ASEAN excise tax

Untitled Document Data collection of excise taxes in ASEAN member countries.

Excise tax detail devided by ASEAN countries


Comparison of Excise Tax in ASEAN Countries

 

Alcohol taxes

Comparison of Tax Bases for Alcohol Beverages (Per Value or Per Unit)

Litre Litre of alcohol Proof litre Ex-factory
(or CIF)		 Net Retail Price
Brunei Malaysia (spirits) Philippines Cambodia Philippines (spirits)
Indonesia Singapore Malaysia
(definition only)		 Laos PDR -
Malaysia
(beer & wine)		 Thailand - Myanmar -
Philippines
(beer & wine)		 - - Thailand -
Sources : http://www.iticnet.org




Comparison of Tax Rates for Non-Alcohol Beverages

Country Soda water Cabonates Other
Cambodia 10% 10% 10%
Laos PDR 5% 5% 10%
Myanmar 5% 5% 5%
Thailand 25% 20% 20%
Sources : http://www.iticnet.org