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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:
|
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 |
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).
