Vietnam's business lobby, the Vietnam Chamber of Commerce and Industry (VCCI), held a consultation workshop on 5 July 2023 on the draft amended Law on Special Consumption Tax, which the Ministry of Finance is drafting1. The draft proposes adding online game services to the list of goods and services subject to special consumption tax1. The stated aim is to limit the service, guide production, business and consumption, and strengthen management of the sector1.
Industry representatives at the workshop argued the tax would not work and would hurt domestic firms. He said taxing the sector would therefore change the behavior of only a very small group and could not meet the policy's goal1.
Figures presented at the workshop described a market already shifting offshore. One speaker said 85% of Vietnamese game firms have stopped or moved operations abroad to benefit from incentives covering procedures, infrastructure and tax rates1. Online payments in Vietnam have consistently grown by more than 50%, according to a State Bank report cited at the event1.
"Nếu áp thêm thuế tiêu thụ đặc biệt, các doanh nghiệp Việt Nam sẽ mất hoàn toàn khả năng cạnh tranh trên chính sân nhà. Thị phần sẽ thuộc về các sản phẩm lậu, không phép và dẫn đến công tác quản lý về nội dung, văn hoá, tài chính,… sẽ trở nên rất nặng nề".
Speakers also pointed to China, which since 2010 has set rules by age group on how long players may play, at what hours and how much they may pay, and which the workshop heard keeps 70% of minors under three hours a week, with the share of young players falling 32% from 122 million to 82 million in 2020, citing Nikko Partners1. Nguyen Minh Thao of the Central Institute for Economic Management said any policy has economic and social effects and should not add burdens on businesses and people, and that applying the tax now, when all businesses face difficulty, is unsuitable1. She suggested delaying the tax and setting a roadmap1.
What it means for players
Online games in Vietnam are a conditional business: every game must have its content appraised by the specialized state agency and carries age ratings and user warnings before release1. The draft would add a special consumption tax on top of that, which businesses say would push more players toward unlicensed cross-border games that pay no tax in Vietnam1. For players, the practical question is price and availability: if the tax is applied, licensed domestic titles could cost more, while the unlicensed games the workshop says already take 30% of the market would be unaffected. Nothing in the draft as reported changes the rules on what adults or minors may play, or the age ratings. For the wider legal picture, see Gambling Laws in Asia: What Is Legal in 12 Jurisdictions and Can I Gamble in Vietnam?. The comparison drawn with China's time and spending limits is covered in Can I Gamble in China?.
What happens next
The draft amended Law on Special Consumption Tax is still being written by the Ministry of Finance, and the workshop was a consultation step, not a decision1. No date has been reported for when the draft goes to the National Assembly or for any final decision on whether online games are included.
