
Vietnam Special Consumption Tax Regime in 2026: Key Highlights
Vietnam’s revised Special Consumption Tax regime introduces new tax rates and compliance rules affecting businesses from 2026 onward.
关键词:Special

Vietnam’s revised Special Consumption Tax regime introduces new tax rates and compliance rules affecting businesses from 2026 onward.
On 15 January 2026, the Government issued Decree 20/2026/ND‑CP providing guidance on Resolution 198/2025/QH15 regarding several special mechanisms and policies aimed at promoting the development of the private sector. There are several points to note as f

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Special consumption tax in Vietnam applies to the production or import of specific luxury and non-essential goods and certain services.

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