exported and temporarily exported, re-imported goods are not subject to import tax or export tax within the time limit prescribed by law on export tax and import tax. In case of re-export, re-import beyond the time limit or sale or change of purpose of use within the time limit of temporary import, temporary export, business organizations and individuals must pay special consumption tax;
b4) Belongings of foreign organizations and individuals according to diplomatic immunity standards; goods within the import tax-free luggage standards according to the provisions of law on export tax and import tax; imported goods for sale at duty-free shops according to the provisions of law;
b5) Goods exported abroad for which special consumption tax has been paid are returned by the foreign side upon import;
- c) Airplanes, helicopters, gliders, and yachts used for the business purpose of transporting goods, passengers, and tourists; and airplanes, helicopters, and gliders used for the purposes of security, national defense, ambulance, rescue, firefighting, pilot training, filming, photography, surveying, and agricultural production;
- d) Ambulances; prisoner transport vehicles; hearses; vehicles designed to have both seating and standing space to carry 24 or more people; passenger transport vehicles, four-wheeled passenger transport vehicles with engines that are not registered for circulation and only run within the scope of entertainment, recreation, sports areas, historical sites, hospitals, schools and other specialized vehicles as prescribed by the Government.
- In case it is necessary to amend or supplement non-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.
- The Government shall detail this Article.
Article 4. Taxpayers
- Special consumption tax payers are organizations and individuals that produce, process, import goods and provide services subject to special consumption tax.
- In case an organization or individual engaged in export business purchases goods subject to special consumption tax from a manufacturing organization or individual for export abroad but does not export them abroad but consumes them domestically, the organization or individual engaged in export business is the person paying special consumption tax.
Chapter II
TAX BASIS
Article 5. Basis and method of tax calculation
- Tax basis:
- a) The basis for calculating special consumption tax applying the percentage tax calculation method is the taxable price of taxable goods and services and the tax rate;
- b) The basis for calculating special consumption tax applying the absolute tax calculation method is the quantity of taxable goods and the absolute tax rate.
- Tax calculation method:
| Special consumption tax payable |
= | Special consumption tax applies the percentage method of tax calculation. |
+ | Special consumption tax applies absolute tax calculation method (if any) |
In there:
| Special consumption tax applies the percentage method of tax calculation. |
= | Taxable price of taxable goods and services |
x | Tax rate |
| Special consumption tax applies absolute tax calculation method | = | taxable goods | x | Absolute tax rate |
Article 6. Taxable price
- The price for calculating special consumption tax on goods and services is the selling price and service supply price excluding special consumption tax, environmental protection tax and value added tax, as prescribed as follows:
- a) For domestically produced goods and imported goods, the price is the price sold by the producing organization or individual and the importing organization or individual.
In case goods subject to special consumption tax are sold to a trading enterprise which is a parent company, subsidiary or subsidiaries in the same parent company with the manufacturing enterprise, importing enterprise or a trading enterprise which is an affiliated enterprise, the price for calculating special consumption tax must not be lower than the percentage (%) compared to the average price of trading enterprises purchasing directly from the manufacturing enterprise, importing enterprise selling according to the Government’s regulations;
- b) For imported goods at the import stage, it is the value for calculating import tax according to the provisions of the law on export tax and import tax, plus import tax, plus taxes which are additional import tax according to the provisions of the law on export tax and import tax (if any). In case imported goods are exempted from or have reduced import tax or additional import tax, the price for calculating special consumption tax does not include the amount of import tax or additional import tax exempted or reduced;
- c) For processed goods, it is the taxable price of the goods sold by the organization or individual that orders the processing or the selling price of the same or equivalent product at the same time of sale;
- d) For goods produced under the form of business cooperation between the producing organization or individual and the organization or individual using or owning the brand (trademark) of the goods or production technology, the price for calculating special consumption tax is the selling price of the organization or individual using or owning the brand (trademark) of the goods or production technology. In case the organization or individual produces under a franchise license and transfers the goods to the branch or representative of a foreign company in Vietnam for product consumption, the price for calculating special consumption tax is the selling price of the branch or representative of the foreign company in Vietnam;
- d) For goods sold by installment or deferred payment, the selling price of the goods by one-time payment does not include installment or deferred interest.
For goods subject to special consumption tax sold together with rental services for a part or component of those goods, the price for calculating special consumption tax is the taxable price of the same or equivalent type of goods sold at the time of occurrence;
- e) For golf business, the price of membership cards and golf tickets includes golf fees, golf practice tickets, course maintenance fees, buggy rentals, caddie rentals, deposits (if any) and other golf-related revenues paid by golf players and members to golf business organizations and individuals;
- g) For casino, electronic games with prizes, and betting businesses, the revenue from these activities is the amount paid as prizes to customers and the amount returned to customers that is not used up (if any);
- h) For discotheque, massage and karaoke businesses, revenue from business activities in discotheques, massage and karaoke businesses includes revenue from food and beverage services and other accompanying services;
- i) For lottery business, the price for calculating special consumption tax is the revenue from selling tickets of lottery types permitted for business according to the provisions of law.
- For goods and services used for exchange or internal consumption, gifts, or promotions, the special consumption tax price is the price for calculating special consumption tax of the same or equivalent type of goods and services at the time these activities occur.
- The price for calculating special consumption tax on goods and services specified in this Article includes additional fees and charges (if any) that business organizations and individuals are entitled to.
- The Government shall detail this Article.
Article 7. Time for determining special consumption tax
- The time for determining special consumption tax on goods is the time of transferring ownership or right to use the goods to the buyer, regardless of whether the money has been collected or not.
- The time for determining special consumption tax on services is the time of completion of service provision or the time of issuing service provision invoices, regardless of whether the money has been collected or not.
- The time for determining special consumption tax on imported goods is the time of customs declaration registration.
Article 8. Tax rates and absolute tax rates
- Tax rates and absolute tax rates of special consumption tax on goods and services are specified in the following Special Consumption Tax Schedule:
SPECIAL CONSUMPTION TAX SCHEDULE
| STT | Goods and services | Tax rates and absolute tax rates | |
| Tax rate (%) | Absolute tax rate | ||
| I | Goods | ||
| 1 | Cigarette | ||
| a) Cigarettes | 75 | – From 01/01/2027: 2,000 VND/bag
– From 01/01/2028: 4,000 VND/bag – From 01/01/2029: 6,000 VND/bag – From 01/01/2030: 8,000 VND/bag – From 01/01/2031: 10,000 VND/bag |
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| b) Cigars | 75 | – From 01/01/2027: 20,000 VND/cigarette
– From January 1, 2028: 40,000 VND/cigarette – From 01/01/2029: 60,000 VND/cigarette – From January 1, 2030: VND 80,000/cigarette – From January 1, 2031: 100,000 VND/cigarette |
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| c) Tobacco, pipe tobacco or other forms | 75 | – From 01/01/2027: 20,000 VND/100g or 100ml
– From 01/01/2028: 40,000 VND/100g or 100ml – From 01/01/2029: 60,000 VND/100g or 100ml – From January 1, 2030: VND 80,000/100g or 100ml – From January 1, 2031: VND 100,000/100g or 100ml |
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| 2 | Alcohol | ||
| a) Alcohol from 20 degrees or more | – From 01/01/2026: 65
– From 01/01/2027: 70 – From 01/01/2028: 75 – From 01/01/2029: 80 – From 01/01/2030: 85 – From 01/01/2031: 90 |
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| b) Alcohol under 20 degrees | – From 01/01/2026: 35
– From 01/01/2027: 40 – From 01/01/2028: 45 – From 01/01/2029: 50 – From 01/01/2030: 55 – From 01/01/2031: 60 |
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| 3 | Beer | – From 01/01/2026: 65
– From 01/01/2027: 70 – From 01/01/2028: 75 – From 01/01/2029: 80 – From 01/01/2030: 85 – From 01/01/2031: 90 |
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| 4 | Motor vehicles with less than 24 seats | ||
| a) Passenger cars and four-wheeled passenger cars with engines of 9 seats or less, pick-up cars for transporting people, except for the types specified in items 4d, 4e and 4g of the Tariff prescribed in this clause | |||
| – Type with cylinder capacity from 1,500 cm3 or less | 35 | ||
| – Type with cylinder capacity from 1,500 cm 3 to 2,000 cm 3 | 40 | ||
| – Type with cylinder capacity from 2,000 cm 3 to 2,500 cm 3 | 50 | ||
| – Type with cylinder capacity from 2,500 cm 3 to 3,000 cm 3 | 60 | ||
| – Type with cylinder capacity from 3,000 cm 3 to 4,000 cm 3 | 90 | ||
| – Type with cylinder capacity from 4,000 cm 3 to 5,000 cm 3 | 110 | ||
| – Type with cylinder capacity from 5,000 cm 3 to 6,000 cm 3 | 130 | ||
| – Type with cylinder capacity over 6,000 cm 3 | 150 | ||
| b) Passenger cars and four-wheeled motor vehicles with 10 to under 16 seats, except for the types specified in items 4d, 4e and 4g of the Tariff prescribed in this clause | 15 | ||
| c) Passenger cars and four-wheeled passenger vehicles with engines from 16 to under 24 seats, except for the types specified in items 4d, 4c and 4g of the Tariff prescribed in this clause | 10 | ||
| d) Double-cabin cargo pickup trucks, VAN trucks with two or more rows of seats, designed with a fixed partition between the passenger compartment and the cargo compartment, except for the types specified in items 4d, 4e and 4g of the Tariff prescribed in this clause. | |||
| – Type with cylinder capacity from
2,500 cm3 or less |
– From 01/01/2026: 15
– From 01/01/2027: 18 – From 01/01/2028: 21 – From 01/01/2029: 24 |
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| – Type with cylinder capacity from 2,500 cm 3 to 3,000 cm 3 | – From 01/01/2026: 20
– From 01/01/2027: 23 – From 01/01/2028: 26 – From 01/01/2029: 29 |
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| – Type with cylinder capacity over 3,000 cm 3 | – From 01/01/2026: 25
– From 01/01/2027: 28 – From 01/01/2028: 31 – From 01/01/2029: 34 |
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| d) Cars running on gasoline combined with electricity as prescribed by the Government, cars running on gasoline combined with bio-energy, in which the proportion of gasoline used does not exceed 70% of the energy used as prescribed by the Government; cars running on natural gas | Equal to 70% of the tax rate applied to vehicles of the same type specified in items 4a, 4b, 4c and 4d of the Tax Schedule specified in this clause. | ||
| e) Bio-fuel cars | Equal to 50% of the tax rate applied to vehicles of the same type specified in items 4a, 4b, 4c and 4d of the Tax Schedule specified in this clause. | ||
| g) Electric motor vehicles with less than 24 seats | |||
| * Motorized vehicle with less than 24 seats running on battery | |||
| – Passenger cars and four-wheeled motor vehicles with 9 seats or less, pick-up trucks | – From 01/01/2026: 3
– From 01/03/2027: 11 |
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| – Passenger cars and four-wheeled motor vehicles with 10 to under 16 seats | – From 01/01/2026: 2
– From 01/03/2027: 7 |
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| – Passenger cars and four-wheeled motor vehicles with 16 to under 24 seats | – From 01/01/2026: 1
– Prison 01/03/2027: 4 |
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| – Double cabin pickup trucks, VAN trucks with two or more rows of seats, with a fixed partition between the passenger compartment and the cargo compartment | – From 01/01/2026: 2
– From 01/03/2027: 7 |
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| * Other electric motor vehicles with less than 24 seats: | |||
| – Passenger cars and four-wheeled motor vehicles with 9 seats or less, pick-up trucks | 15 | ||
| – Passenger cars and four-wheeled motor vehicles with 10 to under 16 seats | 10 | ||
| – Passenger cars and four-wheeled motor vehicles with 16 to under 24 seats | 5 | ||
| – Double cabin cargo pickup trucks, VAN trucks with two or more rows of seats, with a fixed partition between the passenger compartment and the cargo compartment | 10 | ||
| h) Mobile housing vehicles regardless of cylinder capacity | 75 | ||
| 5 | Two-wheeled motorcycles, three-wheeled motorcycles with cylinder capacity over 125 cm3 | 20 | |
| 6 | Airplanes, helicopters, gliders | 30 | |
| 7 | Yacht | 30 | |
| 8 | Gasoline of all kinds | ||
| a) Gasoline | 10 | ||
| b) E5 gasoline | 8 | ||
| c) E10 gasoline | 7 | ||
| 9 | Air conditioner capacity from 24,000 BTU to 90,000 BTU | 10 | |
| 10 | Card game | 40 | |
| 11 | Votive paper | 70 | |
| 12 | Soft drinks according to National Standards (TCVN) have sugar content over 5g/100ml | – From 01/01/2027: 8
– From 01/01/2028: 10 |
|
| II | Service | ||
| 1 | Disco business | 40 | |
| 2 | Massage and karaoke business | 30 | |
| 3 | Casino business, electronic games with prizes | 35 | |
| 4 | Betting business | 30 | |
| 5 | Golf Business | 20 | |
| 6 | Lottery business | 15 | |
- The absolute tax rate on cigarettes at Point a, Section 1, Part I of this Tariff applies to a pack of 20 cigarettes. The Government shall provide guidance on converting the absolute tax rate applicable to packs of other than 20 cigarettes.
The absolute tax rate for cigars at Point b, Section 1, Part I of this Tariff applies to cigars weighing 20g/cigar. The Government shall provide guidance on converting the absolute tax rate applicable to cigars weighing other than 20g/cigar.
Chapter III
TAX REFUND, TAX DEDUCTION, TAX REDUCTION
Article 9. Tax refund and tax deduction
- Special consumption tax payers are entitled to a refund of tax paid in the following cases:
- a) Goods are imported raw materials for production and processing of export goods abroad.
The special consumption tax refund as prescribed in this point shall only be applied to the actual quantity of goods exported abroad;
- b) Tax settlement upon dissolution or bankruptcy has special consumption tax amount that has not been fully deducted.
In case a cooperative group is converted into a cooperative, the cooperative shall inherit the excess or undeducted special consumption tax of the cooperative group to deduct and refund tax according to regulations;
- c) Refund of special consumption tax according to international treaties of which the Socialist Republic of Vietnam is a member.
- Taxpayers producing goods subject to special consumption tax using raw materials for which special consumption tax has been paid, if they have legal documents, shall be entitled to deduct the tax paid on the raw materials when determining the amount of special consumption tax payable at the production stage.
For taxpayers permitted to produce and blend bio-fuel, the amount of special consumption tax not yet fully deducted on mineral fuel used to produce and blend bio-fuel (including the amount not yet fully deducted from the previous tax declaration period) shall be offset against the amount of special consumption tax payable on other goods and services arising in the period. In case after offsetting, there is still an amount of special consumption tax not yet fully deducted on mineral fuel used to produce and blend bio-fuel, it shall be deducted in the next period or refunded.
The source of special consumption tax refund is taken from the special consumption tax revenue of the central budget.
- Taxpayers importing goods subject to special consumption tax are entitled to deduct the amount of special consumption tax paid at the import stage when determining the amount of special consumption tax payable at the sales stage.
- The Government shall detail this Article.
Article 10. Tax reduction
- Taxpayers producing goods subject to special consumption tax who encounter difficulties due to natural disasters or unexpected accidents are entitled to tax reduction.
- The tax reduction level is determined based on actual losses caused by natural disasters and unexpected accidents, but not exceeding 30% of the tax payable in the year of the damage and not exceeding the value of damaged assets after compensation (if any).
- Procedures and documents for tax reduction are carried out in accordance with the provisions of the law on tax administration.
Chapter IV
TERMS OF IMPLEMENTATION
Article 11. Entry into force
- This Law comes into force from January 1, 2026.
- The Law on Special Consumption Tax No. 27/2008/QH12 , as amended and supplemented by a number of articles under Law No. 70/2014/QH13 , Law No. 71/2014/QH13 , Law No. 106/2016/QH13 and Law No. 03/2022/QH15, ceases to be effective from the effective date of this Law.
This Law was passed by the 15th National Assembly of the Socialist Republic of Vietnam at its 9th session on June 14, 2025.
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CHAIRMAN OF THE NATIONAL ASSEMBLY Tran Thanh Man |