The Government has promulgated Decree No. 360/2025/ND-CP dated 31 December 2025, detailing the implementation of a number of provisions of the Law on Excise Tax. This Decree shall take effect from 1 January 2026.
Decree No. 360/2025/ND-CP provides that the excise tax base shall be determined in accordance with Article 6 of the Law on Excise Tax, and further specifies the determination of the tax base in the cases prescribed at points a, c, d, e, g, h Clause 1 and Clause 3 Article 6 of the Law on Excise Tax.
The Decree clarifies that the excise tax base for the goods and services specified above includes any additional revenue (if any) that the business organization or individual is entitled to. Accordingly, the excise tax base applicable to domestically manufactured goods and imported goods shall be the selling price applied by manufacturers or importers, as follows:
(1) The taxable price for excise tax on goods sold (excluding tobacco products) is determined as follows:
|
Excise tax base |
= |
The selling price exclusive of VAT |
- |
Environmental protection tax (if any) |
|
─────────────────────────────── 1 + Excise tax rate |
||||
Whereby, the selling price exclusive of VAT shall be determined in accordance with the provisions of the law on value-added tax, and the environmental protection tax shall be determined in accordance with the provisions of the law on environmental protection tax.
Image 1. Excise tax base applicable to domestically manufactured goods in 2026_Hotline: 0972118764
(2) For tobacco products sold, the price used for calculating excise tax is determined as follows:
|
Excise tax base applicable to tobacco products |
= |
The selling price exclusive of VAT |
- |
The absolute tax on tobacco products |
|
─────────────────────────────── 1 + Excise tax rate |
||||
Whereby, the selling price exclusive of VAT shall be determined in accordance with the provisions of the law on value-added tax. When determining the excise tax base applicable to tobacco products, mandatory contributions and support funds as prescribed by law shall not be deducted.
(3) In cases where manufacturers or importers of excise-taxable goods sell goods through dependent accounting units, the price used as the basis for determining the excise tax base shall be the selling price applied by such dependent accounting units.
=> See more: Environmental protection tax rates for gasoline, oil, and grease applied in 2026
Image 2. Excise tax base applicable to domestically manufactured goods in 2026_Hotline: 0972118764
(4) Where manufacturers or importers sell goods through agents who sell at prices fixed by the manufacturers or importers and are entitled only to commissions, the selling price used as the basis for determining the excise tax base shall be the price fixed by the manufacturers or importers, without deduction of commissions..
(5) Where excise-taxable goods are sold to commercial enterprises that have a parent–subsidiary relationship, are subsidiaries under the same parent company, or otherwise have an affiliated relationship with the manufacturing enterprise, importing enterprise, or commercial enterprise, the selling price used as the basis for determining the excise tax base must not be lower than 7% below the average selling price applied by commercial enterprises purchasing directly from manufacturers or importers.
+ In cases where manufacturers or importers establish multiple intermediary commercial enterprises having a parent–subsidiary relationship, being subsidiaries under the same parent company, or having affiliated relationships, the selling price used as the basis for determining the excise tax base must not be lower than 7% below the average selling price applied by such commercial enterprises when selling to non-affiliated commercial enterprises.
Specifically for automobiles, the average selling price of commercial enterprises used for comparison purposes shall be the automobile selling price excluding optional equipment and accessories installed by commercial enterprises at customers’ request..
+ The determination of affiliated relationships among manufacturers, importers, and commercial enterprises shall be carried out in accordance with the provisions of the law on tax administration.
=> See more: Subjects exempted from agricultural land use tax from 01/01/2026
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