Vietnam Golf Association Chairman Le Kien Thanh has questioned the logic of taxing golf like alcohol and tobacco under the country’s Special Consumption Tax (SCT), arguing golf is a recognised sport, not a luxury, VietnamNet has reported.
Thanh also notes that:
- Vietnam applies a 20 percent SCT on golf business services — one of the highest in the region — making golf 2–5 times more expensive than in Thailand, Malaysia, or Singapore, despite lower incomes.
- Golf is increasingly popular across all demographics, including tourists and youth, and contributes significantly to high-end tourism and foreign currency inflows.
- Golf tourists spend an estimated US$3,000–5,000 per trip, or 6–8 times more than regular visitors, positioning golf as a key lever in Vietnam’s upscale tourism strategy.
- Several provinces, including Quang Nam, and industry stakeholders have called for SCT reductions to 5–7 percent or complete abolition to make Vietnam more regionally competitive.
Essentially, Thanh is saying that Vietnam’s current tax policy may be hindering the growth of a high-spending tourism segment and that treating golf as a taxable luxury, rather than a sport and economic driver, risks undermining both domestic development and international competitiveness.
See also: Vietnam Golf Industry: Growth, Key Players & Destinations