Ministry of Finance proposes new rules on special consumption tax subjects

Vietnam's Ministry of Finance on September 19, 2025 published a draft decree detailing the implementation of several articles of the Law on Special Consumption Tax, including a proposed list of goods and services subject to the tax. The draft was posted for public comment on the government's policy consultation portal¹.

Article 3 of the draft sets out the taxable subjects. Under the proposal, casino business is defined by Decree 03/2017/ND-CP on casino business, as amended by Decree 145/2024/ND-CP. Prize-winning electronic games cover jackpot machines, slot machines and similar machines under Decree 121/2021/ND-CP on prize-winning electronic games for foreigners. Betting business covers sports betting, entertainment betting and other forms of betting under Decree 06/2017/ND-CP on betting on horse racing, dog racing and international football¹.

The same article lists karaoke and dance hall business under Decree 54/2019/ND-CP, as amended by Decree 148/2024/ND-CP; massage business, identified under specialized law as a conditional business line; golf business under Decree 52/2020/ND-CP, covering driving ranges, membership card sales and green fees; and lottery business under Decree 30/2007/ND-CP, as amended¹.

The draft also covers non-gambling items, including air conditioners with a capacity above 24,000 BTU up to 90,000 BTU, and sugary drinks meeting Vietnamese national standard TCVN 12828:2019 with sugar content above 5g per 100ml¹.

On future changes to the taxable list, the draft states:

The draft does not state tax rates for any of the listed activities, and no rates are given in the published text. Article 4 of the draft sets out subjects not subject to the tax, including goods produced or processed for direct export, goods temporarily imported and re-exported within the period during which import and export duty is not payable, diplomatic goods, and aircraft, helicopters, gliders and yachts used to transport goods, passengers or tourists¹.

What it means for players

The draft concerns the tax treatment of businesses that operate casinos, prize-winning electronic games, betting, karaoke, massage, golf and lottery in Vietnam. It does not change what games are legal, who may play them, or the rules at the counter. Any effect on prices, entry fees, machine stakes or prize payouts would depend on tax rates, which the draft does not set out, and on how operators pass on costs, which has not been reported.

For players in Vietnam, the practical position is unchanged by the publication of the draft. Casino entry rules, including the Phu Quoc casino and other venues, remain governed by the casino decrees the draft cites rather than by this text. Lottery players face no change to how computerized lottery games operate or how prizes are claimed. The draft is a consultation document, not a law in force.

What happens next

The Ministry of Finance has opened the draft for public comment, with the full text and a feedback link published on the government portal¹. The draft provides that if the taxable list needs amendment to fit the economic and social context of a given period, the Ministry of Finance would lead coordination with relevant ministries and agencies and report to the government, which would submit the matter to the National Assembly Standing Committee for consideration and decision¹. No date has been reported for the close of consultation or for any vote.