Home » Laos Publication » The Lao Government Increases Excise Tax Rates
The Lao Government Increases Excise Tax Rates

The Lao Government Increases Excise Tax Rates

October 23, 2023

On 9 October 2023, the Government of the Lao PDR issued Presidential Edict No. 003/P to increase some of the excise tax rates in the Law on the Amendment of the Tax Law No. 01/NA dated 7 August 2021. The edict is effective immediately.

The goods that are subject to the new excise tax rates are:

  • Vehicles using fuel (sport utility vehicles and cars)
  • Whiskey and other alcoholic beverages (except beer)
  • Beer
  • Cigarettes
  • Ready-to-drink non-alcoholic beverages
  • All coin-operated machines, all forms of gaming and gambling machines that have been duly permitted

Here are adjusted rates comparing to the last rates:

GoodsAdjusted RatePrevious Rate
Vehicles using fuel (sport utility vehicles and cars)
– Below 1,000cc31%26%
– 1,000cc-1,600cc41%31%
– 1,600cc-2,000cc56%36%
– 2,000cc-2,500cc66%41%
– 2,500cc-3,000cc82%52%
– 3,000cc-4,000cc127%77%
– 4,000cc-5,000cc200%92%
– Over 5,000cc220%102%
Whiskey and other alcoholic beverages
– Whiskey and alcoholic beverages with an alcohol content of over 23%110%80%
– Whiskey and alcoholic beverages with an alcohol content of 23% or under but not lower than 10%90%70%
– Whiskey and alcoholic beverages with an alcohol content under 10%72%62%
Beer
– Beer with an alcohol content over 5%70%60%
– Beer with an alcohol content between 0.5% to 5%60%60%
– Beer with an alcohol content below 0.5%Same rate20%
Cigarettes
– Zica tobacco, cigars, tobacco sachets, and other forms of tobacco72%57%
– Shredded tobacco47%42%
Ready-to-drink non-alcoholic beverages
– Carbonated beverages, soda, coffee, and other similar beverages12%7%
– Energy drinks17%12%
All coin-operated machines, all forms of gaming and gambling machines that have been duly permitted.50%Per a specific regulation or 35% per the Excise Tax Law No. 68/NA dated 19 June 2019

The excise tax rates for other goods and services that have not been adjusted under this edict will remain the same as determined under the Law on the Amendment of the Tax Law No. 01/NA.

RELATED EXPERIENCES

Taxation

Related Articles