Vietnam’s New Special Consumption Tax Law: Healthier Habits and Environmental Protection in 2026

• Vietnam’s National Assembly passed the 2025 Law on Special Consumption Tax to address issues and inconsistencies with other regulations
• The new law aims to regulate consumption of harmful products to protect citizens’ health
• Effective from January 1, 2026, it promotes healthier consumer behaviors and combats smuggling and counterfeit goods
• Encourages growth of green industries, protects the environment, boosts state revenue, and reforms tax management
• Current regulations govern SCT for the rest of 2025; businesses should plan for the transition
• Expanded scope includes cigarettes, alcohol, beer, luxury cars, motorcycles, airplanes, gasoline, air conditioners, playing cards, joss paper, and soft drinks
• Services subject to SCT include nightclub, massage, karaoke, and casino businesses

Source: vietnam-briefing.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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