Taxation

Special Consumption Tax

Special Consumption (Excise) Tax

ADVISORY
Vietnamese
Thuế tiêu thụ đặc biệt
English
Excise tax
Abbreviation
TTĐB
Synonyms
TTĐB, excise

Definition

Tax on certain goods and services (tobacco, alcohol, cars, 24,000–90,000 BTU air conditioners, petrol…) under Law 66/2025/QH15 from 2026.

Explanation

Many rates step up by year – see the excise schedule.

Example

Beer: 65% from 01/01/2026.