Circular 28/2026/TT-BTC rates and collection of charges and fees related to exit from, entry into, transit through and residence in Vietnam

CIRCULAR

Providing the rates and the collection and remittance of charges and fees related to exit from, entry into, transit through and residence in Vietnam

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. 38/2019/QH14;

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

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. 76/2020/ND-CP prescribing in detail subjects eligible for grant, and the order, procedures and competence for issuance, revocation and invalidation of international travel documents, amended and supplemented under Decree No. 67/2024/ND-CP and Decree No. 184/2025/ND-CP;

Pursuant to the Government's Decree No. 327/2025/ND-CP on entry, exit and residence policies applicable to foreigners at the International Financial Center in Vietnam;

Pursuant to the Government's Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration, amended and supplemented under Decree No. 91/2022/ND-CP and Decree No. 373/2025/ND-CP;

Pursuant to the Government's Decree No. 347/2025/ND-CP prescribing administrative procedures in the field of State Treasury;

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

Pursuant to the Government’s Decree No. 117/2017/ND-CP on management and use of state budget funds for a number of external activities;

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

Pursuant to the Prime Minister’s Decision No. 52/2025/QD-TTg providing for subjects, competence, order and procedures for granting the “AB” stamp for exit to the Republic of Cuba, the Lao People’s Democratic Republic, and the People’s Republic of China;

Pursuant to the Prime Minister's Decision No. 09/2023/QD-TTg providing the order, procedures and competence for grant, and management, of APEC business travel cards;

At 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 providing the rates and the collection and remittance of charges and fees related to exit from, entry into, transit through and residence in Vietnam.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes charge and fee payers, charge- and fee-collecting organizations; the rates, collection and remittance of charges and fees related to exit from, entry into, transit through and residence in Vietnam, including:

a) Fee rates for grant of passports, laissez-passers, exit permits and “AB” stamps;

b) Charges for grant of visas and other papers valid for the residence, exit and entry for foreigners.

2. This Circular applies to charge and fee payers, charge- and fee-collecting organizations, and other organizations and individuals involved in the collection and remittance of, charges and fees related to exit from, entry into, transit through and residence in Vietnam.

Article 2. Charge and fee payers

1. Agencies, organizations, individuals, and enterprises, when carrying out procedures to request competent state management agencies in Vietnam to grant papers related to passports, laissez-passers, exit permits, and “AB” stamps, shall pay fees related to exit from, entry into, transit through, and residence in Vietnam in accordance with this Circular.

2. Foreigners, when carrying out procedures to request competent state management agencies in Vietnam to grant visas or other papers which are valid for entry, exit, and residence of foreigners, shall pay charges related to exit from, entry into, transit through, and residence in Vietnam in accordance with this Circular.

Article 3. Charge- and fee-collecting organizations

Competent state management agencies in Vietnam that grant papers related to passports, laissez-passers, exit permits, and “AB” stamps; and grant visas and other papers valid for exit from, entry into, and residence for foreigners in accordance with the law shall be charge- and fee-collecting organizations as prescribed in this Circular.

Article 4. Charge and fee rates

1. The rates of charges and fees related to exit from, entry into, transit through and residence in Vietnam are provided in the Tariff of charges and fees promulgated together with this Circular.

2. Charges for grant of visas and other papers valid for entry, exit, and residence of foreigners shall be collected in Vietnam dong (VND) or US dollar (USD). For the charge rates to be collected in USD as prescribed, they may be collected in USD or in VND based on conversion from USD into VND according to the exchange rate specified in Clause 7 Article 3 of Decree No. 362/2025/ND-CP dated December 31, 2025, of the Government, detailing a number of articles of, and measures for the implementation of, the Law on Charges and Fees.

Article 5. Cases entitled to charge and fee exemption

1. Persons entitled to charge exemption

a) Guests (including also their spouses and children) of the Party, State, Government and National Assembly or those invited by leaders of the Party, State, Government and National Assembly in personal capacity;

b) Officials and staff members of foreign diplomatic missions and consulates and Vietnam-based representative offices of international organizations and their family members (spouses and under-18 children) who are not Vietnamese nationals and do not permanently reside in Vietnam, regardless of the type of their passports, are entitled to exemption from charges on the basis of reciprocity;

c) Persons entitled to charge exemption under treaties which Vietnam has concluded or acceded to or on the principle of reciprocity;

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

dd) Grant of visas and temporary residence cards for exit to foreigners in Vietnam who violate Vietnam’s law and face penalties but cannot afford charge payment while the representative missions of their home countries refuse to bear the charges or there are no representative missions of their home countries in Vietnam.

Charge-collecting organizations shall decide whether violating foreigners in Vietnam are entitled to charge exemption on a case-by-case basis, and take responsibility for their decisions in accordance with law;

e) Grant of special visa exemption certificates to foreigners in accordance with the law on visa exemption with a definite term for foreigners falling under special categories eligible for preferential treatment to serve socio-economic development;

g) Cases for reasons of security, foreign affairs, international integration, or necessity to mobilize support, which do not fall within the cases prescribed at Points a, b and c of this Clause.

2. Persons entitled to exemption from fees for grant of passports

a) Overseas Vietnamese who are to be deported under decisions issued by competent authorities of the host countries but do not have passports;

b) Overseas Vietnamese who must repatriate under treaties or international agreements on readmission of citizens but do not have passports; and persons in other cases for humanitarian reasons.

3. The head of the charge-collecting organization shall decide on the application of charge exemption for cases on the basis of reciprocity prescribed at Points b and c, Clause 1 of this Article and the cases prescribed at Point g, Clause 1 of this Article.

The charge- and fee-collecting organization shall affix the stamp “Charge exemption” (except for the case of grant of special visa exemption certificates prescribed at Point e, Clause 1 of this Article) and “Fee exemption” (GRATIS) on the granted papers for cases eligible for charge or fee exemption prescribed in Clauses 1 and 2 of this Article.

Article 6. Charge and fee declaration, remittance and refund

1. Charge and fee payers shall remit charges and fees into the state budget in accordance with the forms prescribed in Clause 1, Article 3 of Decree No. 362/2025/ND-CP.

2. Charge- and fee-collecting organizations shall remit 100% of the collected charges and fees into the state budget according to the chapters and sub-items of the current State Budget Index, including any interest arising (if any) on the balances of relevant accounts in the course of charge and fee collection. Expenses for the service provision and charge or fee collection shall be allocated from the state budget within fund estimates of charge- and fee-collecting organizations based on state budget expenditure regimes and norms under regulations of law. Charge- and fee-collecting organizations shall declare and remit charges and fees, and make finalization in accordance with Clause 3, Article 3 of Decree No. 362/2025/ND-CP.

3. In case a fee payer has paid a fee but is disqualified for grant of a passport, laissez-passer, or an “AB” stamp, the fee-collecting organization shall refund the collected fee amount when notifying the dossier-processing result to the fee payer; in case a fee payer refuses to receive the dossier-processing result, the fee-collecting organization is not required to refund the collected fee amount. In case a charge payer has paid a charge but is disqualified for grant of a passport and other papers valid for entry, exit and residence of foreigners in Vietnam or refuses to receive the dossier-processing result, the charge-collecting organization is not required to refund the collected charge amount.

Article 7. Effect

1. This Circular takes effect from April 1, 2026.

2. The Minister of Finance’s Circular No. 25/2021/TT-BTC of April 7, 2021, prescribing the rates of charges and fees related to exit from, entry into, transit through and residence in Vietnam and charge and fee collection, remittance, management and use, ceases to be effective from the effective date of this Circular.

3. The Minister of Finance’s Circular No. 62/2023/TT-BTC dated October 3, 2023, amending and supplementing a number of articles of the Minister of Finance’s Circular No. 25/2021/TT-BTC of April 7, 2021, providing the rates and the collection, remittance, management and use of charges and fees related to exit from, entry into, transit through and residence in Vietnam, is hereby annulled.

4. Other provisions related to the collection, remittance, receipts and publicization of the charge or fee 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. 38/2019/QH14; Decree No. 362/2025/ND-CP; Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government, detailing a number of articles of the Law on Tax Administration, as amended and supplemented under Decree No. 91/2022/ND-CP and Decree No. 373/2025/ND-CP; Decree No. 347/2025/ND-CP dated December 29, 2025, of the Government, prescribing administrative procedures in the field of State Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020, of the Government, on invoices and documents, as amended and supplemented under Decree No. 70/2025/ND-CP; and Circular No. 32/2025/TT-BTC dated May 31, 2025, of the Minister of Finance, 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, and 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 amending, supplementing or replacing ones shall prevail.

6. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for study and additional guidance./.

TARIFF OF CHARGES AND FEES RELATED TO EXIT FROM,
ENTRY INTO, TRANSIT THROUGH AND RESIDENCE IN VIETNAM

(Attached to the Minister of Industry and Trade’s Circular No. 28/2026/TT-BTC dated March 27, 2026)

I. Fee rates for grant of passports, laissez-passers, exit permits and “AB” stamps

Note:

- APEC Business Travel Card (ABTC) means the card for travel of businesspersons within APEC.

- “AB” stamp means a type of visa exemption paper for ordinary passport holders to travel aboard for business purposes.

II. Charges for grant of visas and other papers valid for the residence, exit and entry for foreigners

Note: The rates for re-grant of lost or damaged or invalid papers aforesaid shall be the same as those for first-time grant./.