Vietnamese
The Minister of Finance has issued Circular No. 28/2026/TT-BTC prescribing the rates, collection, remittance, and management of charges and fees in the fields of exit, entry, transit, and residence in Vietnam, which takes effect from April 1, 2026.
Pursuant to Article 5 of Circular No. 28/2026/TT-BTC, the cases entitled to charge and fee exemption in the fields of exit, entry, transit, and residence in Vietnam are specified as follows:
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.
In addition to familiar groups such as guests invited by senior leaders, staff of diplomatic missions, international organizations, and cases under international treaties, the new regulation adds the case of granting special visa exemption certificates to foreigners eligible for preferential treatment to serve socio-economic development.
The regulation also allows charge exemption in special cases for reasons of security, foreign affairs, or requirements of international integration.
Notably, the new provision clarifies the case of charge exemption for foreigners in Vietnam who violate the law but are unable to afford the charges, thereby facilitating the issuance of necessary documents for their exit from Vietnam.
