Excise tax tariff in Vietnam according to the current law

Nguyen Trinh

00:07, 12/07/2024

Law on Special Consumption Tax 2008 stipulates the taxable subjects, non-taxable subjects, taxpayers, tax calculation basis, tax refund, tax deduction, and special consumption tax reduction. So, how does the law stipulate the special consumption tax rate?

According to the provisions of Article 7 of the Law on Excise Tax 2008, Clause 4 Article 1 of the Law on amendmentsto the Law on Excise Tax 2014, and Clause 2 Article 2 of Law No. 106/2016/QH13, the special excise tax rate for goods and services is specified in the Special excise tax Table as follows:

No.	Goods, Services	Tax Rate (%)
I	Goods
1	Cigarettes, cigars, and other products from tobacco
	From January 1, 2016 to December 31, 2018	70
	From January 1, 2019	75
2	Alcohol
	a) Alcohol with 20 degrees or more
	From January 1, 2016 to December 31, 2016	55
	From January 1, 2017 to December 31, 2017	60
	From January 1, 2018	65
	b) Alcohol under 20 degrees
	From January 1, 2016 to December 31, 2017	30
	From January 1, 2018	35
3	Beer
	From January 1, 2016 to December 31, 2016	55
	From January 1, 2017 to December 31, 2017	60
	From January 1, 2018	65
4	Automobiles under 24 seats
	a) Automobiles carrying up to 9 persons, except for those specified at Points 4d, 4e, and 4g of the Tax Schedule specified in this Article
	- Cylinder capacity of 1,500 cm^3 or less
	+ From July 1, 2016 to December 31, 2017	40
+ From January 1, 2018	35
	- Cylinder capacity over 1,500 cm^3 to 2,000 cm^3
	+ From July 1, 2016 to December 31, 2017	45
	+ From January 1, 2018	40
	- Cylinder capacity over 2,000 cm^3 to 2,500 cm^3	50
	- Cylinder capacity over 2,500 cm^3 to 3,000 cm^3
	+ From July 1, 2016 to December 31, 2017	55
	+ From January 1, 2018	60
	- Cylinder capacity over 3,000 cm^3 to 4,000 cm^3	90
	- Cylinder capacity over 4,000 cm^3 to 5,000 cm^3	110
	- Cylinder capacity over 5,000 cm^3 to 6,000 cm^3	130
	- Cylinder capacity over 6,000 cm^3	150
	b) Automobiles carrying persons from 10 to under 16 seats, except for those specified at Points 4d, 4e, and 4g of the Tax Schedule	15
	c) Automobiles carrying persons from 16 to under 24 seats, except for those specified at Points 4d, 4e, and 4g of the Tax Schedule	10
	d) Vehicles for both passenger and cargo transport, except for those specified at Points 4d, 4e, and 4g of the Tax Schedule
	- Cylinder capacity of 2,500 cm^3 or less	15
	- Cylinder capacity over 2,500 cm^3 to 3,000 cm^3	20
	- Cylinder capacity over 3,000 cm^3	25
	đ) Hybrid gasoline-electric, biofuel vehicles using no more than 70% gasoline	70% of the tax rate applicable to similar vehicles specified at Points 4a, 4b, 4c, and 4d of the Tax Schedule
	e) Biofuel vehicles	50% of the tax rate applicable to similar vehicles specified at Points 4a, 4b, 4c, and 4d of the Tax Schedule
	g) Electric vehicles
	- Up to 9 seats	15
	- From 10 to under 16 seats	10
	- From 16 to under 24 seats	5
	- Designed for both passenger and cargo transport	10
	h) Motorhomes regardless of cylinder capacity
	- From July 1, 2016 to December 31, 2017	70
	- From January 1, 2018	75
5	Motorcycles with over 125 cm^3 cylinder capacity	20
6	Aircraft	30
7	Yachts	30
8	Various types of gasoline
	a) Gasoline	10
	b) E5 gasoline	8
	c) E10 gasoline	7
9	Air conditioners with a capacity of up to 90,000 BTU	10
10	Playing cards	40
11	Votive papers and joss paper items	70
II	Services
1	Discotheque business	40
2	Massage, karaoke business	30
3	Casino, prize-winning electronic games business	35
4	Betting business	30
5	Golf business	20
6	Lottery business	15

More details can be found in: Law on Excise Tax 2008 effective April 1, 2009, Law on amendmentsto the Law on Excise Tax 2014 effective January 1, 2016, and Law No. 106/2016/QH13 effective July 1, 2016.

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