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Special sales tax rates Vietnam 2020, by product or service

The statistic shows the special sales tax rates (STT) in Vietnam in 2020, broken down by product and service. In that year, the tax rate for cigars and cigarettes amounted to 75 percent, followed by votive papers with a tax rate of 70 percent.

Special sales tax rates in Vietnam in 2020, by product or service

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Release date

March 2020



Survey time period


Supplementary notes

Special Sales Tax (SST) applies to the production or import of certain goods and the provision of certain services. Imported goods (except for various types of petrol) are subject to SST at both the import and selling stages.

The law classifies items into two groups:

  1. Commodities: cigarettes, liquor, beer, automobiles having less than 24 seats, motorcycles, airplanes, boats, petrol, air-conditioners up to 90,000 BTU, playing cards, votive papers;
  2. Service activities: discotheques, massage, karaoke, casinos, gambling, lotteries, golf clubs and entertainment with betting.

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