Circular 155/2025/TT-BTC prescribing the rates, collection, remittance, exemption of fees for registration and grant of vehicle number plates

CIRCULAR

Prescribing the rates, collection, remittance, exemption of fees for registration and grant of vehicle number plates

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

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

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

Pursuant to the Law on Road Traffic Order and Safety No. 36/2024/QH15;

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

Pursuant to the Government’s Decree No. 156/2024/ND-CP dated December 10, 2024, prescribing the auction of vehicle number plates;

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, which was amended and supplemented under Decree No. 91/2022/ND-CP;

Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, on administrative procedures in the field of State Treasury;

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, which was 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, which was amended and supplemented under Decree No. 166/2025/ND-CP;

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

The Minister of Finance hereby promulgates the Circular prescribing the rates, collection, remittance, exemption of fees for registration and grant of vehicle number plates.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, collection, remittance, and exemption of fees for registration and grant of vehicle number plates (fees for grant of vehicle registration certificates and motor vehicle number plates).

2. This Circular applies to fee payers, fee collectors, and other organizations and individuals involved in the collection, remittance, exemption of fees for grant of vehicle registration certificates and motor vehicle number plates.

3. This Circular does not apply to the grant of vehicle registration certificates and number plates for special-use vehicles participating in road traffic, and for military motor vehicles for national defense.

Article 2. Fee payers

Organizations and individuals being granted vehicle registration certificates and motor vehicle number plates by a competent state authority must pay fees as prescribed in this Circular.

Article 3. Fee collectors

State authorities competent to grant vehicle registration certificates and motor vehicle number plates under the law shall be fee collectors specified in this Circular.

Article 4. Interpretation of terms

In this Circular, the terms below shall be construed as follows:

1. Vehicles (road vehicles) means motor vehicles under the law on road traffic order and safety, including:

a) Automobiles, trailers, semi-trailers, four-wheeled passenger vehicles fitted with engine, four-wheeled cargo vehicles fitted with engine and the like (hereinafter referred to as automobiles).

b) Two-wheeled motorbikes, three-wheeled motor vehicles, mopeds (including electric mopeds), and the like (hereinafter referred to as motorcycles).

2. The regions specified in this Circular are determined according to administrative boundaries as follows:

a) Region I includes Hanoi, Ho Chi Minh City, including all communes and wards directly under these cities, regardless of inner-city or suburban areas, excluding provincial-level special administrative zones.

b) Region II includes Provincial-level special administrative zones in Region I and provinces and centrally-run cities other than those included in Region I as provided at Point a of this Clause.

3. Grant of vehicle registration certificates and motor vehicle number plates means the grant of vehicle registration certificates and number plates for vehicles registered for the first time in Vietnam (including those used or registered abroad or confiscated, and others under ownership by the entire people) under the Ministry of Public Security’s regulations.

4. Renewal of vehicle registration certificates and motor vehicle number plates includes:

a) Grant of vehicle registration certificates and motor vehicle number plates applicable to cases involving registration of vehicle transfer and vehicle movement under the Ministry of Public Security’s regulations.

b) Renewal or re-grant of vehicle registration certificates and motor vehicle number plates under the law on road traffic order and safety.

c) Grant of vehicle registration certificates and motor vehicle number plates for vehicles already registered in Vietnam other than those specified at Point a and Point b of this Clause in accordance with the Ministry of Public Security’s regulations.

Article 5. Fee rates

1. The rates of fees for grant of vehicle registration certificates and motor vehicle number plates are prescribed in the fee tariff issued together with this Circular.

2. Organizations and individuals shall pay the fee for grant of vehicle registration certificates and motor vehicle number plates at the rates prescribed for the regions of their headquarters or places of residence.

Organizations and individuals winning vehicle number plate auctions shall pay the registration certificate and vehicle number plate fees at the rate applicable to the area where they choose to obtain the number plate for the auctioned vehicle as prescribed by law.

3. For police automobiles and motorcycles used for security purposes registered in Region I or registered at the Traffic Police Department or the Ministry of Public Security, the fee rates of Region I shall apply.

4. The value of motorcycles used as the basis for applying the fee for grant of vehicle registration certificates and motor vehicle number plates shall be registration fee calculation price upon vehicle registration.

Article 6. Exemption of fees

The following cases are exempt from fees:

1. Diplomatic missions, consulates and representative offices of international organizations within the United Nations system.

2. Members of the consular staff, honorary consuls, administrative and technical staff of foreign diplomatic missions and consulates, members of international organizations within the United Nations system, and their family members who are not Vietnamese citizens or do not permanently reside in Vietnam and are given a diplomatic, consul or official identity card by the Ministry of Foreign Affairs of Vietnam or local external affair agencies authorized by the Ministry of Foreign Affairs.

In such instances, when registering for the grant of vehicle registration certificates and motor vehicle number plates, the registrants shall present their diplomatic, consul or official identity cards in accordance with the regulations of the Ministry of Foreign Affairs.

3. Other foreign organizations and individuals (representative offices of intergovernmental organizations outside the United Nations system, representative offices of non-government organizations, associations of international organizations, members of other bodies and organizations) other than those defined in Clauses 1 and 2 of this Article that are exempted from or are not subject to the fees for grant of vehicle registration certificates and motor vehicle number plates according to international commitments and treaties to which the Socialist Republic of Vietnam is a contracting party or international agreements between Vietnamese signatories and foreign signatories. In such instances, the organizations or individuals must provide the registration agency with a copy of such international commitments, treaties, or international agreements.

4. Three-wheeled motor vehicles for persons with disabilities.

Article 7. Declaration, collection and remittance of fees

1. Fee payers shall pay the fees to fee collectors in accordance with the Government’s Decree No. 362/2025/ND-CP dated December 31, 2025, detailing a number of articles and prescribing measures for organizing and guiding the implementation of the Law on Fees and Charges.

2. Fee collectors must remit 100% of the collected fee amounts to the state budget (central budget) according to chapters and sub-sections of the current State Budget Index, including any arising interest (if any) on the balances of related accounts during the fee collection process. Expenses for fee collection for the grant of vehicle registration certificates and motor vehicle number plates shall be allocated in the charge collectors’ estimates by the state budget according to the state budget expenditure norms and regime as prescribed by law. Fee collectors shall declare, collect, and remit fees in accordance with the law on tax administration.

Article 8. Implementation provisions

1. This Circular takes effect on January 1, 2026.

2. The Minister of Finance’s Circular No. 60/2023/TT-BTC dated September 07, 2023, prescribing the rates, collection, remittance, exemption, management of the fee for registration or grant of number plates of road motor vehicles, ceases to be effective on the effective date of this Circular.

3. To repeal Clause 5, Article 1 of the Minister of Finance’s No. 71/2025/TT-BTC dated July 01, 2025, amending and supplementing a number of articles of Minister of Finance’s Circulars on charges and fees.

4. Other contents relating to the collection, remittance, collection receipts and publication of fee collection regime that are not mentioned in this Circular shall comply with the following documents: Law on Fees and Charges No. 97/2015/QH13; the Government’s Decree No. 362/2025/ND-CP dated December 31, 2025, detailing a number of articles and prescribing measures for organizing and guiding the implementation of the Law on Fees and Charges; 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, which was amended and supplemented under Decree No. 91/2022/ND-CP; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, on administrative procedures in the field of State Treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, which was 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, and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, which was amended and supplemented under Decree No. 70/2025/ND-CP.

5. In case the legal documents mentioned in this Circular are amended, supplemented or replaced, the new ones shall apply.

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

Appendix

FEE TARIFF FOR REGISTRATION AND GRANT OF VEHICLE NUMBER PLATES

(To the Minister of Finance’s Circular No. 155/2025/TT-BTC dated December 31, 2025)

^_________