Decree 175/2025/ND-CP amend Decree 10/2022/ND-CP on registration fee

DECREE

Amending and supplementing a number of articles of
Decree No. 10/2022/ND-CP dated January 15, 2022 of the Government
on registration fee

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

Pursuant to the Law on Organization of Local Administration dated June 16, 2025;

Pursuant to the Law on Charges and Fees dated November 25, 2015;

Pursuant to the Law on Road Traffic Order and Safety dated June 27, 2024;

Pursuant to the Law on Land dated January 18, 2024; the Law on Amending and Supplementing a Number of Articles of the Land Law No. 31/2024/QH15, Housing Law No. 27/2023/QH15, Law No. 29/2023/QH15 on Real Estate Business and Law No. 32/2024/QH15 on Credit Institutions dated June 29, 2024;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing a number of articles of Decree No. 10/2022/ND-CP dated January 15, 2022 of the Government on registration fee.

Article 1. Amending and supplementing a number of articles of Decree No. 10/2022/ND-CP dated January 15, 2022 of the Government on registration fee

1. To amend and supplement Clauses 6 and 7 Article 3 as follows:

“6. Motorcycles, mopeds and other vehicles similar to motorcycles and mopeds (below referred collectively to as motorcycles) as defined by the law regulations on road traffic order and safety which must be registered and bear number plates granted by competent state agencies.

7. Automobiles, trailers, semi-trailers, four-wheeled passenger vehicles fitted with engine, four-wheeled cargo vehicles fitted with engine, special-purpose vehicles and vehicles similar to vehicles of the above-mentioned types as defined by the law regulations on road traffic order and safety which must be registered and bear number plates granted by competent state agencies.”.

2. To amend and supplement a number of points and clauses of Article 7

a) To amend and supplement Point d Clause 1 Article 7 as follows:

“d) In case the price of a house or land plot stated in the contract on purchase and sale of house or land (land attached to a house, assets on land not separated from land value) is higher than the price set by the People’s Committee of the province or centrally-run city, the registration fee calculation price of such house or land plot shall be the price stated in the contract on purchase and sale of house or land.”.

b) To amend and supplement the title of Clause 2 Article 7 as follows:

“2. The registration fee calculation price of the assets defined in Article 3 of this Decree (except for house, land and vehicles defined in Clause 3 of this Article) is the transfer price of such property in the market.”.

c) To amend and supplement Clause 3 Article 7 as follows:

“3. The registration fee calculation price of automobiles, vehicles similar to automobiles (below collectively referred to as automobiles) and motorcycles specified in Clauses 6 and 7, Article 3 of this Decree (except for special-use automobiles, and special-use motorcycles) is the price specified in the registration fee calculation price table issued by the People’s Committees of provinces and centrally-run cities.

a) The registration fee calculation price in the registration fee calculation price table of a province or centrally-run city shall be determined on the principle of ensuring compatibility with the transfer price of property on the market at the time of formulation of the registration fee price table.

The transfer price on the market of each type of automobile or motorcycle (for automobiles and motorcycles, it depends on vehicle type; for trucks, country of manufacture, brand and authorized pay load; for passenger cars, country of manufacture, brand and permissible number of passengers, including the driver) shall be determined based on the data specified in Clause 2 of this Article.

b) For automobiles and motorcycles of new types not yet listed in the registration fee calculation price table at the time of submission of the registration fee declaration form, provincial-level tax offices shall base on themselves on the data specified in Clause 2 of this Article to decide on the registration fee calculation price of each new type of automobile or motorcycle presenting in the localities (for automobiles and motorcycles, it depends on vehicle type; for trucks, country of manufacture, brand and authorized pay load; for passenger cars, country of manufacture, brand, and permissible number of passengers, including the driver).

c) For automobiles or motorcycles already listed in the registration fee calculation price table but the transfer price of such automobiles or motorcycles on the market increases or decreases by 5% or more compared to the price listed in the registration fee calculation price table, provincial-level tax offices shall assuming the prime responsibility for, and coordinate with provincial-level Finance Departments in, summarizing and reporting thereon to the People’s Committees of provinces and centrally-run cities before the 5^th of the last month of every quarter.

The People’s Committees of provinces and centrally-run cities shall consider and issue a decision on adjusted and supplemented registration fee calculation price table before the 25^th of the last month of every quarter for application from the first day of the following quarter. The adjusted and supplemented registration fee calculation price table shall be promulgated under regulations on promulgation of the registration fee calculation price table at Point a of this Clause.”.

3. To amend and supplement Clause 4 Article 8 as follows:

“4. For motorcycles: The registration fee rate is 2%. For motorcycles, from the second time of registration fee payment onward, the registration fee rate is 1%.”.

4. To amend and supplement a number of points and the title of Clause 5 Article 8

a) To amend and supplement Point a, Point b and the title of Clause 5 as follows:

“5. For automobiles, trailers, semi-trailers, four-wheeled passenger vehicles fitted with engine, four-wheeled cargo vehicles fitted with engine, special-purpose vehicles and vehicles similar to vehicles of the above-mentioned types: The registration fee rate is 2%.

Particularly:

a) Passenger cars with up to 9 seats (including also pick-up automobiles for passenger transport): The fee rate for first-time registration is 10%. When necessary to apply a higher fee rate to suit the actual conditions in each locality, People’s Councils of provinces and centrally-run cities shall decide to increase the registration fee rate by up to 50% of the rate specified at this Point.

b) For double-cabin pick-up trucks for cargo transport; VAN trucks with two or more rows of seats, fixed partitions between passenger holds and cargo holds, the fee rate for first-time registration shall be equal to 60% of the fee rate for first-time registration applicable to passenger cars with up to 9 seats.”.

b) To amend and supplement Point d Clause 5 as follows:

“d) For the automobiles specified at Points a, b and c of this Clause: From the second time of registration fee payment onward, the registration fee rate of 2% shall be applied nationwide.

Based on the vehicle type stated in certificates of quality, technical safety and environmental protection issued by a Vietnam register office, tax offices shall determine the registration fee rate applicable to the vehicles in accordance with this Clause.”.

5. To amend and supplement Clause 6 Article 8 as follows:

“6. For body shells, chassis, engines and blocks specified in Clause 8, Article 3 of this Decree that are replaced and must be registered with competent state agencies, the registration fee shall be paid at the rate prescribed for each type of property. Particularly for body shells, chassis, engines and blocks of automobiles that are replaced and must be registered with competent state agencies, the registration fee rate shall be 2%.”.

6. To amend and supplement a number of clauses and points of Article 10

a) To amend and supplement Point c Clause 3 Article 10 as follows:

“c) Construction of infrastructure facilities (on land inside or outside industrial parks or export processing zones); construction of houses under projects of house construction in accordance with law regulations, including cases in which the transferees further build infrastructure facilities or houses for transfer. In these cases, if the transferees register the ownership or use rights of houses or land for lease or use by themselves, they shall pay registration fee”.

b) To amend and supplement Clause 5 Article 10 as follows:

“5. Individuals using agricultural land in accordance with Article 47 of the Land Law.”.

c) To amend and supplement Clause 9 Article 10 as follows:

“9. Land for cemeteries, funeral homes and cremation facilities; land for columbaria.”.

d) To amend and supplement Point a Clause 17 Article 10 as follows:

a) Organizations and individuals using their assets to contribute as capital to enterprises, credit institutions, cooperatives, or cooperative unions.”.

dd) To amend and supplement Clause 26 Article 10 as follows:

“26. Houses and residential land of poor households; houses and residential land of households and individuals in localities with the special difficulty or difficulty socio-economic conditions under the law regulations on investment.”.

7. To amend and supplement Clause 2 Article 11 as follows:

“2. Electronic data on registration fee payment via the State Treasury, commercial banks or intermediary payment service-providing organizations shall be digitally signed by the General Department of Taxation and posted on the National Public Service Portal, ministerial-level public service portals (or ministerial-level administrative procedure resolution information systems), and provincial-level administrative procedure resolution information systems and have the same validity as paper documents so that traffic police agencies, agriculture and environment agencies and other competent state agencies that are connected with the National Public Service Portal may access and exploit them serving the performance of administrative procedures related to property ownership or use rights registration.”.

8. To amend and supplement Article 13 as follows:

“1. The Ministry of Finance shall:

a) Provide guidance and detailed regulations on the contents assigned under this Decree.

b) Review and evaluate the results of implementation and propose amendments to the registration fee rate applicable to battery-powered electric cars 6 months before the end of the period of application of the registration fee rate specified at Point c, Clause 5, Article 8 of this Decree (as amended and supplemented by Article 1 of Decree No. 51/2025/ND-CP dated March 1, 2025, of the Government).

2. The Ministry of Agriculture and Environment, Ministry of Construction and Ministry of Public Security and other competent state agencies shall:

a) Build a data connection and sharing system, direct related organizations to access and exploit electronic data on registration fee payment on the National Public Service Portal, ministerial-level public service portals (or ministerial-level administrative procedure resolution information systems), and provincial-level administrative procedure resolution information systems to carry out property registration-related administrative procedures.

b) Connect and share data on property liable to registration fee according to information items specified in the registration fee declaration form promulgated by the Ministry of Finance and under regulations on electronic connection.

3. The Ministry of Construction (the Vietnam Register) shall classify means of transport as a basis for the collection of registration fee under regulations.

4. People’s Committees of provinces and centrally-run cities shall:

a) Promulgate the table of registration fee calculation prices for houses, automobiles and motorcycles for use as a basis for registration fee calculation in accordance with this Decree.

b) Submit to People’s Councils of provinces and centrally-run cities for decision the registration fee rate applicable to cars with up to 9 seats in their localities under Point a, Clause 5, Article 8 of this Decree.

c) Connect and share the data of the registration fee calculation price tables and adjusted and supplemented registration fee calculation price tables for automobiles and motorcycles to the provincial-level tax offices for update in tax offices’ property registration management app, facilitating centralized monitoring and the execution of registration fee declaration and payment procedures as regulated.”.

Article 2. Implementation provisions

1. This Decree takes effect on July 01, 2025.

2. From the effective date of this Decree until the end of December 31, 2025, if the People's Committees of provinces and centrally-run cities have not yet issued the registration fee calculation price tables for automobiles and motorcycles, the registration fee calculation price table and the adjusted and supplemented registration fee calculation price table for automobiles and motorcycles issued by the Ministry of Finance shall continue to be applied.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces and centrally-run cities, and related organizations and individuals shall implement this Decree.

On behalf of the Government

For the Prime Minister

Deputy Prime Minister

Ho Duc Phoc