Special consumption tax tax rate schedule According to the latest regulations in the Law on Special Consumption Tax amended in 2014 and Law No. 106/2016/QH13 amending and supplementing a number of articles of the law on value-added tax, law on special consumption tax and management law. taxes are as follows:
| STT | Goods and services | Tax rate (%) |
| I | Goods | |
| 1 | Cigarettes, cigars and other products from tobacco plants | |
| + From January 1, 2016 to December 31, 2018 | 70 | |
| + From January 1, 2019 | 75 | |
| 2 | Alcohol | |
| a) Wine of 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) Wine below 20 degrees | ||
| + From January 1, 2016 to December 31, 2016 | 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 | Cars with less than 24 seats | |
| a) Passenger cars with 9 seats or less, except those specified in Points 4d, 4e, and 4g of this Tax Rate Schedule | ||
| – Type with cylinder capacity from 1,500 cm3 go down | ||
| + From July 1, 2016 to December 31, 2017 | 45 | |
| + From January 1, 2018 | 40 | |
| – Type with cylinder capacity over 2,000 cm3 to 2,500 cm3 | 50 | |
| – Type with cylinder capacity over 2,500 cm3 to 3,000 cm3 | ||
| + From July 1, 2016 to December 31, 2017 | 55 | |
| + From January 1, 2018 | 60 | |
| – Type with cylinder capacity over 3,000 cm3 to 4,000 cm3 | 90 | |
| – Type with cylinder capacity over 4,000 cm3 to 5,000 cm3 | 110 | |
| – Type with cylinder capacity over 5,000 cm3 to 6,000 cm3 | 130 | |
| – Type with cylinder capacity over 6,000 cm3 | 150 | |
| b) Passenger cars with from 10 to under 16 seats, except for the types specified in Points 4d, 4e and 4g of this Tax Rate Schedule | 15 | |
| c) Passenger cars with from 16 to less than 24 seats, except those specified in Points 4d, 4e and 4g of this Tax Rate Schedule | 10 | |
| d) Cars that transport both people and goods, except for the provisions in Points 4d, 4e and 4g of this Tax Rate Schedule | ||
| – Type with cylinder capacity from 2,500 cm3 go down | 15 | |
| – Type with cylinder capacity over 2,500 cm3 to 3,000 cm3 | 20 | |
| – Type with cylinder capacity over 3,000 cm3 | 25 | |
| d) Cars running on gasoline combined with electric energy and biological energy, in which the proportion of gasoline used does not exceed 70% of the amount of energy used | Equal to 70%, the tax rate applied to vehicles of the same type specified in Points 4a, 4b, 4c and 4d of this Tax Rate Schedule | |
| e) Cars run on bioenergy | By 50%, the tax rate applied to vehicles of the same type specified in Points 4a, 4b, 4c and 4d of this Tax Rate Schedule | |
| g) Electric cars | ||
| (1) Electric cars run on batteries
|
||
| – Passenger type with 9 seats or less | ||
| + From March 1, 2022 to February 28, 2027 | 3 | |
| + From March 1, 2027
|
11 | |
| – Type of passenger transport from 10 to less than 16 seats
|
||
| + From March 1, 2022 to February 28, 2027
|
2 | |
| + From March 1, 2027
|
7 | |
| – Type of passenger transport from 16 to less than 24 seats
|
15 | |
| + From March 1, 2022 to February 28, 2027
|
10 | |
| + From March 1, 2027
|
5 | |
| – Designed to carry both people and goods
|
10 | |
| + From March 1, 2022 to February 28, 2027 | ||
| + From March 1, 2027 | 7 | |
| (2) Other electric cars
|
||
| – Passenger type with 9 seats or less
|
15 | |
| – Type of passenger transport from 10 to less than 16 seats
|
10 | |
| Type of passenger transport from 16 to under 24 seats
|
5 | |
| – Designed to carry both people and goods | 10 | |
| h) Motorcycles do not discriminate on cylinder capacity | ||
| – From July 1, 2016 to December 31, 2017 | 70 | |
| – From January 1, 2018 | 75 | |
| 5 | Two-wheeled motorbikes and three-wheeled motorbikes with a cylinder capacity of over 125 cm3 | 20 |
| 6 | Airplane | 30 |
| 7 | Yacht | 30 |
| 8 | Gasoline of all kinds | |
| a) Gasoline | 10 | |
| b) E5 gasoline | 8 | |
| c) E10 gasoline | 7 | |
| 9 | Air conditioner capacity of 90,000 BTU or less | 10 |
| 10 | Cards | 40 |
| 11 | Votive paper, votive goods | 70 |
| 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 |
In addition, according to the provisions of Article 5 of Decree No. 108/2015/ND-CP dated October 28, 2015 and Clause 3, Article 2, Circular No. 230/2016/TT-BTC, a number of items have been explained in detail. Apply the above tax rate as follows:
– For cars designed to carry both people and goods and electric cars, except for cars running on gasoline that combines electric energy and biological energy, in which the proportion of gasoline used is not more than 70% energy used and cars running on bioenergy are those with two or more rows of seats, with a fixed partition design between the passenger compartment and the cargo compartment according to national standards set by the Ministry of Science. and Regulatory Technology.
– Cars running on gasoline combined with bioenergy or electricity are specified as vehicles designed according to the manufacturer's standards with a gasoline mixture ratio of no more than 70% of the total fuel used and vehicles combined with the engine. electromechanical with gasoline engine with a fuel ratio according to the manufacturer's standards of no more than 70% of energy used compared to the most economical gasoline vehicle, with the same number of seats and the same cylinder capacity present. Vietnam market.
– Cars running on biological energy and electric energy as specified here are vehicles designed according to the manufacturer's standards that run entirely on biological energy and electric energy.
