Vietnam: Following the introduction of a draft law on special consumption tax to increase the tax on tobacco products, the Ministry of Finance has proposed,
according to the press, two options for the tax, which may also apply to heated tobacco and e-cigarettes if regulated. The tax would cover “other forms, other preparations from tobacco plants for smoking, inhaling, chewing, sniffing, or sucking (100 g or 100 ml)”. The first option starts with a tax of VND20,000 ($0.79) per cigarette, 100 g, or 100 ml in 2026, increasing by VND20,000 ($0.79) annually up to a maximum of VND100,000 ($3.93). The second option starts with a tax of VND50,000 ($1.97) per cigarette, 100 g, or 100 ml in 2026, increasing by VND10,000 ($0.39) annually, reaching a maximum of VND100,000. ($3.93).