Vietnam has temporarily reduced the special consumption tax on conventional, E5 and E10 gasoline to 0% until 31 March 2027, effective from 1 November 2026.
Vietnam’s government has temporarily reduced the special consumption tax on all types of gasoline to 0%, effective from 1 November 2026.
The reduction was set out in Resolution 45/2026/NQ-CP on 31 October 2026 and signed on behalf of the government by Deputy Prime Minister Nguyen Van Thang. It applies until 31 March 2027.
The resolution states that the special consumption tax rates prescribed under Article 3 of Resolution 19/2026/QH16 of the National Assembly cease to apply from the date it takes effect. Those rates were adjusted by clause 2, Article 3 of Resolution 43/2026/NQ-CP.
Under the Law on Special Consumption Tax 66/2025/QH15, the standard rates are 10% for conventional gasoline, 8% for E5 gasoline and 7% for E10 gasoline.
The government may shorten or extend the application period if needed to meet socio-economic development requirements, ensure energy security and stabilise the gasoline and oil market. In that case, the Ministry of Industry and Trade will submit proposals to the Ministry of Finance, which will refer them to the government for consideration and decision.
