On 14 June 2025, the National Assembly passed the Law on Special Consumption Tax 2025 (Law No. 66/2025/QH15), which provides for the entities subject to special consumption tax.
=> See more: Regulations on business name registration from July 1, 2025
Photo 1. Entities Subject to Special Consumption Tax from 01 January 2026_ Hotline: 097 211 8764
Pursuant to Article 2 of the Law on Special Consumption Tax 2025, entities subject to special consumption tax are as follows:
(1) Goods, including:
- Tobacco products as prescribed in the Law on Prevention and Control of Tobacco Harms 2012;
- Alcoholic beverages as prescribed in the Law on Prevention and Control of Harmful Effects of Alcohol and Beer 2019;
- Beer as prescribed in the Law on Prevention and Control of Harmful Effects of Alcohol and Beer 2019;
- Motor vehicles with fewer than 24 seats, including: passenger cars; motorised four-wheeled passenger vehicles; pick-up trucks used for transporting passengers; dual-cab pick-up trucks used for transporting goods; VAN-type trucks with two or more rows of seats, with a fixed partition design between the passenger compartment and the cargo compartment;
- Two-wheeled and three-wheeled motorcycles with an engine displacement exceeding 125 cm³;
- Aircraft, helicopters, gliders, and yachts;
- All types of gasoline;
- Air conditioners with capacity exceeding 24,000 BTU up to 90,000 BTU, excluding those specifically designed by the manufacturer for installation in means of transport, including automobiles, railway carriages, aircraft, helicopters, ships, and boats. In cases where organisations or individuals manufacture or import separately individual components such as the outdoor or indoor unit, the sold or imported goods (whether outdoor or indoor unit) shall still be subject to special consumption tax as complete air conditioner products;
- Playing cards;
- Votive paper and votive offerings, excluding votive products used as children's toys and teaching aids;
- Beverages in accordance with national technical standards (TCVN) containing a sugar content exceeding 5g/100mL.
(2) Services, including:
- Nightclub business;
- Massage and karaoke business;
- Casino business and prize-winning electronic games, including jackpot machines, slot machines, and other similar types of machines;
- Betting business, including sports betting, entertainment betting, and other forms of betting as prescribed by law;
- Golf business;
- Lottery business.
Note:
- Goods are considered as finished products, excluding components used for assembling such goods.
- In cases where it is necessary to amend or supplement the list of entities subject to tax to suit socio-economic conditions in each period, the Government shall submit the proposed amendments to the Standing Committee of the National Assembly for consideration and decision, and shall report to the National Assembly at the nearest session.
Accordingly, from 01 January 2026, all organisations and individuals that manufacture, import, or trade in the goods and services listed in Article 2 of the Law on Special Consumption Tax 2025 must fulfil their obligations to pay special consumption tax in accordance with the new legal regulations.
The Law on Special Consumption Tax 2025 shall take effect from 01 January 2026.
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