VietnameseCircular 149/2026/TT-BTC amend and supplement articles on charges and fees
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| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 149/2026/TT-BTC | Signer: | Cao Anh Tuan |
| Type: | Circular | Expiry date: | Updating |
| Issuing date: | 08/10/2026 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Tax - Fee - Charge |
The Effect status of this document is known.This feature is available to Advanced account holders. Please log in to a subscriber account to view Effect status. Don’t have an account? Register here
THE MINISTRY OF FINANCE ___________ No. 149/2026/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ____________________ Hanoi, October 08, 2026 |
CIRCULAR
Amending and supplementing a number of articles of the Minister of Finance’s Circulars on charges and fees
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 Law on Tax Administration No. 108/2025/QH15;
Pursuant to the Government's Decree No. 362/2025/ND-CP detailing a number of articles and measures for the implementation of the Law on Charges and Fees;
Pursuant to the Government's Decree No. 347/2025/ND-CP regulating administrative procedures in the field of State Treasury;
Pursuant to the Government's Decree No. 376/2026/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Director of the Department of Tax, Fees and Charges Policies;
The Minister of Finance promulgates the Circular amending and supplementing a number of articles of the Minister of Finance’s Circulars on charges and fees.
Article 1. Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 34/2017/TT-BTC dated April 21, 2017 regulating the collection rates, regime of collection, remittance, management and use of charges for appraisal for issuance of survey and mapping licenses
1. To amend and supplement Article 2 as follows:
“Article 2. Charge payers and charge-collecting organizations
1. Organizations applying for survey and mapping licenses in accordance with the law on survey and mapping shall pay appraisal charges as prescribed in this Circular.
2. Charge-collecting organizations are agencies and organizations competent to appraise for the issuance of survey and mapping licenses in accordance with the law on survey and mapping.”
2. To replace the phrase "Department of Natural Resources and Environment" with the phrase "Department of Agriculture and Environment" in Clause 2, Article 3.
3. To amend and supplement Article 4 as follows:
“Article 4. Charge declaration, payment and finalization
1. Charge payers shall pay charges into the state budget in the form specified in Clause 1, Article 3 of Decree No. 362/2025/ND-CP detailing a number of articles and measures for the implementation of the Law on Charges and Fees.
2. Charge-collecting organizations shall remit 100% of the collected charge amounts into the state budget according to chapters and sub-sections of the current state budget index, including interest arising (if any) on the balances of relevant accounts in the process of charge collection. Expenses for the provision of services and charge collection shall be allocated by the state budget in the estimates of the charge-collecting organizations according to the state budget expenditure regimes and norms as prescribed by law. Charge-collecting organizations shall declare, pay and finalize charges as prescribed in Clause 3, Article 3 of Decree No. 362/2025/ND-CP.”
4. To annul Article 5.
Article 2. Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 10/2024/TT-BTC dated February 05, 2024 prescribing the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mining licenses
1. To amend and supplement Point 2, Point 3 and Point 4, Section II of the charge and fee tariff for appraisal and evaluation of mineral deposits, and grant of mining licenses issued together with Circular No. 10/2024/TT-BTC as follows:
“2. For mining activities:
No. | Contents | Rate |
1 | License for exploitation of streambed sand and gravel |
|
a | Of an output of under 5,000 m3/year | 1 million |
b | Of an output of between 5,000 m3 and 10,000 m3/year | 10 million |
c | Of an output of over 10,000 m3/year | 15 million |
2 | License for mining minerals for use as ordinary construction materials without using industrial explosive materials except for the types specified at Serial number 1 of this Tariff. |
|
a | License for mining minerals for use as ordinary construction materials on an area of under 10 ha and of an output of under 100,000 m3/year; | 15 million |
b | License for mining minerals for use as ordinary construction materials on an area of 10 ha or more and of an output of under 100,000 m3/year, or for mining minerals for use as ordinary construction materials on an area of under 10 ha and of an output of 100,000 m3/year or more; license for mining peat | 20 million |
c | Licenses for mining minerals for use as ordinary construction materials on an area of 10 ha or more and of an output of 100,000 m3/year or more | 30 million |
3 | License for mining minerals for use as cement materials or ordinary construction materials using industrial explosive materials; paving stones; natural mineral water; natural hot water | 40 million |
4 | License for open-cast mining of minerals, except minerals listed in Serial numbers 1, 2, 3, and 6 of this Tariff |
|
a | Without using industrial explosive materials | 40 million |
b | Using industrial explosive materials | 50 million |
5 | License for pit-mining of minerals, except minerals mentioned in Serial numbers 2, 3 and 6 of this Tariff | 60 million |
6 | Licenses for mining of special strategic minerals and hazardous minerals | 100 million |
3. For the license for salvage mining: The fee is 5,000,000 VND/01 license.
4. For cases of renewal, re-grant or adjustment of mineral exploration licenses; renewal, re-grant, adjustment or replacement of mineral mining licenses; renewal and adjustment of mineral salvage mining licenses; grant of licenses upon transfer of mineral exploration rights, mineral mining rights or mineral salvage mining rights: The collection rate is equal to 50% of the collection rates specified at Points 1, 2 and 3 of this Section.”
2. To amend and supplement Article 5 as follows:
“Article 5. Declaration and payment of charges and fees and finalization of charges
1. Charge and fee payers shall pay charge and fee amounts into the state budget in the form specified in Clause 1, Article 3 of Decree No. 362/2025/ND-CP detailing a number of articles and measures for the implementation of the Law on Charges and Fees.
2. Charge and fee collecting organizations shall remit 100% of the collected charge and fee amounts into the state budget according to chapters and sub-sections of the current state budget index, including interest arising (if any) on the balances of related accounts in the process of charge and fee collection. Fundings for the provision of services, charge and fee collection shall be allocated by the state budget in the estimates of charge and fee collecting organizations according to the state budget expenditure regimes and norms as prescribed by law. Charge and fee collecting organizations shall declare and pay charges and fees and finalize charges as prescribed in Clause 3, Article 3 of Decree No. 362/2025/ND-CP.”
3. To annul Article 6.
Article 3. Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 10/2025/TT-BTC dated March 19, 2025 prescribing the rates, collection, remittance, management and use of the charges for maintenance of use of Internet resources and fees for allocation or grant of Internet resources
1. To amend and supplement Clause 1, Article 5 as follows:
“1. Charge and fee payers shall pay charge and fee amounts into the state budget in the form specified in Clause 1, Article 3 of the Government's Decree No. 362/2025/ND-CP detailing a number of articles and measures for the implementation of the Law on Charges and Fees.”
2. To amend and supplement Point d, Clause 2, Article 5 as follows:
“d) From January 01, 2027 to the end of December 31, 2030: A Vietnamese citizen aged from full 18 to full 23 years who registers to use domain names under "id.vn"; or an enterprise (holding an enterprise registration certificate in Vietnam) or household business, cooperative, cooperative union or cooperative group (holding a household business, cooperative, cooperative union or cooperative group registration certificate in Vietnam) that does not own a ".vn" national domain name and registers to use a domain name under "biz.vn" shall have one national domain name “.vn” exempted from fees for registering the use of national domain name “.vn” and charges for maintaining the use of national domain name “.vn” for a period of 3 years from the grant of the domain name.
The start date of charge calculation is the first day of the 4th year from the date the domain name is granted. This regulation only applies to one newly registered domain name.”
3. To amend and supplement Clause 5, Article 5 as follows:
“5. Charge and fee collecting organizations shall declare and pay charges and fees and finalize charges in accordance with Clause 3, Article 3 of Decree No. 362/2025/ND-CP”.
4. To amend and supplement Clause 3, Article 6 as follows:
“3. The charge amount retained by the charge-collecting organization as prescribed in Clause 2 of this Article shall be managed and used to cover expenses for the registration grant and the management, maintenance and development of the operation of national domain names ".vn", Vietnamese IP addresses and Autonomous System Numbers (ASNs), the maintenance of technical systems, and the fee collection, in accordance with Clause 2, Article 4 of Decree No. 362/2025/ND-CP”.
5. To amend and supplement Section I of the Tariff of charges and fees promulgated together with Circular No. 10/2025/TT-BTC as follows:
I. FEES FOR USE REGISTRATION OF THE NATIONAL DOMAIN NAME “.VN” AND CHARGES FOR USE MAINTENANCE OF THE NATIONAL DOMAIN NAME “.VN”
No. | Type of charge/fee | Unit | Rate |
A | Fee for use registration of the national domain name “.vn” | ||
1 | Second-level domain name with 1 digit | Time | 100,000 |
2 | Second-level domain name with 2 digits | Time | 100,000 |
3 | Other second-level domain names | Time | 100,000 |
4 | Third-level domain name below the generic second-level domain name |
|
|
4.1 | com.vn, net.vn, biz.vn, ai.vn, on.vn | Time | 100,000 |
4.2 | edu.vn, gov.vn, org.vn, ac.vn, health.vn, int.vn, ad.vn and domain names by administrative boundaries | Time | 50,000 |
4.3 | info.vn, pro.vn, id.vn, io.vn, name.vn, ap.vn | Time | 10,000 |
5 | Vietnamese domain name | Time | 10,000 |
B | Charge for use maintenance of the national domain name “.vn” | ||
1 | Second-level domain name with 1 digit | Year | 40,000,000 |
2 | Second-level domain name with 2 digits | Year | 10,000,000 |
3 | Other second-level domain names | Year | 350,000 |
4 | Third-level domain name below the generic second-level domain name |
|
|
4.1 | com.vn, net.vn, biz.vn, ai.vn, on.vn | Year | 250,000 |
4.2 | edu.vn, gov.vn, org.vn, ac.vn, health.vn, int.vn, ad.vn and domain names by administrative boundaries | Year | 100,000 |
4.3 | info.vn, pro.vn, id.vn | Year | 50,000 |
4.4 | io.vn, name.vn, ap.vn | Year | 20,000 |
5 | Vietnamese domain name | Year | 20,000 |
Article 4. Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 33/2025/TT-BTC dated June 05, 2025 prescribing the rates, collection, remittance, management and use of charges for exploiting and using the water source by central agencies
1. To annul Point b, Clause 1, Article 1.
2. To amend and supplement Article 2 as follows:
“Article 2. Charge payers and charge-collecting organizations
1. Charge payers include agencies, organizations, individuals (including households and groups of individuals) that request a grant, renewal or adjustment of a groundwater exploration license, a water resources exploitation license.
2. The state agency competent to appraise the project, reports in the application for grant, renewal, adjustment of the contents of a groundwater exploration license, a water resources exploitation license in accordance with the law on water resources shall be the charge-collecting organization as prescribed in this Circular.”
3. To amend and supplement the Tariff of charge for exploiting and using the water source by central agencies, promulgated together with Circular No. 33/2025/TT-BTC as follows:
No. | Particular | Rate (VND/dossier) |
1 | Appraisal of groundwater exploration project |
|
a | Exploration project with water flow from 5,000 m3/day-night to less than 10,000 m3/day-night | 14,700,000 |
b | Exploration project with water flow from 10,000 m3/day-night to less than 20,000 m3/day-night | 20,500,000 |
c | Exploration project with water flow from 20,000 m3/day-night to 30,000 m3/day-night | 26,600,000 |
d | Exploration project with water flow over 30,000 m3/day-night | 33,200,000 |
2 | Appraisal of reports on exploration and assessment of groundwater reserves |
|
a | Report on exploration with water flow from 5,000 m3/day-night to less than 10,000 m3/day-night | 15,600,000 |
b | Report on exploration with water flow from 10,000 m3/day-night to less than 20,000 m3/day-night | 21,200,000 |
c | Report on exploration with water flow from 20,000 m3/day-night to 30,000 m3/day-night | 23,500,000 |
d | Report on exploration with water flow over 30,000 m3/day-night | 28,100,000 |
3 | Appraisal of reports on current status of groundwater exploitation |
|
a | Report on current status of groundwater exploitation with water flow from 5,000 m3/day-night to less than 10,000 m3/day-night | 14,900,000 |
b | Report on current status of groundwater exploitation with water flow from 10,000 m3/day-night to less than 20,000 m3/day-night | 20,800,000 |
c | Report on current status of groundwater exploitation with water flow from 20,000 m3/day-night to 30,000 m3/day-night | 27,100,000 |
d | Report on current status of groundwater exploitation with water flow over 30,000 m3/day-night | 34,200,000 |
4 | Appraisal of surface water exploitation and use project |
|
a | Project for exploiting surface water for: Reservoirs, irrigation dams with total capacity from 20 million m3 to less than 100 million m3; Other purposes with flow from 50.000 m3/day-night to less than 100.000 m3/day-night | 25,200,000 |
b | Works to block rivers, streams, canals, ditches, and streams for the purpose of preventing salinity, creating sources, preventing flooding, and creating landscapes (except reservoirs, dams for irrigation and hydropower) with a total length of the works to block rivers, streams, canals, ditches, and streams from 200 m or more. For culverts to block rivers, streams, canals, ditches, and streams for the purpose of preventing salinity, creating water resources, preventing flooding, and creating landscapes with a total water clearance width of 200 m or more, | 25,200,000 |
c | Project for exploiting surface water for: Reservoirs, irrigation dams exploiting surface water for agricultural production, aquaculture with exploitation scale from 5 m3/second to less than 10 m3/second and total capacity from 5 million m3 to less than 20 million m3; Surface water exploitation works other than reservoirs, irrigation dams to supply agricultural production, aquaculture with exploitation scale of 10 m³/second or more and a total capacity of under 5 million m³; Surface water exploitation works other than reservoirs, irrigation dams, or clusters of sluices and pumping stations exploiting surface water within irrigation systems (where the exploitation demand and scale of each sluice or pumping station cannot be specifically determined), to supply agricultural production, aquaculture with exploitation scale or total exploitation scale from 10 m3/second to less than 50 m3/second; Reservoirs, irrigation dams with total capacity from 100 million m3 to less than 500 million m3; Other purposes with flow from 100,000 m3/day-night to 200,000 m3/day-night | 35,400,000 |
d | Project for exploiting surface water for: Reservoirs, irrigation dams exploiting surface water for agricultural production, aquaculture with an exploitation scale of 10 m3/second or more and a total capacity from 5 million m3 to less than 20 million m3; Surface water exploitation works other than reservoirs, irrigation dams, or clusters of sluices and pumping stations exploiting surface water within irrigation systems (where the exploitation demand and scale of each sluice or pumping station cannot be specifically determined), to supply agricultural production, aquaculture with an exploitation scale or total exploitation scale of 50 m3/second or more; Reservoirs, irrigation dams with a total capacity of 500 million m3 or more; Power generation with a capacity of 30,000 kW or more; Other purposes with a flow rate of over 200,000 m3/day-night | 45,600,000 |
5 | Appraisal of seawater exploitation and use project |
|
a | Seawater exploitation project with water flow from 1,000,000 m3/day-night to 2,000,000 m3/day-night | 45,600,000 |
b | Seawater exploitation project with water flow over 2,000,000 m3/day-night | 57,700,000 |
6 | Appraisal of projects and reports in case of a request for renewal or adjustment of licenses for exploitation of groundwater, surface water, seawater | Equal to 50% of the rates specified in Nos. 3, 4, and 5 of this Tariff |
7 | Appraisal of projects and reports in case of request for renewal or adjustment of groundwater exploration licenses | Equal to 30% of the rates specified in No. 1 of this Tariff |
Notes:
At Nos. 4 and 5 of the above Tariff: The appraisal charges of projects on exploitation of surface water and seawater shall apply to both cases of water exploitation works that have not yet commenced operation and those already in operation.
4. To amend and supplement Article 4 as follows:
“Article 4. Charge declaration, payment and finalization
1. Charge payers shall pay charges into the state budget in the forms specified in Clause 1, Article 3 of Decree No. 362/2025/ND-CP detailing a number of articles and measures for the implementation of the Law on Charges and Fees.
2. Charge-collecting organizations shall remit 100% of the collected charge amounts into the state budget according to chapters and sub-sections of the current state budget index, including interest arising (if any) on the balances of relevant accounts in the process of charge collection. Expenses for the provision of services and charge collection shall be allocated by the state budget in the estimates of the charge-collecting organizations according to the state budget expenditure regimes and norms as prescribed by law. Charge-collecting organizations shall declare, pay and finalize charges as prescribed in Clause 3, Article 3 of Decree No. 362/2025/ND-CP.”
5. To annul Article 5.
Article 5. Effect
1. This Circular takes effect from November 23, 2026.
2. To annul Circular No. 33/2019/TT-BTC amending and supplementing a number of articles of the Minister of Finance’s Circular No. 34/2017/TT-BTC dated April 21, 2017 regulating the rates, collection, remittance, management and use of charges for appraisal of issuance of survey and mapping licenses and Minister of Finance’s Circular No. 196/2016/TT-BTC dated November 08, 2016 regulating the rates, collection, remittance, management and use of the charge for exploitation and use of survey and mapping information and data.
3. In case the legal documents cited in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall apply.
4. In the course of implementation, in case of any problems, organizations and individuals are requested to promptly report them to the Ministry of Finance for additional study and guidance./.
| FOR THE MINISTER DEPUTY MINISTER
Cao Anh Tuan |
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