Zero VAT rate on basic items from January 2026 to December 2026

The Tax Department informs that, based on the Decree of the Council of Ministers dated 21/11/2025 (P.D.P.337/2025), a zero rate of Value Added Tax (VAT) will be applied on the supply of certain basic items from January 1, 2026 to December 31, 2026.

The items covered include:

• Baby milk (liquid and powder)
• Baby diapers and adult diapers
• Feminine hygiene products (tampons, sanitary napkins, incontinence pads)

Vegetables, including:

• Potatoes (CN code ex 0701)
• Tomatoes (CN heading code 0702)
• Onions, shallots, garlic, leeks (CN heading code 0703)
• Rapeseed, cauliflower, broccoli, curly rapeseed, kohlrabi (CN heading code ex 0704)
• Lettuce and radishes (CN heading code 0705)
• Carrots, turnips, lettuce, shallots, celery, radishes, similar roots (CN heading code 0706)
• Cucumbers and gherkins (CN heading code 0707)
• Pod-shaped vegetables such as peas and beans (CN heading code 0708)
• Aubergines, celery, mushrooms, peppers, spinach, artichokes, olives, pumpkins, zucchini, salads, capers, fennel (CN code ex 0709)

Fruits, including:

• Bananas (CN code ex 0803)
• Figs, avocados (CN code ex 0804)
• Citrus fruits such as oranges, mandarins, clementines, grapefruits, lemons (CN code 0805)
• Grapes (CN code ex 0806)
• Melons and watermelons (CN code ex 0807)
• Apples and pears (CN code ex 0808)
• Apricots, peaches, cherries, nectarines, plums (CN code ex 0809)
• Strawberries and kiwis (CN code ex 0810)

For more details, visit the official announcement on the Tax Department website.