Circular 72/2026/TT-BTC rates, exemption, reduction of civil judgment enforcement charge

CIRCULAR

On prescribing the rates, exemption, reduction, collection, and remittance of civil judgment enforcement charge

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 Enforcement of Civil Judgments No. 106/2025/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 of, and measures for the implementation of, the Law on Charges and Fees;

Pursuant to the Government's Decree No. 152/2026/ND-CP detailing a number of articles and measures to implement the Law on Enforcement of Civil Judgments;

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

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

The Minister of Finance promulgates the Circular prescribing the rates, exemption, reduction, collection, and remittance of civil judgment enforcement charge.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, exemption, reduction, collection, and remittance of civil judgment enforcement charge.

2. This Circular applies to civil judgment enforcement charge payers and collectors, and other organizations, individuals related to the collection and payment of civil judgment enforcement charge.

Article 2. Charge payers

1. The litigants (including the judgment creditor and the judgment debtor) requesting judgment enforcement must pay civil judgment enforcement charge, except for the case specified in Clause 2 of this Article.

2. Recipients of money and assets shall have to pay civil judgment enforcement charge in the following cases:

a) An asset or amount of money is received by more than one person under a judgment or ruling but only one or some of them request enforcement;

b) Judgments or decisions on division of common property, inheritance; property division upon divorce; cases in which each party has both rights and obligations related to assets for judgment enforcement at the same time but only one or some of them request enforcement.

3. The charge payers specified in Clause 1 and Clause 2 of this Article shall pay the civil judgment enforcement charge when the judgment creditor receives money and assets under the judgment or decision specified in Article 2 of the Law on Enforcement of Civil Judgments No. 106/2025/QH15, except for the cases specified in Article 3 and Clause 1 Article 6 of this Circular.

Article 3. Cases in which civil judgment enforcement charge is exempted

Charge payers shall be exempted from paying civil judgment enforcement charge in the following cases:

1. Alimony, compensation for loss of life, health, dignity, mental health; salary; redundancy pay, severance pay; social insurance payout, compensation for dismissal or termination of labor contracts

2. Funding for execution of the State's social policy programs on hunger eradication and poverty reduction, support for remote areas, disadvantaged areas and extremely disadvantaged areas, funding directly serving healthcare and education of the people not for business purposes.

3. The received items have only spiritual value, associated with the recipient's identity.

4. An amount of money or asset value according to the judgment enforcement request must not exceed 01 time of the monthly minimum wage in the region where the civil judgment enforcement agency is headquartered.

5. The recovery of loans to the Bank for Social Policies in case the Bank provides loans to the poor and other policy beneficiaries.

6. Money, assets, objects and papers shall be returned to the litigants in case the head of the civil judgment enforcement agency takes the initiative to issue a judgment enforcement decision specified at Point b Clause 2 Article 33 of Law No. 106/2025/QH15.

7. Money and assets collected before the head of the civil judgment enforcement agency issues a judgment enforcement decision or is enforced within the voluntary time limit specified in Clause 1 Article 36 of Law No. 106/2025/QH15.

8. Enforcing fines, confiscating assets, collecting arrears of money and assets obtained from illicit profits, handling of material evidences, assets, court costs and court fees; recovering land use rights and other assets subject to state funding; tax arrears; aid to the State or compensation to the State in cases of infringement of the economic management order, corruption and other revenues directly remitted into the State budget.

9. Money and assets paid to judgment creditors managed and liquidated by asset management officers or enterprises obtained from the sale of remaining assets of enterprises or cooperatives but the enforcement officer do not issue decisions on coercive judgment enforcement.

Article 4. Charge collectors

Civil judgment enforcement agencies shall be civil judgment enforcement charge collectors defined in this Circular.

Article 5. Rates

1. The charge rates for civil judgment enforcement are prescribed as follows:

a) 3% of the actual received money amount or value of assets if the actual received money amount or value of assets exceeds 01 time of the monthly minimum wage in the region where the civil judgment enforcement agency is headquartered to VND 5,000,000,000;

b) VND 150,000,000 plus 2% of the actual received money amount or value of assets exceeding VND 5,000,000,000 if the actual received money or value of assets exceeds VND 5,000,000,000 but not more than VND 7,000,000,000.

c) VND 190,000,000 plus 1% of the actual received money amount or value of assets exceeding VND 7,000,000,000 if the actual received money or value of assets exceeds VND 7,000,000,000 but not more than VND 10,000,000,000;

d) VND 220,000,000 plus 0.5% of the actual received money amount or value of assets exceeding VND 10,000,000,000 if the actual received money or value of assets exceeds VND 10,000,000,000 but not more than VND 15,000,000,000;

dd) VND 245,000,000 plus 0.01% of the actual received money or value of assets exceeding VND 15,000,000,000 if the actual received money or value of assets exceeds VND 15,000,000,000.

2. For cases of division of common property, inheritance; property division upon divorce; cases in which each party has both rights and obligations related to assets for judgment enforcement at the same time but only one or some of them request enforcement, the person that is assigned money, assets for judgment enforcement by the civil judgment enforcement agency shall pay the amount of civil judgment enforcement charge corresponding the rates defined in Clause 1 of this Article, calculated by the value of actually received money, assets.

3. In case an asset or amount of money is received by more than one person under a judgment or ruling but only one or some of them request enforcement and the enforcement agency has handed over such money or asset according to Clause 1 Article 30 of the Government's Decree No. 152/2026/ND-CP detailing a number of articles and measures for the implementation of the Law on Enforcement of Civil Judgments, such person must pay the civil judgment enforcement charge for the entire value of actual received money or asset according to the rates as prescribed in Clause 1 of this Article.

4. In cases where a civil judgment enforcement agency has issued a judgment enforcement decision but not a decision on coercive judgment enforcement or has issued a decision on coercive judgment enforcement but such coercive judgment enforcement has not been implemented, the litigants have handed money or asset over without involving civil judgment enforcement agency, only one third of the civil judgment enforcement charge rate as specified in Clause 1 of this Article for the actually received money or asset shall be collected, except for cases defined in Clause 7 Article 3 of this Circular.

5. In case the judgment enforcement is suspended under the provisions of Clause 4 Article 48 of Law No. 106/2025/QH15, the following shall be implemented:

a) If the judgment enforcement is suspended before the issuance of a decision on coercive judgment enforcement, the charge collector shall not collect the civil judgment enforcement charge;

b) If the judgment enforcement is suspended after the issuance of a decision on coercive judgment enforcement, the charge payer shall pay one-third (1/3) of the civil judgment enforcement charge rate specified in Clause 1 of this Article.

6. If the civil judgment enforcement agency has collected money or has implemented the coercive judgment enforcement, the charge payer must pay 100% of the civil judgment enforcement charge rate as prescribed in Clause 1 of this Article, for the actual received money or asset.

Article 6. Exemption, reduction of charge

1. Charge payers shall be exempted from paying the civil judgment enforcement charge in the following cases:

a) Is eligible for preferential regime for people with meritorious services to the revolution in accordance with the law on preferential treatment for persons with meritorious services to the revolution;

b) People belonging to poor households and near-poor households in accordance with the law on poverty line; elderly persons who have no persons with obligations and support rights certified by the commune-level People's Committees of the localities where such persons reside; persons with disabilities in accordance with the law on persons with disabilities or persons suffering from diseases on the list of diseases requiring long-term treatment with medical records certified by medical examination and treatment establishments of basic level or higher in accordance with law and enclosed documents; ethnic minorities in communes with extremely difficult socio-economic conditions.

2. Charge payers are entitled to civil judgment enforcement charge reduction in the following cases:

a) An 80% reduction of the rate for judgment creditors in case the civil judgment enforcement agency has issued a decision on the lack of conditions for judgment enforcement as prescribed in Clause 1 Article 38 of Law No. 106/2025/QH15, but subsequently, the civil judgment enforcement agency is able to process assets for judgment enforcement based on the verification contents provided by the judgment creditor regarding the judgment debtor's conditions for judgment enforcement;

b) A 30% reduction of the rate corresponding to the amount of money or value of assets actually received from the civil judgment enforcement agency's handling of assets for judgment enforcement based on the verification contents of judgment enforcement conditions upon the judgment creditor's request for judgment enforcement without having to apply coercive measures that require the mobilization of forces, except for cases where money and assets have been determined in the judgment or ruling to be enforced;

c) A 20% reduction of the rate in the case specified at Point b of this Clause if the civil judgment enforcement agency has to apply coercive measures that require the mobilization of forces, except for cases where money and assets have been determined in the judgment or ruling to be enforced.

3. The exemption from or reduction of civil judgment enforcement charge shall be applied to each collection of civil judgment enforcement charge, except for the case of charge exemption specified at Point a Clause 1 of this Article.

Article 7. Declaration, collection, payment, and finalization of charges

1. In case civil judgment enforcement charges are to be collected multiple times, the head of the civil judgment enforcement agency shall issue a decision on civil judgment enforcement charge collection for each time of collection.

2. In case the entire amount of money or assets is paid or transferred in a single installment, the amount of civil judgment enforcement charge to be paid shall be determined based on the charge rate corresponding to the actual received amount of money or value of assets as specified in Article 5 of this Circular, minus (-) the reduced charge amount (if any) as prescribed in Article 6 of this Circular.

3. In case the money or assets are paid or transferred in multiple installments as prescribed, the total amount of civil judgment enforcement charge to be paid for all installments must equal the amount of civil judgment enforcement charge payable when receiving the entire amount of money or assets in a single installment. The charge collector shall be responsible for calculating the amount of civil judgment enforcement charges to be paid based on the charge rate corresponding to the total amount of money or value of assets actually received by the charge payer up to the time of charge calculation, minus (-) the amount of charges paid in previous installments and the reduced charge amount (if any).

4. In case money or assets are paid or transferred in multiple installments where the amount of money or value of assets received each time does not exceed 01 time the regional monthly minimum wage where the civil judgment enforcement agency is headquartered, but the total accumulated amount of money or value of assets received is greater than 01 time the regional monthly minimum wage where the civil judgment enforcement agency is headquartered, the collection of civil judgment enforcement charge shall be carried out in accordance with regulations, and the charge collection shall comply with Article 5 of this Circular.

5. The collection of civil judgment enforcement charge shall be carried out as follows:

a) In case of payment in cash, bank transfer or postal service to the recipients, the civil judgment enforcement agency shall deduct or collect the civil judgment enforcement charge payable before paying them, except for the case specified at Point b of this Clause.

In case of handing over the asset to the recipients, the civil judgment enforcement agency shall collect the civil judgment enforcement charge payable before handing over the asset.

b) In case the judgment debtor has to pay the civil judgment enforcement charge, the civil judgment enforcement agency must collect the civil judgment enforcement charge before making the payment of the judgment enforcement payable as prescribed in Clause 1, Article 54 of the Law No. 106/2025/QH15.

c) In case the court does not specify the asset value or the specified asset value is no longer appropriate or makes a declaration but at the time of charge collection, the value of the property changes by 20% or more compared to the asset value at the time the judgment or decision takes effect, the charge collector shall organize a valuation in order to determine the civil judgment enforcement charges that the litigants must pay according to Article 82 of Law No. 106/2025/QH15.

At least 15 days before the delivery of assets, the charge collectors shall notify the civil judgment enforcement charge payable by the litigants as prescribed by this Circular.

6. In case the civil judgment enforcement agency clears the judgment enforcement obligation between the litigants as prescribed in Article 31 of Decree No. 152/2026/ND-CP, the litigants must bear the civil judgment enforcement charge on the payable, asset value received before clearing the judgment enforcement obligation.

7. In case where there are mistakes about the payable civil judgment enforcement charge, the charge collectors shall re-calculate as prescribed and refund the excess amount or carry out the additional collection of the outstanding civil judgment enforcement charge.

8. In case of entrusting judgment enforcement, entrusting agencies must clearly state the collected civil judgment enforcement charge and the civil judgment enforcement charge to be collected. The entrusted agencies must base on the entrustment decision to continue collecting civil judgment enforcement charge.

9. Charge payers shall pay civil judgment enforcement charges 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 of, and measures for the implementation of, the Law on Charges and Fees.

10. Charge collector 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 related accounts in the course of charge collection. Sources of expenses for the provision of services and charge collection activities shall be allocated by the state budget in the estimates of the charge collector according to the regimes and norms of state budget expenditure as prescribed. Organizing charge collection to declare and pay charges and finalize charges according to Clause 3 Article 3 of Decree No. 362/2025/ND-CP.

Article 8. Effect

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

2. The following Circulars cease to be effective from the effective date of this Circular:

a) The Minister of Finance’s Circular No. 216/2016/TT-BTC dated November 10, 2016 prescribing the rates, collection, remittance, management and use of civil judgment enforcement charge;

b) The Minister of Finance’s Circular No. 74/2019/TT-BTC dated October 24, 2019 amending and supplementing Clause 2 Article 9 of Circular No. 216/2016/TT-BTC dated November 10, 2016 prescribing the rates, collection, remittance, management and use of civil judgment enforcement charge.

3. Other contents related to the collection, remittance, collection documents and publicity of regulations on collection not specified in this Circular shall comply with the provisions of the following documents: Law on Charges  and Fees No. 97/2015/QH13; Law on Tax Administration No. 108/2025/QH15 and legal documents detailing measures to organize and guide implementation; Decree No. 362/2025/ND-CP; Decree No. 347/2025/ND-CP of the Government regulating administrative procedures in the field of State Treasury.

4. In case the legal documents cited in this Circular are amended, supplemented or replaced, such amended, supplemented or replaced documents shall be complied with.

5. If there is any problem arising in the course of implementation, agencies, organizations and individuals are requested to report them to the Ministry of Finance for consideration and guidance./.