A Comprehensive Guide to Vietnam's 2026 Special Consumption Tax Law for the Food and Beverage Industry

1. Introduction

In Vietnam, imported foods are systematically subject to three core direct taxes: an Import Tariff, Value-Added Tax (VAT), and a Special Consumption Tax (SCT). While all three can apply to imported goods, the SCT is particularly significant for its targeted nature and its direct impact on product pricing and market strategy. The SCT, also known as an excise tax, is designed to regulate the production and consumption of specific goods and services deemed non-essential or potentially harmful to public health and society. Notably, the recent 2025 revisions on SCT¹ (Law on Special Consumption Tax No. 66/2025/QH15) signal a clear policy direction from the Vietnamese government, particularly in public health, by expanding the SCT scope to include sugary beverages and increasing the SCT tax on liquor and beer.