Circular 117/2026/TT-BTC exemption and reduction of charges and fees for digital citizenship

CIRCULAR

Providing for exemption from, and reduction of, a number of charges and fees for the implementation of the Government’s Resolution No. 66.22/2026/NQ-CP dated July 9, 2026 on development of digital citizenship

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

Pursuant to the Government’s Resolution No. 66.22/2026/NQ-CP on development of digital citizenship;

Pursuant to the Government’s Decree No. 29/2025/ND-CP, defining the functions, tasks, powers and organizational structure of the Ministry of Finance, which was amended and supplemented by the Decree No. 166/2025/ND-CP;

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

The Minister of Finance hereby promulgates the Circular providing for exemption from, and reduction of, a number of charges and fees for the implementation of the Government’s Resolution No. 66.22/2026/NQ-CP dated July 9, 2026 on development of digital citizenship.

Article 1. Exemption from, and reduction of, a number of charges and fees for the implementation of the Government’s Resolution No. 66.22/2026/NQ-CP dated July 9, 2026 on development of digital citizenship

From August 15, 2026 through February 28, 2027, Vietnamese citizens who have level-2 electronic identification accounts and satisfy the conditions specified in Clause 1 Article 5 of Resolution No. 66.22/2026/NQ-CP shall be entitled to exemption from, or reduction of, a number of charges and fees in accordance with Resolution No. 66.22/2026/NQ-CP, including:

1. To reduce the registration fee collection rates as follows:

a) To reduce by 10% of the registration fee collection rate for houses and land acquired by transfer upon registration of ownership and use rights as prescribed in Clause 1 Article 8 of Decree No. 10/2022/ND-CP on registration fees.

b) To reduce by 50% of the registration fee collection rate for passenger cars with up to 9 seats for which registration fees are paid for the second time onward upon registration of ownership as prescribed in Clause 4 Article 1 of Decree No. 175/2025/ND-CP amending and supplementing a number of articles of the Government’s Decree No. 10/2022/ND-CP dated January 15, 2022 on registration fees.

c) To reduce by 100% of the registration fee collection rate for motorcycles for which registration fees are paid for the second time onward upon registration of ownership as prescribed in Clause 3 Article 1 of Decree No. 175/2025/ND-CP. The motorcycles specified at this Point shall be determined in accordance with law regulations on road traffic order and safety.

The policy on reduction of registration fee collection rates prescribed at Points a, b and c of this Clause shall be applied only once to each type of property (houses and land; automobiles; motorcycles) for one citizen within one year from the effective date of this Circular and shall only be implemented during the effective period of Resolution No. 66.22/NQ-CP. The maximum amount of registration fee reduction shall not exceed 05 times the base salary applicable at the time of registration fee declaration.

d) The conditions for reduction of the registration fee collection rate specified at No. 1 Appendix III issued together with Resolution No. 66.22/2026/NQ-CP are prescribed as follows:

Citizens shall use level-2 electronic identification accounts, declare and submit registration fee declaration dossiers by electronic means in accordance with law regulations on tax administration, and satisfy the following conditions:

For houses and land: The transferor has successfully integrated the following information and papers into the VNeID application: 05 types of basic information and papers as prescribed in Appendix I issued together with the Resolution No. 66.22/2026/NQ-CP, the personal tax identification number and information on land use rights.

In case a dossier is processed by electronic means, the dossier-receiving agency and the land registration agency shall determine and provide information within the scope of data of the system under their respective management, including the method of dossier submission, and present such information on the Form of information transfer for determination of land-related financial obligations. Based on information provided by competent state agencies and the results of verification of eligibility for policies on the electronic identification and authentication system, the tax agency shall determine registration fee obligations, including determining cases eligible for registration fee reduction in accordance with regulations.

For vehicles (automobiles and motorcycles): The transferor has successfully integrated the following information and papers into the VNeID application: 05 types of basic information and papers as prescribed in Appendix I issued together with the Resolution No. 66.22/2026/NQ-CP, the personal tax identification number and information on vehicle registration.

2. To exempt from the charges for exploitation and use of information in the civil status database specified at No. 4 of the Schedule of charge rates in Article 4 of Circular No. 281/2016/TT-BTC prescribing the collection rates and regime of collection, remittance, management and use of charges for exploitation and use of information in the civil status database, charges for certification of Vietnamese nationality, charges for certification of persons of Vietnamese origin, and nationality fees.

3. To exempt from the residence registration fee specified in the Schedule of residence registration fee rates issued together with Circular No. 75/2022/TT-BTC prescribing the rates, collection, remittance and management of fee for residence registration.

4. To exempt from the fee for renewal or re-issuance of identity cards specified in Clause 1 Article 4 of Circular No. 73/2024/TT-BTC prescribing the rates of, exemption from, collection and remittance of, the fee for renewal or re-issuance of identity cards.

5. To exempt from the charges for provision of judicial record information specified in Clause 1 Article 4 of Circular No. 16/2025/TT-BTC prescribing the rates and regimes for collection, remittance and management of charges for providing information on judicial records.

6. To exempt from the fee for grant of licenses and certificates of eligibility for operation of road vehicles in cases of renewal or re-grant of (national and international) driving licenses specified at No. 2 of the Schedule of charge and fee rates issued together with Circular No. 154/2025/TT-BTC prescribing the rates, collection and remittance of charge for driving tests; fee for grant of licenses or certificates of eligibility for operating all types of vehicles and fee for registration or grant of number plates for special-use vehicles.

7. To exempt from the fees for registration and grant of vehicle number plates in cases of renewal of vehicle registration certificates and motor vehicle number plates, and grant of temporary registration certificate and temporary number plates specified at No. II and No. III of the Schedule of fee rates for registration and grant of vehicle number plates issued together with Circular No. 155/2025/TT-BTC prescribing the rates, collection, remittance, exemption of fees for registration and grant of vehicle number plates.

8. To exempt from the fees for grant of passports, laissez-passers and exit permits specified in Section I of the Schedule of fee and charge rates related to exit from, entry into, transit through and residence in Vietnam issued together with Circular No. 28/2026/TT-BTC providing the rates and the collection and remittance of charges and fees related to exit from, entry into, transit through and residence in Vietnam, which was amended and supplemented by Circular No. 81/2026/TT-BTC (collectively referred to as Section I of the Schedule of fee and charge rates), in the following cases:

a) Grant of ordinary passports in the country as prescribed at No. 1 Section I of the Schedule of fee and charge rates.

b) Grant of Vietnam-Laos border laissez-passers to Vietnamese citizens having permanent residence registration in provinces sharing the border with Laos as prescribed at Point a No. 2 Section I of the Schedule of fee and charge rates.

c) Grant of Vietnam-Cambodia border laissez-passers to cadres, civil servants, public employees and employees as prescribed at Point a No. 2 Section I of the Schedule of fee and charge rates.

d) Grant of border laissez-passers for cadres and civil servants working at state agencies headquartered in Vietnamese commune-level administrative units (of Vietnamese provinces) bordering China as prescribed at Point b No. 2 Section I of the Schedule of fee and charge rates.

dd) Grant of border laissez-passers for Vietnamese citizens permanently residing in commune-level administrative units bordering China as prescribed at Point c No. 2 Section I of the Schedule of fee and charge rates.

e) First-time grant and re-grant of ABTC cards as prescribed at Point c No. 3 Section I of the Schedule of fee and charge rates.

9. To reduce by 50% of the charges for registration of secured transactions and charges for provision of information on secured transactions by movables (other than securities centralizedly registered at the Vietnam Securities Depository and Clearing Corporation and aircraft), seagoing ships, annual crops and makeshift works specified at No. 1 and No. 2 of the Schedule of charge rates in the field of secured transaction registration issued together with Circular No. 61/2023/TT-BTC providing for the rates and collection, remittance, management and use of charges in registration of secured transactions.

10. To reduce by 50% of the charges for appraisal and approval of fire prevention and firefighting designs specified in Article 4 of Circular No. 70/2025/TT-BTC prescribing the rate, regime of collection, remittance, management and use of the charges for appraisal and approval of fire prevention and firefighting designs. The minimum fee rate shall be VND 250,000 per project, and the maximum fee rate shall be VND 75,000,000 per project.

The Circulars referred to in this Article are collectively referred to as the original Circulars. In case the original Circulars referred to in Clauses 1, 9 and 10 of this Article are amended, supplemented or replaced, the charge and fee rates specified in these Clauses shall be calculated by multiplying the respective collection percentage by the fee and charge rates prescribed in the amending, supplementing or replacing documents.

Article 2. Implementation provisions

1. This Circular takes effect on August 15, 2026 until the end of February 28, 2027. From March 1, 2027, the charge and fee rates specified in Article 1 of this Circular shall comply with the original Circulars and their amending, supplementing or replacing documents (if any).

2. In case citizens are concurrently entitled to charge and fee exemption or reduction under this Circular and incentive policies under other legal normative documents, the highest preferential level shall apply.

3. The exemption from civil status fees and charges for appraisal of dossiers for grant of land use right certificates for procedures for registration for re-grant of Certificates of land use rights or registration of changes in information on land in localities shall comply with Resolution No. 66.22/2026/NQ-CP.

4. Other contents related to: Scope of regulation and subjects of application; charge- and fee-collecting organizations; charge and fee payers; cases of charge and fee exemption; declaration and payment of charges and fees; charge and fee rates; management and use of charges; collection documents, and disclosure of the regime of collection of charges and fees that are not specified in this Circular shall comply with the referred original Circulars, their amending, supplementing or replacing documents (if any), and other relevant legal normative documents.

5. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for research and guidance./.