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Vietnam to implement cigarette excise tax from 2027; gradual hike to follow
Business World Philippines
|January 15, 2026
Vietnam will introduce an absolute excise tax on cigarettes starting in 2027, with rates increasing incrementally to 10,000 dong ($0.38, $1 = 26,294 dong) per pack by 2031 as part of a campaign to curb smoking, state media reported late on Tuesday.
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The amended Special Consumption Tax law, passed last year, will adopt a mixed tax regime starting from 2027, combining the existing 75% base rate with an absolute levy starting at 2,000 dong per pack and rising over the following four years.
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