Special Consumption Tax on Soft Drinks Officially Applied from January 1, 2026

Among the 9 laws announced, the Law on Special Consumption Tax (SCT) on many daily consumer goods such as: soft drinks, cigarettes (increased tax rate), air conditioners, some types of cars... is of interest to many people.

Soft drinks with sugar content above 5g/100ml according to national standards will be subject to Special Consumption Tax from January 1, 2026. Photo: Ngoc Lien

The Law on Special Consumption Tax, effective from January 1, 2026, stipulates that many items are added to the taxable list, such as: soft drinks according to national standards with sugar content above 5g/100ml; air conditioners with capacity above 24,000 to 90,000 BTU.

Specifically, flavored drinks, energy drinks, sports drinks, soft drinks containing coffee, tea, herbs, fruit juices and cereal drinks, with sugar content over 5g/100ml will be subject to special consumption tax rate of 8-10% according to the annual schedule stipulated in the Special Consumption Tax Law. The content of the law aims to control unhealthy consumption, protect public health and the environment...

In addition to increasing the taxable subjects, the Law on Special Consumption Tax also expands the non-taxable subjects for exported goods and vehicles used for the purposes of transportation, defense, rescue, training, agriculture , etc.

In Dong Nai , every year, the state budget revenue from the special consumption tax sector is insignificant (about 50 billion VND) compared to the total state budget revenue of the province.

However, Dong Nai is a densely populated area with over 4.4 million people. Of which, the proportion of people from other localities coming to live and work in industrial parks and urban areas is quite large. Therefore, the demand for services and goods, especially goods and services related to health, is very high. Imposing taxes on items harmful to health such as cigarettes, soft drinks, beer, alcohol, etc. will directly affect consumer spending, reduce consumption, and contribute to protecting people's health.

Ngoc Lien

Source: https://baodongnai.com.vn/kinh-te/202507/chinh-thuc-ap-dung-thue-tieu-thu-dac-biet-doi-voi-mat-hang-nuoc-giai-khat-tu-1-1-2026-f2f1437/