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According to the official news1 issued on June 13, 2024, Vietnam is consulting on the revision to the Law on Special Consumption Tax.
Key Revisions
1. Applicable scope
The draft revises the definition of "alcohol" to align with the Law on Prevention and Control of Harmful Effects of Alcohol and Beer, including other types of alcoholic beverages and foods fermented from fruits and grains; and drinks prepared from food alcohol.
Sugary beverage*, whose sugar content is over 5g/100ml, is newly subject to the special consumption tax.
*Note: As indicated by the official document, such beverages are ready-to-drink products for beverage purposes, prepared from water, may contain sugars, food additives, flavorings, can be supplemented with ingredients of natural origin, vitamins and minerals, carbonated or non-carbonated. They include flavored beverages (including energy drinks, sports drinks, electrolyte drinks and other special beverages), coffee beverages, tea beverages, herbal drinks, juice beverage and cereal drinks. Moreover, such products do not include milk and dairy products; liquid food used for nutritional purposes; natural mineral water and bottled drinking water; vegetables and fruits juice/nectar; and cocoa products.
2. Revision on tax
The Draft proposes a 10% special consumption tax on sugary beverages, whose sugar content is over 5g/100ml.
The following roadmap outlines proposed special consumption tax rates for alcohol products. For the below three kinds of alcohol products, the Ministry of Finance is leaning towards Option 2.
| For alcohol ≥ 20 degrees | ||
Year | Option 1 | Option 2 |
From 2026 | 70% | 80% |
From 2027 | 75% | 85% |
From 2028 | 80% | 90% |
From 2029 | 85% | 95% |
From 2030 | 90% | 100% |
| For alcohol ＜ 20 degrees | ||
Year | Option 1 | Option 2 |
From 2026 | 40% | 50% |
From 2027 | 45% | 55% |
From 2028 | 50% | 60% |
From 2029 | 55% | 65% |
From 2030 | 60% | 70% |
| For beer products | ||
Year | Option 1 | Option 2 |
From 2026 | 70% | 80% |
From 2027 | 75% | 85% |
From 2028 | 80% | 90% |
From 2029 | 85% | 95% |
From 2030 | 90% | 100% |
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