The National Assembly adopts the Excise Tax Bill of Bhutan 2025
The National Assembly of Bhutan adopted the Excise Tax Bill of Bhutan 2025 today, with 43 votes in favour and 2 against, out of 45 members present and voting.
The House also re-deliberated on two items in Schedule 1 as proposed by the Member from Nyissho-Saephu constituency. The House had earlier endorsed a 20% excise tax rate on “aerated waters containing added sugar or other sweetening matter or flavoured,” and a 100% tax on electronic cigarettes and similar personal electric vaporising devices. However, upon re-deliberation today, the House endorsed the Committee’s recommendations to apply a 27% tax on sweetened aerated waters and to revise the tax on electronic cigarettes devices to 20%.
The House also adopted the provisions under Schedule 2 (Sanctions for Offences) after a review was presented by the Economic and Finance Committee, as directed by the House in consultation with legal experts.
The Bill will be transmitted to the National Council as per the Rules of Procedure.
