The amended law that comprises 11 articles and is to take effect from January 1, 2026 received support from 448 out of 454 deputies present at the session, or 98.6% of votes in favour.

Notably, the list of goods and services subject to excise tax in the newly passed law has been expanded. Air conditioners with a capacity of 24,000–90,000 BTU will now be subject to special consumption tax. Units with a capacity of less than 24,000 BTU or more than 90,000 BTU commonly used in large/central cooling systems are exempt from the tax.

Sugar-sweetened beverages with more than 5g of sugar per 100 ml such as soda, and sweetened tea will be subject to 0% tax in 2026, 8% starting January 2027, and 10% tax starting January 2028.

Milk, 100% fruit juice, coconut water, liquid nutritional supplements, mineral water, and nectar drinks will be exempt from the tax.

Petroleum products remain subject to special consumption tax to support Vietnam’s environmental commitments under COP26 and encourage biofuel use.

Tax rates levied on cars, motorcycles, tobacco, alcohol, playing cards, casinos, massage, karaoke, prize-winning games, betting, golf, and lottery remain unchanged.

Some proposed taxable items such as plastic bags, online games, plastic packaging, and cosmetic services will be studied further by the Government and the National Assembly Standing Committee for potential future inclusion.

Certain equipment, like aircraft, helicopters, and gliders used for emergency rescue or agricultural purposes will now be exempt from the special consumption tax.

In a supervisory report presented before the amended law sailed through, chairman of the National Assembly’s Economic and Financial Committee Phan Van Mai stated that air conditioners are high electricity-consuming products and are also among the contributors to global warming, negatively affecting the environment and climate. Therefore, it is necessary to guide production and regulate consumption in order to help protect the environment.

The amended law expands the scope of taxable items in line with goals to protect the environment and promote healthier consumption habits, while ensuring a balance with socio-economic objectives. The newly added items will continue to be monitored and may be expanded in the future.

National Assembly debates Constitutional amendments

VOV.VN - Deputies to the current session of the National Assembly are scheduled to discuss a draft resolution on amendments and supplements to some articles of the 2013 Constitution on June 13 afternoon.