Thứ Năm, 17/07/2025, 13:00

Excise tax on alcohol, beer, and tobacco to increase from 2026

Tác giả: Ngoc Thuy

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%

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