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Hanoi Truck Sales: Understanding Special Consumption Tax on Trucks

LONG

09/02/2025

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Anh Tuan, a resident of Cau Giay district in Hanoi, had long dreamt of owning a truck for his construction materials business. After years of saving, he finally decided to purchase a Hyundai HD120 at a familiar truck dealership on Pham Van Dong Street. The purchase process went smoothly until he received the final cost breakdown. The special consumption tax amount caught him by surprise. So, what is the special consumption tax on trucks? How is it calculated? This article will answer all your questions regarding this tax.

What is Special Consumption Tax on Trucks?

The special consumption tax (SCT) is an indirect tax levied on goods and services specified by law. For trucks, this is a one-time tax payable upon purchasing a new vehicle. It’s calculated based on the vehicle’s value and engine displacement.

How to Calculate Special Consumption Tax on Trucks

The formula for calculating SCT on trucks is as follows:

SCT = Taxable Price x Tax Rate

Where:

Taxable Price: is the selling price of the truck, including value-added tax (VAT) but excluding SCT and registration fees.
Tax Rate: is specified for each type of vehicle and engine displacement. For trucks, the tax rate ranges from 0% to 15% depending on the load capacity.

Example: Anh Tuan bought a Hyundai HD120 truck with a listed price of 800 million VND (including VAT). The truck has an engine displacement of 3,907 cm3 and falls within the 5-ton to under 10-ton load capacity range. Applying the 5% SCT rate, we have:

SCT = 800,000,000 x 5% = 40,000,000 VND

Therefore, Anh Tuan has to pay an additional 40 million VND in SCT for his Hyundai HD120 truck.

Special Consumption Tax Rates for Trucks in 2023

Vehicle Type	Engine Displacement	Tax Rate
Passenger cars with fewer than 9 seats	≤ 1,500 cm3	40%
	1,501 – 2,000 cm3	60%
	2,001 – 2,500 cm3	90%
	2,501 – 3,000 cm3	110%
	3,001 – 4,000 cm3	130%
	4,001 – 6,000 cm3	150%
	> 6,000 cm3	200%
Passenger cars with 10 or more seats	All	10%
Trucks (by load capacity)	≤ 2,500 kg	0%
	2,501 – 5,000 kg	2%
	5,001 – 10,000 kg	5%
	10,001 – 15,000 kg	9%
	15,001 – 20,000 kg	12%
	> 20,000 kg	15%

Important Notes on Special Consumption Tax for Trucks

SCT rates are subject to change according to legal regulations.
The taxable price is the actual selling price, including VAT, which may vary depending on the dealer and promotions.
For the exact SCT amount payable, contact the truck dealer or tax authorities directly.

Frequently Asked Questions about Special Consumption Tax on Trucks

1. Do used trucks incur special consumption tax?

No, SCT only applies to new vehicles. Used trucks are exempt from this tax.

2. Do I have to pay special consumption tax when buying a truck on installment?

Yes, whether you buy a truck through installment payments or outright, you still have to pay SCT.

3. Where is the special consumption tax for trucks paid?

You can pay SCT at:

The tax branch in your place of permanent residence or business registration (for individuals and organizations).
Designated commercial banks.

Buy Reliable and Quality Trucks at XE TẢI HÀ NỘI

XE TẢI HÀ NỘI – The leading provider of genuine and reliable trucks in Hanoi and neighboring provinces. We are committed to providing our customers with:

Quality products, diverse models to suit various needs.
Competitive prices and attractive promotions.
Bank loan support up to 70% of the vehicle value.
Fast and professional procedures.

Trucks for sale in Hanoi

Visit XE TẢI HÀ NỘI today for the best service!

Address:

Showroom 1: No. 123 Giai Phong Street, Hai Ba Trung District, Hanoi.
Showroom 2: No. 456 Nguyen Trai Street, Thanh Xuan District, Hanoi.
Showroom 3: No. 789 Quang Trung Street, Ha Dong District, Hanoi.

Hotline: 0987.654.321

Conclusion

We hope this article has provided a clearer understanding of how to calculate the special consumption tax on trucks. If you are looking to buy a truck, contact XE TẢI HÀ NỘI for the best advice and support. We wish you the best in finding your ideal truck!

Dongben Hyundai Truck