According to the Law on Special Consumption Tax (amended) recently passed by the National Assembly , soft drinks containing 5g/100ml of sugar or more will be subject to special consumption tax with an applicable tax rate of 8% from January 1, 2027 and increasing to 10% from the beginning of 2028.
However, some products are exempted, including: milk and milk products; natural mineral water, bottled water; pure fruit and vegetable juices, vegetable nectar; cocoa products; fruit juices, coconut water and liquid foods for nutritional purposes.
According to Mr. Phan Van Mai - Chairman of the National Assembly's Economic and Financial Committee, taxing soft drinks is in line with international trends, aiming to contribute to changing consumer behavior and improving public health. However, the proposal to tax drinks using synthetic sweeteners has not been approved due to a lack of scientific basis and comprehensive impact assessment, and further research is needed.
These contents will continue to be carefully studied and evaluated, taking into account the goals of restoring production and business of enterprises, and will be reported to the National Assembly at the appropriate time. Therefore, the National Assembly Standing Committee proposes that the National Assembly allow the Law to be kept as drafted.
Along with soft drinks, wine and beer are also in the group of goods subject to sharp tax increases from 2026. Specifically: wine above 20 degrees: subject to a tax rate of 65% from January 1, 2026, increasing by 5% each year and reaching 90% in 2031. Wine below 20 degrees will start to be subject to a tax rate of 35% in 2026, increasing by 5% each year and reaching 60% in 2031. For beer, the tax rate is 65% from 2026, also on schedule to increase to 90% in early 2031.
Meanwhile, from 2027, tobacco products will switch from a tax rate to an absolute tax. The tax rate for cigarettes is 2,000 VND/pack from January 1, 2027, gradually increasing to 3,000 VND/pack from 2031. Cigars: 20,000 VND/cigarette from 2027, increasing to 100,000 VND/cigarette in 2031. Tobacco, shredded tobacco and other forms: 20,000 VND/100g (or 100ml) in 2027, increasing to 100,000 VND in 2031.
The National Assembly also decided to impose a 10% special consumption tax from January 1, 2026 on air conditioners with a capacity of 24,000 to 90,000 BTU. Air conditioners under 24,000 BTU and over 90,000 BTU are not subject to tax.
Regarding gasoline, the National Assembly said it is necessary to continue studying and synchronously amending the special consumption tax and environmental protection tax, in order to have a reasonable tax plan in line with international practices. For now, the National Assembly agrees to keep the provisions in the draft unchanged, continuing to collect special consumption tax on gasoline as currently.
Mr. Phan Van Mai emphasized that this is part of the roadmap to implement Vietnam's commitments to reduce greenhouse gas emissions at the COP26 Conference.
The Law on Special Consumption Tax (amended) consists of 11 articles and will officially take effect from January 1, 2026. This is an important step to regulate consumer behavior, increase budget revenue and create policy space for green and sustainable economic development.
Source: https://doanhnghiepvn.vn/kinh-te/chinh-sach/nuoc-ngot-se-chiu-thue-tieu-thu-dac-biet/20250614025151141
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