List of special excise duty in Vietnam applied since 2018 up to now

The special consumption tax rate / Special Excise duty changes with many types of goods from 01/01/2018; Therefore, we would like to compile and send to you the following special consumption tax schedule from 2018:

Pursuant to:

Law No. 70/2014/QH13
Law No. 106/2016/QH13

LIST OF SPECIAL EXCISE DUTY IN VIETNAM (applied since 2019 up to now)

 
No.
Goods/services
Tax rates (%)
I Goods
1 Cigarettes, cigars, and other products derived from tobacco plants
From January 01, 2016 until the end of December 31, 2018 70
From January 01, 2019 75
2 Alcohol
a) Alcohol with ABV ≥ 20o
From January 01, 2016 until the end of December 31, 2016 55
From January 01, 2017 until the end of December 31, 2017 60
From January 01, 2018 65
b) Alcohol with ABV < 20o
From January 01, 2016 until the end of December 31, 2017 30
From January 01, 2018 35
3 Beer
From January 01, 2016 until the end of December 31, 2016 55
From January 01, 2017 until the end of December 31, 2017 60
From January 01, 2018 65
4 Motor vehicles for the transport of fewer than 24 people  
a) Motor vehicles for the transport of not more than 9 people, except for those specified in Point 4dd, 4e, and 4g of this Schedule  
  – Of a cylinder capacity not exceeding 1,500 cm3
+ From July 01, 2016 to December 31, 2017 inclusive 40
+ From January 01, 2018 35
– Of a cylinder capacity exceeding 1,500 cm3 but not exceeding 2,000 cm3
+ From July 01, 2016 to December 31, 2017 inclusive 45
+ From January 01, 2018 40
  – Of a cylinder capacity exceeding 2,000 cm3 but not exceeding 2,500 cm3 50
  – Of a cylinder capacity exceeding 2,500 cm3 but not exceeding 3,000 cm3
+ From July 01, 2016 to December 31, 2017 inclusive 55
+ From January 01, 2018 60
– Of a cylinder capacity exceeding 3,000 cm3 but not exceeding 4,000 cm3 90
– Of a cylinder capacity exceeding 4,000 cm3 but not exceeding 5,000 cm3 110
– Of a cylinder capacity exceeding 5,000 cm3 but not exceeding 6,000 cm3 130
– Of a cylinder capacity exceeding 6,000 cm3 150
b) Motor vehicles for the transport of 10 – 15 people, except for those specified in Point 4dd, 4e, and 4g of this Schedule 15
c) Motor vehicles for the transport of 16 – 23 people, except for those specified in Point 4dd, 4e, and 4g of this Schedule 10
d) Motor vehicles for the transport of both passengers and cargoes, except for those specified in Point 4dd, 4e, and 4g of this Schedule
– Of a cylinder capacity not exceeding 2,500 cm3 15
– Of a cylinder capacity exceeding 2,500 cm3 but not exceeding 3,000 cm3 20
– Of a cylinder capacity exceeding 3,000 cm3 25
dd) Motor vehicles running on both gasoline and electricity or bioenergy, the proportion of gasoline consumption does not exceed 70% of total energy used 70% of tax rates applied to vehicles of the same kind specified in Point 4a, 4b, 4c, and 4d of this Schedule
e) Motor vehicles running on bioenergy 50% of tax rates applied to vehicles of the same kind specified in Point 4a, 4b, 4c, and 4d of this Schedule
g) Motor vehicles running on electricity
  – For the transport of not more than 9 people 15
  – For the transport of 10 – 15 people 10
  – For the transport of 16 – 23 people 5
  – For the transport of both passengers and cargoes 10
h) Motorhomes regardless of cylinder capacity
– From July 01, 2016 to December 31, 2017 inclusive 70
– From January 01, 2018 75
5 Motorcycles, motor tricycles of a cylinder capacity exceeding 125 cm3 20
6 Aircraft 30
7 yacht 30
8 Gasoline
a) Gasoline 10
b) E5 gasoline 8
c) E10 gasoline 7
9 Air conditioners not exceeding 90,000 BTU 10
10 Playing cards 40
11 Votive papers 70
II Services  
1 Dancing club business 40
2 Massage, karaoke business 30
3 Casino business, electronic casino game business 35
4 Betting business 30
5 Golf course business 20
6 Lottery business 15

Source: thuvienphapluat

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