Circular 11/2026/TT-BTC rates, collection and payment of fees in the railway sector

CIRCULAR

Providing the rates, collection and payment of fees in the railway sector

Pursuant to the Law on Charges and Fees No. 97/2015/QH13;

Pursuant to the Law on the State Budget No. 89/2025/QH15;

Pursuant to the Railway Law No. 95/2025/QH15;

Pursuant to the Law on Tax Administration No. 38/2019/QH14;

Pursuant to the Government’s Decree No. 362/2025/ND-CP dated December 31, 2025, detailing a number of articles of, and measures for the implementation of, the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 16/2026/ND-CP dated January 14, 2026, detailing a number of articles of the Railway Law;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, as amended and supplemented under Decree No. 91/2022/ND-CP;

Pursuant to the Government’s Decree No. 347/2025/ND-CP dated December 29, 2025, providing for administrative procedures within the scope of the State Treasury;

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, as amended and supplemented under Decree No. 70/2025/ND-CP;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance, as amended and supplemented under Decree No. 166/2025/ND-CP;

At the proposal of the Director General of the Department for Management and Supervision of Tax, Fees and Charges Policies;

The Minister of Finance hereby promulgates the Circular providing the rates, collection and payment of fees in the railway sector.

Article 1. Scope of regulation and subjects of application

1. This Circular provides for the rates, collection and payment of fees in the railway sector, including: fees for the use of the State-invested national railway infrastructure and train driver examination fees.

2. This Circular applies to fee payers, fee-collecting organizations, and other organizations and individuals involved in the collection and payment of fees in the railway sector.

Article 2. Fee payers and fee-collecting organizations

1. Railway transport enterprises that use the State-invested national railway infrastructure for railway transport business purposes shall pay fees for the use of the State-invested national railway infrastructure in accordance with this Circular.

2. Individuals submitting applications for examination for the issuance of a train driver’s license shall pay the train driver examination fee in accordance with this Circular.

3. The state authority responsible for train driver examinations as prescribed by the Railway Law shall act as the organization collecting the train driver examination fee under this Circular.

Article 3. Fee rates

1. The fee rates for the use of the State-invested national railway infrastructure are prescribed as follows:

a) From the effective date of this Circular until the end of December 31, 2027, the fee rate for the use of the State-invested national railway infrastructure shall be 2% of the railway transport business revenue.

b) From January 1, 2028 onwards, the fee rate for the use of the State-invested national railway infrastructure shall be 8% of the railway transport business revenue.

2. The train driver examination fee shall be VND 950,000 per person per examination.

Article 4. Subjects entitled to fee exemption

1. Exemption from fees for the use of the State-invested national railway infrastructure shall apply to railway transport enterprises using the State-invested national railway infrastructure for the following purposes:

a) Inspection, repair and maintenance of railway infrastructure.

b) Storm and flood prevention and control, and railway rescue and salvage operations.

c) National defense and security purposes.

d) Special transport missions and transport serving social welfare purposes in accordance with the Railway Law.

2. Exemption from the train driver examination fee shall apply to the following subjects:

a) Persons from poor households in accordance with the law on poverty standards.

b) Persons with meritorious services to the revolution in accordance with the law on preferential treatment for persons with meritorious services to the revolution.

c) Ethnic minorities residing in communes with especially difficult socio-economic conditions in accordance with the law.

Article 5. Declaration and payment of fees

1. For fees for the use of the State-invested national railway infrastructure

Railway transport enterprises shall declare and pay fees for the use of the State-invested national railway infrastructure on a monthly basis into the state budget (central budget) in accordance with the relevant chapter and sub-item of the current State Budget Index, and shall make annual finalization in accordance with the law on tax administration.

2. For train driver examination fees

a) Fee payers shall pay fees into the state budget in the forms prescribed in the Government’s Decree No. 362/2025/ND-CP dated December 31, 2025, detailing a number of articles of, and measures for the implementation of, the Law on Charges and Fees.

b) The fee-collecting organization shall remit 100% of the collected fee amounts into the state budget in accordance with the relevant chapter and sub-item of the current State Budget Index, including any interest accrued (if any) on the account balance related to the fee collection process. Funds for fee collection shall be allocated by the state budget in the estimate of the fee-collecting organization in accordance with the state budget expenditure regimes and norms prescribed by law. The fee-collecting organization shall declare, pay and finalize fees in accordance with the law on tax administration.

Article 6. Effect

1. This Circular takes effect from March 27, 2026.

2. This Circular replaces Circular No. 295/2016/TT-BTC dated November 15, 2016, of the Minister of Finance, providing for the rates, collection and payment of fees for the use of railway infrastructure.

3. To annual serial number 15 in the Charges and Fees Tariff prescribed in Clause 1 Article 1 of Circular No. 64/2025/TT-BTC dated June 30, 2025, of the Minister of Finance, providing for the rates and exemption of certain fees and charges in order to support enterprises and citizens.

4. Other contents related to fee collection, payment, collection receipts and public disclosure of the fee collection regime not provided for in this Circular shall comply with the following legal documents: the Law on Charges and Fees No. 97/2015/QH13; Decree No. 362/2025/ND-CP; the Law on Tax Administration No. 38/2019/QH14; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, as amended and supplemented under Decree No. 91/2022/ND-CP; the Government’s Decree No. 347/2025/ND-CP dated December 29, 2025, providing for administrative procedures within the scope of the State Treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, as amended and supplemented under Decree No. 70/2025/ND-CP and the Minister of Finance’s Circular No. 32/2025/TT-BTC dated May 31, 2025, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of Decree No. 123/2020/ND-CP.

5. In case the legal documents referred to in this Circular are amended, supplemented or replaced, the amended, supplemented or replacing documents shall apply.

6. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for further study and guidance./.