Circular 163/2026/TT-BTC rates, exemption, collection and remittance of charges and fees in the field of foreign affairs by overseas Vietnamese representative missions

CIRCULAR

Prescribing the rates, exemption, collection and remittance of charges and fees in the field of foreign affairs by overseas Vietnamese representative missions

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

Pursuant to the Law on Vietnamese Nationality No. 24/2008/QH12, amended and supplemented under Law No. 56/2014/QH13 and Law No. 79/2025/QH15;

Pursuant to the Law on Judicial Records No. 28/2009/QH12, amended and supplemented under Law No. 107/2025/QH15;

Pursuant to Law on Overseas Representative Missions of the Socialist Republic of Vietnam No. 33/2009/QH12, amended and supplemented under Law No. 19/2017/QH14 and Law No. 08/2026/QH16;

Pursuant to the Law on Adoption No. 52/2010/QH12;

Pursuant to the Law on Foreigners’ Entry into, Exit from, Transit through, and Residence in Vietnam No. 47/2014/QH13, amended and supplemented under Law No. 51/2019/QH14, Law No. 23/2023/QH15, Law No. 103/2025/QH15, and Law No. 118/2025/QH15;

Pursuant to the Law on Civil Status No. 60/2014/QH13 and the Law on Civil Status No. 03/2026/QH16;

Pursuant to the Law on Exit and Entry of Vietnamese Citizens No. 49/2019/QH14, amended and supplemented under Law No. 23/2023/QH15, Law No. 118/2025/QH15 and Law No. 08/2026/QH16;

Pursuant to the Law on Notarization No. 46/2024/QH15, amended and supplemented under Law No. 106/2025/QH15;

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 National Assembly’s Resolution No. 250/2025/QH15 on a number of specialized mechanisms and policies for improvement of international integration effectiveness;

Pursuant to the Government’s Decree No. 111/2011/ND-CP on consular certification and legalization, amended and supplemented under Decree No. 196/2025/ND-CP;

Pursuant to the Government’s Decree No. 82/2015/ND-CP prescribing visa exemption for overseas Vietnamese and foreigners who are spouses or children of overseas Vietnamese or Vietnamese citizens;

Pursuant to the Government’s Decree No. 191/2025/ND-CP detailing a number of articles, and providing measures to organize and guide the implementation, of the Law on Vietnamese Nationality;

Pursuant to the Government’s Decree No. 362/2025/ND-CP 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. 129/2026/ND-CP on management and use of state budget funds for a number of external activities;

Pursuant to the Government's Decree No. 227/2026/ND-CP detailing a number of articles on promoting participation in international organizations, forums and cooperation networks; international integration of localities; lump-sum funding for research serving international integration; and a number of special mechanisms and policies under the National Assembly's Resolution No. 250/2025/QH15 dated December 10, 2025;

Pursuant to the Government’s Decree No. 252/2026/ND-CP detailing a number of articles of, and providing measures for the implementation of, the Law on Tax Administration;

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 proposal of the Director of the Department of Tax, Fees and Charges Policies;

The Minister of Finance hereby promulgates the Circular prescribing the rates, exemption, collection and remittance of charges and fees in the field of foreign affairs by overseas Vietnamese representative missions.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, exemption, collection and remittance of charges and fees in the field of foreign affairs and other fields (for the purpose of this Circular, below collectively referred to as foreign affairs-related charges and fees) by overseas Vietnamese representative missions.

2. This Circular applies to payers of, organizations collecting, and other organizations and individuals involved in the collection and remittance of, foreign affairs-related charges and fees applied in overseas Vietnamese representative missions.

Article 2. Charge and fee payers

Vietnamese and foreign organizations and individuals that are provided with public services or for which/whom state management jobs are performed in the field of foreign affairs by Vietnamese representative missions shall pay charges and fees under this Circular.

Article 3. Charge- and fee-collecting organizations

Overseas Vietnamese representative missions (including overseas Vietnamese diplomatic missions, consulates and other agencies authorized to perform the consular function) performing state management jobs in the field of foreign affairs for organizations and individuals are charge- and fee-collecting organizations under this Circular.

Article 4. Charge and fee rates

The rates of foreign affairs-related charges and fees applied in overseas Vietnamese representative missions are specified in the Tariffs of foreign affairs-related charges and fees (Appendices I and II) promulgated together with this Circular.

Article 5. Cases eligible for charge or fee exemption

1. Cases eligible for exemption of foreign affairs-related charges and fees:

a) Foreign guests (including their accompanying spouses, natural parents, parents-in-law and children) invited by the Party, the National Assembly, the State and the Government; or by leaders of the Party, the National Assembly, the State and the Government of the Socialist Republic of Vietnam in their personal capacity.

b) Employees, administrative and technical staff of foreign diplomatic missions and consulates and representative missions of international organizations in Vietnam and their family members (including spouses, natural parents, parents-in-law and minor children) on the principle of reciprocity.

c) Foreigners bearing diplomatic passports, official passports, ordinary passports or travel papers used as passport substitutes issued by foreign countries, who are exempted from visa charge on the principle of reciprocity.

d) Foreigners who enter Vietnam to provide relief or humanitarian aid to Vietnamese organizations and individuals.

dd) Foreigners entering Vietnam at the invitation for exchanges between ministries, sectors, provinces and cities on the principle of reciprocity.

e) People with meritorious services to the revolution as prescribed by the law on preferential treatment toward people with meritorious services to the revolution.

g) Cases as required by external relations or humanitarian activities or Vietnamese citizens in extremely difficult circumstances or facing risks.

h) Persons applying for visas but eligible for visa charge exemption under regulations of the Government of the Socialist Republic of Vietnam, treaties to which the Socialist Republic of Vietnam is a contracting party or bilateral agreements.

2. Cases eligible for naturalization fees (application for Vietnamese nationality, or restoration of Vietnamese nationality):

a) Persons considered having recorded special merits for their contributions to the cause of building and defending the Fatherland of Vietnam under Clause 1, Article 12 of Decree No. 191/2025/ND-CP detailing a number of articles, and providing measures to organize and guide the implementation, of the Law on Vietnamese Nationality.

b) Stateless persons applying for Vietnamese nationality and persons loosing Vietnamese nationality and applying for restoration of Vietnamese nationality who are in financial hardship, as certified by competent agencies or Vietnamese organizations or associations in the host country.

c) Persons of Vietnamese origin who migrated from Laos and have been issued certificates by the competent Lao authority confirming completion of registration procedures under a treaty between Vietnam and Laos.

3. Persons required to return to Vietnam under treaties or international agreements on readmission of citizens shall be entitled to exemption from fees for issuance of ordinary passports under fast-track procedures.

4. Cases eligible for exemption from charges for providing information on judicial records:

a) Children as prescribed by the Law on Children.

b) The elderly as prescribed by the Law on the Elderly.

c) People with disabilities as prescribed by the Law on Persons with Disabilities.

d) Members of poor households or near-poor households as prescribed by the law on poverty standards.

dd) People residing in extremely disadvantaged communes, ethnic minority people in communes with extremely difficult socio-economic conditions, border communes and communes in safety zones as prescribed by law.

e) Cases conducive to promoting Vietnam's international integration as prescribed in Clause 5, Article 22 of Decree No. 227/2026/ND-CP detailing a number of articles on promoting participation in international organizations, forums and cooperation networks; international integration of localities; lump-sum funding for research serving international integration; and a number of special mechanisms and policies under the National Assembly's Resolution No. 250/2025/QH15 dated December 10, 2025.

5. The heads of overseas Vietnamese representative missions shall decide on the exemption from charges and fees on the principle of reciprocity for the cases specified at Points b and c, Clause 1 of this Article; cases specified at Point g, Clause 1 of this Article and cases conducive to promoting Vietnam's international integration specified at Point e, Clause 4 of this Article.

6. Charge- and fee-collecting organizations shall append the “charge and fee exemption” (“mien phi, le phi”) (GRATIS) mark to papers issued to those eligible for exemption from foreign affairs-related charges and fees as prescribed in Clauses 1, 2, 3 and 4 of this Article.

Article 6. Charge and fee collection, remittance and settlement

1. Foreign affairs-related charges and fees shall be set in the US dollar (USD) according to the Tariffs of foreign affairs-related charges and fees promulgated together with this Circular. When foreign affairs-related charges and fees are collected in the currency of the host country, the conversion between the US dollar (USD) and the currency of the host country shall be based on the selling rate of the US dollar (USD) announced by the bank at which the concerned overseas Vietnamese representative mission opens its account.

When the exchange rate between the US dollar (USD) and the currency of the host country fluctuates (increases or decreases) by more than 10% (ten percent) from the currently applied exchange rate, the head of the overseas Vietnamese representative mission may publicize the charge and fee rates collected in the currency of the host country according to the new exchange rate and, shall concurrently send a written notice thereon to the Ministry of Foreign Affairs before applying the new rates.

In case there are two (2) or more Vietnamese representative missions permitted to collect foreign affairs-related charges and fees in one country or territory, the head of the overseas Vietnamese representative mission with the highest competence shall base himself/herself on the local bank’s selling rate to decide on charge and fee rates for unified application by other overseas Vietnamese representative missions. Where charges and fees can be collected in both US dollar and the currency of the host country, the head of the overseas Vietnamese representative mission with the highest competence shall concurrently decide on the currency for unified application for the other overseas Vietnamese representative missions.

2. Overseas Vietnamese representative missions shall remit the entire collected foreign affairs-related charges and fees, including interests arising (if any) on related account balance during the collection of charges and fees to the state budget custody funds at overseas Vietnamese representative missions.

The funds for charge and fee collection shall be included in state budget estimates of collecting organizations under the state budget spending regimes and norms.

3. In case a Vietnamese or foreign organization or individual has paid a foreign affairs-related charge or fee under this Circular but fails to satisfy conditions for grant of consular papers or renounces the settlement result, the charge- or fee-collecting organization shall not refund the collected charge or fee amount.

4. Overseas Vietnamese representative missions shall open accounting books for recording and accounting charge and fee revenues and remittances in the field of foreign affairs in accordance with the law on administrative and non-business accounting. Heads of overseas Vietnamese representative missions shall take responsibility for the management and accounting of their charge and fee revenues and remittances in the field of foreign affairs; and send to the Ministry of Foreign Affairs monthly reports on the collection of foreign affairs-related charges and fees (made according to the forms provided in Appendices III and IV to this Circular).

5. The Ministry of Foreign Affairs shall:

a) Direct overseas Vietnamese representative missions to organize the recording and accounting the collected foreign affairs-related charges and fees.

b) Inspect and settle charge and fee revenues and remittances in the field of foreign affairs of overseas Vietnamese representative missions under applicable regulations.

6. The Ministry of Foreign Affairs shall coordinate with the Ministry of Finance in organizing periodic or irregular inspections of the collection, remittance and exemption of foreign affairs-related charges and fees at overseas Vietnamese representative missions in accordance with this Circular.

Article 7. Implementation organization

1. This Circular takes effect from November 01, 2026. Part C, Appendix I and Part C, Appendix II to this Circular take effect from March 01, 2027.

2. Except for Clause 3 of this Article, the following Circulars cease to be effective from the effective date of this Circular:

a) Circular No. 264/2014TT-BTC prescribing the rates and collection, remittance, management and use of charges and fees in the field of foreign affairs by overseas Vietnamese representative missions.

b) Circular No. 113/2021/TT-BTC amending and supplementing a number of articles of the Minister of Finance's Circular No. 264/2016/TT-BTC dated November 14, 2016, prescribing the rates and collection, remittance, management and use of charges and fees in the field of foreign affairs by overseas Vietnamese representative missions.

3. Regulations on charges for issuance of citizen registration certificates specified at Points 3, 5, 6, 7, 8 and 9 (except for Points 9.g and 9.h), Part B, Appendix II to Circular No. 264/2016/TT-BTC and Clause 4, Article 1 of Circular No. 113/2021/TT-BTC shall be applied until the end of February 28, 2027. From March 01, 2027, the collection of the above-mentioned charges for issuance of citizen registration certificates shall be replaced by the collection of civil status registration fees and charges for access to and use of information in the Civil Status Database, in accordance with Section C, Appendix I and Section C, Appendix II to this Circular, respectively.

4. Dossiers for public services and state management in the field of foreign affairs validly received before the effective of this Circular shall continue to comply with regulations on charge and fee collection, exemption and reduction specified in Circular No. 264/2016/TT-BTC (amended and supplemented under Circular No. 113/2021/TT-BTC) until their processing is completed.

5. Organization collecting foreign affairs-related charges and fees shall publicly post the names of fees and charges, rates, collection methods, payers, subjects entitled to exemption, and documents governing the collection of foreign affairs-related fees and charges at collection points and on their websites in Vietnamese and English or the official language of the host country.

6. Other matters related to the collection, payment, collection documents and publicization of the fee and charge collection regimes not mentioned in this Circular shall comply with the Law on Charges and Fees No. 97/2015/QH13; the Law on Tax Administration No. 108/2025/QH15; Decree No. 362/2025/ND-CP detailing a number of articles of, and measures for the implementation of, the Law on Charges and Fees; Decree No. 129/2026/ND-CP on management and use of state budget for some external relations activities; Decree No. 252/2026/ND-CP detailing a number of articles of, and providing measures for the implementation of, the Law on Tax Administration; Decree No. 254/2026/ND-CP detailing a number of articles of, and providing measures for organization and guidance for the implementation of, the Law on Tax Administration No. 108/2025/QH15 concerning electronic invoices and electronic documents, and Circular No. 07/2020/TT-BTC on finance and asset management regimes applicable to overseas Vietnamese agencies.

7. In case the documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

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

Appendix I

TARIFF OF FEES IN THE FIELD OF FOREIGN AFFAIRS

(Attached to the Minister of Finance’s Circular No. 163/2026/TT-BTC dated October 31, 2026)

Appendix II

TARIFF OF CHARGES IN THE FIELD OF FOREIGN AFFAIRS

(Attached to the Minister of Finance’s Circular No. 163/2026/TT-BTC dated October 31, 2026)