VietnameseResolution 109/2025/UBTVQH15 on environmental protection tax rates for gasoline, oil, lubricants, and grease
ATTRIBUTE
| Issuing body: | National Assembly Standing Committee | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 109/2025/UBTVQH15 | Signer: | Tran Thanh Man |
| Type: | Resolution | Expiry date: | Updating |
| Issuing date: | 17/10/2025 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Commerce - Advertising , Industry , Tax - Fee - Charge , Natural Resources - Environment |
THE NATIONAL ASSEMBLY STANDING COMMITTEE Resolution No. 109/2025/UBTVQH15 | THE SOCIALIST REPUBLIC OF VIETNAM |
RESOLUTION
On environmental protection tax rates for gasoline, oil, lubricants and grease
____________
THE NATIONAL ASSEMBLY STANDING COMMITTEE
Pursuant to the Constitution of the Socialist Republic of Vietnam, which had a number of articles amended and supplemented under Resolution No. 203/2025/QH15;
Pursuant to the Law on Organization of the National Assembly No. 57/2014/QH13, which had a number of articles amended and supplemented under Law No. 65/2020/QH14 and Law No. 62/2025/QH15;
Pursuant to the Law on Environmental Protection No. 57/2010/QH12;
RESOLVES:
Article 1. Environmental protection tax rates for gasoline, oil, lubricants and grease
1. Environmental protection tax rates for gasoline, oil, lubricants and grease to be applied from January 01, 2026, through December 31, 2026, are as follows:
No. | Goods | Unit of calculation | Tax rate (VND/unit of goods) |
1 | Gasoline, except ethanol | liter | 2,000 |
2 | Aviation fuel | liter | 1,500 |
3 | Diesel oil | liter | 1,000 |
4 | Kerosene oil | liter | 600 |
5 | Fuel oil | liter | 1,000 |
6 | Lubricants | liter | 1,000 |
7 | Grease | kg | 1,000 |
2. Environmental protection tax rates for gasoline, oil, lubricants and grease to be applied from January 01, 2027, must comply with Section I, Clause 1, Article 1 of the National Assembly Standing Committee’s Resolution No. 579/2018/UBTVQH14 dated September 26, 2018, on the Environmental Protection Tariff Schedule.
Article 2. Implementation provisions
1. This Resolution takes effect on January 01, 2026.
2. The National Assembly Standing Committee’s Resolution No. 60/2024/UBTVQH15 dated December 24, 2024, on environmental protection tax rates for gasoline, oil, lubricants and grease, ceases to be effective on the date this Resolution takes effect.
3. The environmental protection tax rates for gasoline, oil, lubricants and grease specified in Section I, Clause 1, Article 1 of the National Assembly Standing Committee’s Resolution No. 579/2018/UBTVQH14 dated September 26, 2018, shall not be applied from January 01, 2026, through December 31, 2026.
4. To assign the Government to direct ministries, ministerial-level agencies, government-attached agencies and localities to organize the implementation of this Resolution.
This Resolution was adopted by the Standing Committee of the 15th National Assembly of the Socialist Republic of Vietnam at its 50th session held on October 17, 2025.
| ON BEHALF OF THE NATIONAL ASSEMBLY STANDING COMMITTEE |
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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