Decision 482/QD-TTg 2026 on imposition of environmental protection tax, value-added tax, and excise tax rates for gasoline, oil, and aviation fuel in necessary cases for national interests

DECISION

On imposition of environmental protection tax, value-added tax, and excise tax rates to gasoline, oil and aviation fuel in necessary cases for national interests

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THE PRIME MINISTER

Pursuant to the Law on Organization of the Government dated February 18, 2025;

Pursuant to the Law on Environmental Protection Tax dated November 15, 2010;

Pursuant to the Law on Value-Added Tax dated November 26, 2024; the Law Amending and Supplementing a Number of Articles of the Bidding Law, the Law on Investment in the Form of Public-Private Partnership, the Customs Law, the Law on Value-Added Tax, the Law on Import Duty and Export Duty, the Law on Investment, the Law on Public Investment, and the Law on Management and Use of Public Property dated June 25, 2025; the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax dated December 11, 2025;

Pursuant to the Law on Excise Tax dated June 14, 2025;

Pursuant to the Political Bureau’s Conclusion No. 14-KL/TW dated March 20, 2026, on ensuring supply and stabilizing fuel prices in the new context; Official Dispatch No. 1235-CV/VPTW dated March 25, 2026, of the Office of the Party Central Committee;

Pursuant to the Government’s Resolution No. 68/NQ-CP dated March 26, 2026, assigning the Prime Minister to promulgate a Decision on imposition of environmental protection tax, value-added tax, and excise tax rates to gasoline, oil and aviation fuel in necessary cases for national interests;

At the proposal of the Ministry of Finance.

DECIDES:

Article 1. Environmental protection tax, value-added tax, and excise tax rates applicable to gasoline, oil and aviation fuel

1. Environmental protection tax rate applicable to gasoline (excluding ethanol), diesel oil, and aviation fuel: VND 0 per liter.

2. Gasoline, diesel oil, and aviation fuel that are not subject to declaration, calculation, and payment of value-added tax may be entitled to input value-added tax credit.

3. Excise tax rate applicable to all types of gasoline: 0%.

Article 2. Implementation provisions

1. This Decision takes effect from 24:00 on March 26, 2026 to the end of April 15, 2026.

2. During the effective period of this Decision:

a) Where legal documents prescribe environmental protection tax, value-added tax, or excise tax rates on gasoline, oil and aviation fuel different from those prescribed in this Decision, the provisions of this Decision shall prevail.

b) Business establishments and importers of gasoline, diesel oil, and aviation fuel are not required to declare, calculate, and pay value-added tax upon sale and at the import stage.

c) Other provisions relating to tax rates prescribed in this Decision shall be implemented in accordance with the applicable laws on taxation, tax administration, and other relevant laws.

3. Ministers, Heads of ministerial-level agencies, Chairpersons of the People’s Committees of provinces and centrally run cities, and relevant organizations and individuals shall implement this Decision.