Decree 346/2025/ND-CP on environmental protection charge for wastewater

DECREE

On environmental protection charge for wastewater

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

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 Environment Protection No. 72/2020/QH14;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on environmental protection charge for wastewater.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of application

1. This Decree prescribes objects liable to environmental protection charge for wastewater, charge-collecting organizations, charge payers, cases eligible for charge exemption, charge rates, determination of payable charge amounts, charge declaration, collection, payment, management and use of collected charge amounts.

2. This Decree applies to charge payers, charge-collecting organizations, and other state agencies, organizations and individuals related to the collection, payment, management and use of environmental protection charges for wastewater.

Article 2. Charge-liable objects

Objects liable to environmental protection charge specified in this Decree are industrial wastewater and domestic wastewater, except for cases where water discharge service charges have been paid in accordance with law on price, law on water discharge and treatment of wastewater and other cases exempt from charge specified in Article 5 of this Decree, as follows:

1. Objects liable to environmental protection charge for industrial wastewater are all wastewater discharged from production, business and service establishments, concentrated production, business and service zones, industrial clusters (hereinafter collectively referred to as establishments) into receiving sources in accordance with the law on environmental protection, except for those subject to environmental protection charges for domestic wastewater specified in Clause 2 of this Article.

2. Objects liable to environmental protection charge for domestic wastewater include:

a) Domestic wastewater and wastewater generated from establishments on the list of business and service types generating wastewater which is managed as domestic wastewater (hereinafter collectively referred to as domestic wastewater) in accordance with the National Technical Regulation on Domestic and Municipal Wastewater issued by the Ministry of Agriculture and Environment.

b) Wastewater from establishments generating an average annual total wastewater volume of less than 20 m³/day (equivalent to 7,300 m³ /year) in cases where water is used from a clean water supply system.

Article 3. Charge-collecting organizations

Organizations collecting environmental protection charges for wastewater include:

1. Provincial- and commune-level state management agencies in charge as prescribed by the law on environmental protection are charge-collecting organizations of charge-liable objects specified in Clause 1, Article 2 of this Decree.

Based on the actual management situation, the provincial-level People's Committee shall decide on the agency to collect environmental protection charges for industrial wastewater of establishments in the locality specified in this Clause.

2. Clean water suppliers are charge-collecting organizations of charge-liable objects specified in Clause 2, Article 2 of this Decree.

Article 4. Charge payers

Organizations, households and individuals discharging wastewater specified in Article 2 of this Decree are the payers of environmental protection charges for wastewater.

Article 5. Cases eligible for charge exemption

The following cases are exempted from environmental protection charges:

1. Water discharged from a hydropower plant, including water discharged from the power generation turbines of the hydropower plant taken from the plant's dams and reservoirs, which has not undergone any production or operational process capable of causing pollution (excluding wastewater from residential activities, maintenance, repair, and cleaning of the facility, as well as other mechanical, technical, organizational, and operational activities of the plant that have contact with pollutants).

2. Wastewater from seawater used in salt production.

3. Domestic wastewater from organizations, households, and individuals in commune-level administrative units with exceptionally difficult socio-economic conditions in accordance with the law on investment; domestic wastewater from organizations (except for establishments generating an average total wastewater volume of 20 m³/day (equivalent to 7,300 m³ /year) or more), households, and individuals in areas without a clean water supply system or where water is self-exploited for use.

4. Heat exchange water in accordance with the law on environmental protection.

5. Wastewater discharged from natural rainwater runoff.

6. Wastewater discharged from fishing vessels.

7. Wastewater from wastewater treatment systems in urban centers in accordance with regulations on drainage and wastewater treatment, and wastewater from drainage and wastewater treatment systems of high-rise apartment buildings, apartment clusters, and concentrated residential areas in accordance with regulations on environmental protection.

8 Wastewater from mineral mining activities in accordance with regulations on geology and minerals.

9. Wastewater from production and processing activities of establishments shall be reused in accordance with the law on environmental protection.

10. Wastewater from aquaculture and mariculture.

Chapter II

CHARGE RATES, DETERMINATION OF PAYABLE CHARGE AMOUNTS

Article 6. Charge rates, determination of payable charges for domestic wastewater

1. The environmental protection charges for domestic wastewater:

The environmental protection charge rate for domestic wastewater is 10% of the selling price of 01 m³ of clean water, exclusive of value-added tax. In case of necessity to apply higher charge rates, provincial-level People’s Councils shall decide on a specific higher charge rate for each charge-liable object.

2. The environmental protection charge payable for domestic wastewater is determined as follows:

In which:

a) The volume of clean water consumed is determined based on the clean water meter of the charge payer.

b) The price of clean water is the selling price of residential water (excluding value-added tax) issued by the Provincial-level People's Committee.

c) The charge rate is specified in Clause 1 of this Article.

Article 7. Charge rates, determination of payable charges for industrial wastewater

1. In case the establishment is not subject to monitoring in accordance with the law on environmental protection but does not conduct monitoring by itself to calculate the charge, the charge rate and payable charge amount in the quarter shall be determined using the following formula:

Fq = Lq x 1,700

In which:

a) Fq is the charge amount to be paid in a quarter (VND).

b) Lq is the total volume of wastewater in the charge-paying quarter (m³) determined based on the actual results of the output flow meter in accordance with law on environmental protection.

c) 1,700 is the charge rate for 01 m³ of wastewater (VND/m³).

2. In case an establishment conducts monitoring of contents of pollutants in wastewater for charge calculation (including cases not required to perform monitoring under environmental protection laws but voluntarily conducting monitoring 01/year to calculate charges for the entire year, and cases required to perform monitoring under the law on environmental protection), the charge rate and the total charges payable for the quarter shall be determined as follows:

Fq = Lq x C

In which:

a) Fq is the charge amount to be paid in a quarter (VND).

b) Lq is the total volume of wastewater in the charge-paying quarter (m³) determined based on the actual results of the output flow meter in accordance with law on environmental protection.

c) C is the total charge rate of all contents of pollutants present in the wastewater subject to charge calculation (VND/m³) is calculated using the following formula:

C = Σ(Hi x 0.001 x Pi)

In which: Hi is the i^th contents of pollutants (mg/l); Pi is the charge rate of the i^th contents of pollutants according to the following schedule:

3. Some specific cases specified in Clauses 1 and 2 of this Article shall be implemented as follows:

a) In case an establishment is required to perform monitoring but the monitoring results do not cover all contents of pollutants subject to charges, and the establishment does not voluntarily conduct monitoring for the missing parameters, the default contents for such missing parameters shall be applied according to the following schedule:

b) Hi is calculated as 0 (zero) in the following cases: the contents of pollutants subject to charges are not specified in the environmental license or component environmental license (where the licensing agency has determined that the content is not present in the wastewater); the measurement result is below the limit of detection (LOD) or below the limit of quantitation (LOQ).

c) For establishments subject to periodic wastewater monitoring in accordance with the law on environmental protection but have not yet obtained wastewater monitoring results in the charge calculation period, the monitoring data of the most recent preceding period shall be used.

d) For establishments subject to automatic and continuous wastewater monitoring, the calculation of the total amount of wastewater and the contents of pollutants is determined by the average of the sum of 03 lowest and 03 highest figures in the charge calculation quarter.

dd) In case of force majeure resulting in the inability to determine the actual results of the output flow meter and the contents of pollutants, the volume of wastewater during the force majeure period shall be determined by multiplying (x) the average discharge flow in the environmental dossier of the establishment by (x) the number of days when the actual result cannot be determined or it shall be determined as 80% of the water consumption volume and the content of pollutants determined according to the default contents of pollutants specified at Point a of this Clause.

e) In case the results of inspection and examination of environmental protection or measurement results of the state management agency in charge of environment are different from the monitoring results of the establishment, the payable amount of environmental protection charge shall be determined based on the most recent inspection or measurement results from the environmental state management agency (if the enterprise fails to calibrate the automatic and continuous monitoring system for re-comparison or request the arbitration laboratory to verify the monitoring results periodically or voluntarily).

g) In case the thermal power establishment uses part of the heat exchange water to treat exhaust gas, only the amount of water used for exhaust gas treatment shall be charged.

The determination of the content of chargeable contents of pollutants is calculated by the actual difference of the value of the output pollution parameter minus (-) the value of the pollution parameter of the input water source.

The value of input contents of pollutants and the value of output contents of pollutants shall be determined on the basis of periodic or voluntary (quarterly) monitoring results in accordance with the law on environmental protection, ensuring that all chargeable contents of pollutants and the input and output sampling time must not deviate by more than 120 minutes.

In case the actual difference in the value of the output contents of pollutants minus (-) the value of the input contents of pollutants of the water source is less than or equal to 0 (zero), it shall be calculated as 0 (zero).

Chapter III

CHARGES COLLECTION, PAYMENT, MANAGEMENT AND USE

Article 8. Charge declaration, collection and payment

1. Environmental protection charges for domestic wastewater:

a) Charge payers shall pay environmental protection charge for domestic wastewater to clean water suppliers upon paying their clean water bills.

b) Charge-collecting organizations open an account book to separately monitor collected amounts of environmental protection charge for domestic wastewater and refrain from accounting charge amounts, which may not be remitted into the state budget, as their business turnover.

c) Every month, no later than the 20^th day of the following month, the charge-collecting organization shall remit the entire collected charge amount into the charge account pending remittance to the state budget.

d) Charge-collecting organizations shall declare charges in accordance with the law on tax administration and pay the charge amounts payable to the state budget from the charge accounts pending remittance to the state budget.

dd) Annually, the charge-collecting organization shall settle the collected charge amount in accordance with the law on tax administration.

e) The State Treasury shall account for the amount of environmental protection charge for wastewater remitted into the state budget by the charge-collecting organization as prescribed.

2. Environmental protection charges for industrial wastewater:

a) Quarterly, no later than the 20^th day of the first month of the subsequent quarter (except for the case specified at Point e of this Clause), the charge payer shall determine by themselves the payable charge amount according to Article 7 of this Decree and pay the charge amount into the state budget or pay the outstanding charge amount according to the notice of the charge-collecting organization within 10 days from the date of notification for the case specified at Point e, Clause 3, Article 7 of this Decree in the form specified at Point b of this Clause.

In case the establishment commences operation after March 31 of each year: The charge payer shall determine the payable charge amount and pay the charge in the form specified at Point b of this Clause from the quarter of commencement of operation.

b) The charge payer shall pay the charge amount in the form of: Paying directly to the State Treasury or paying to the charge-collecting organization in the form of non-cash to the charge collection account opened at the credit institution of the charge-collecting organization.

c) The charge-collecting organization shall notify the charge payer of the outstanding charge amount that must be paid additionally or any downward adjustments in the payable charge book of the next charge payment period of the charge payer in the case specified at Point e, Clause 3, Article 7 of this Decree.

d) Quarterly, no later than the last day of the first month of the next quarter, the charge-collecting organization shall declare and pay the entire collected charge amount (including the interest incurred) into the state budget in accordance with the law on tax administration.

Funding for fee collection activities shall be allocated from the state budget within the collecting organization's budget estimates, in accordance with state budget expenditure regimes and norms as prescribed by law.

dd) Annually, the charge-collecting organization shall finalize the environmental protection charge amount for wastewater collected in accordance with the law on tax administration within 90 days from January 1 of the following year.

e) For establishments under the direct management of the Public Security and Defense agencies (in case of defense and security secrets): Quarterly, no later than the 20^th day of the first month of the following quarter, the charge payer shall determine the payable charge amount by themselves and send it to the relevant managing agency. On that basis, the managing agency shall notify the charge-collecting organization within 30 days from the date of receipt of the establishment's information; and at the same time notice the establishment to pay the charge within 10 days from the date of the notice.

Article 9. Charge management and use

1. Clean water supply organizations are entitled to retain 10% of the total charge amount collected to cover expenses for charge collection activities. In case of necessity, the provincial-level People's Council shall decide on the rate of retention for clean water supply organizations in accordance with the actual conditions and expenses in the locality but must not exceed 10%.

2. The amount of charges left is the revenue of the clean water supply organization. Clean water supply organizations shall declare and pay tax in accordance with the law on tax administration and decide by themselves the management and use of the retained charge amounts.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 10. Effect

1. This Decree takes effect from January 1, 2026, and replaces the Government's Decree No. 53/2020/ND-CP dated May 5, 2020, on environmental protection charge for wastewater.

2. From the effective date of this Decree, in case provincial-level People’s Councils have not yet prescribed the environmental protection charge rates for domestic wastewater according to Clause 1, Article 6 of this Decree and the rate of retention of environmental protection charges for domestic wastewater as prescribed in Clause 1, Article 9 of this Decree, the Decree No. 53/2020/ND-CP may be further applied. The provincial-level People's Councils shall issue new documents to replace the old ones at their upcoming session.

3. The declaration and appraisal of declarations, collection, payment, settlement, management and use of charges for cases arising before the effective date of this Decree shall continue to comply with the provisions of Decree No. 53/2020/ND-CP.

4. The payment of environmental protection charges for wastewater under this Decree shall not serve as a basis for certifying the lawful discharge of wastewater-discharging establishments. Wastewater-discharging establishments that violate the provisions of the law on environmental protection shall be handled in accordance with the law on environmental protection.

5. In the course of implementation, if the legal documents referred to in this Decree are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.

Article 11. Organization of implementation

1. The Ministry of Agriculture and Environment shall:

a) Provide guidance on monitoring and determination of wastewater flow and content of pollutants for calculation of environmental protection charges for wastewater.

b) Summarize proposals and recommendations for amendments and supplements to charge collection documents (if any) and send them to the Ministry of Finance for summarization and submission to the Government.

2. Provincial-level People's Committees shall:

a) Decide on the agency to collect environmental protection charges for industrial wastewater of establishments in the locality specified in Clause 1, Article 3 of this Decree.

b) Submit to the People's Councils of the same level to specify the environmental protection charge rates for domestic wastewater as prescribed in Clause 1, Article 6 of this Decree and the rate of retention of environmental protection charges for domestic wastewater as prescribed in Clause 1 Article 9 of this Decree.

c) Direct the charge-collecting organizations specified in Clause 1, Article 3 of this Decree to coordinate with relevant agencies in reviewing, classifying and adjusting the charge-liable objects (if any) on a quarterly basis and notifying the charge-payers no later than March 10 of each year. In case the establishment starts operation after March 31, the charge payer shall be notified no later than the last day of the first month of the following quarter.

d) Direct the charge-collecting organizations specified in Clause 1, Article 3 of this Decree to receive and monitor the self-determination and payment of charges by charge payers.

dd) Sum up data on environmental protection charges for wastewater in localities and report them to the Ministry of Agriculture and Environment before May 31 of the following year.

3. Tax authorities shall have to inspect the declaration, payment and settlement of environmental protection charges for wastewater by charge-collecting organizations in their localities.

4. Ministers, Heads of ministerial-level agencies, Heads of Government-attached agencies and chairpersons of People's Committees of provinces and centrally-run cities shall be responsible for the implementation of this Decree.