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

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 10/2022/ND-CP of January 15, 2022, on registration fee^[1]

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

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

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

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

Pursuant to the January 18, 2024 Land Law; and the June 29, 2024 Law Amending and Supplementing a Number of Articles of 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;

At the proposal of the Minister of Finance;

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

Article 1. To amend and supplement a number of articles of the Government’s Decree No. 10/2022/ND-CP of January 15, 2022, 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 collectively referred to as motorcycles) that must be registered and bear number plates granted by competent state agencies in accordance with the law on road traffic order and safety.

7. Automobiles, trailers and semi-trailers, motorized four-wheeled passenger vehicles, motorized four-wheeled cargo vehicles, special-purpose motorcycles and other similar vehicles that must be registered and bear number plates granted by competent state agencies in accordance with the law on road traffic order and safety.”.

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 house or land purchase and sale contract (the land plot is attached to house(s) or property thereon without separating land value) is higher than the price set by the provincial-level People’s Committee, the registration fee calculation price of such house or land plot shall be the price stated in the house or land purchase and sale contract.”.

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

“2. The registration fee calculation price of the property specified in Article 3 of this Decree (except houses, land and vehicles specified 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 special-purpose automobiles and special-purpose motorcycles) is the price specified in the registration fee calculation price bracket issued by provincial-level People’s Committees.

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

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 permissible pay load; for passenger cars, country of manufacture, brand, and permissible number of passengers, including the driver) shall be determined based on the database specified in Clause 2 of this Article.

b/ For automobiles and motorcycles of new types not yet listed in the registration fee calculation price bracket at the time of submission of the registration fee declaration, provincial-level tax offices shall base themselves on the database specified in Clause 2 of this Article to decide on the registration fee calculation price of each new type of automobile or motorcycle (for automobiles and motorcycles, it depends on vehicle type; for trucks, country of manufacture, brand, and permissible 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 bracket but the transfer price on the market increases or decreases by 5% or more compared to the price listed in the registration fee calculation price bracket, provincial-level tax offices shall assume the prime responsibility for, and coordinate with provincial-level Departments of Finance in, summarizing and reporting thereon to provincial-level People’s Committees before the 5^th of the last month of every quarter.

Provincial-level People’s Committees shall consider and issue a decision on adjusted and supplemented registration fee calculation price bracket 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 bracket shall be promulgated under regulations on promulgation of the registration fee calculation price bracket specified at Point a of this Clause.”.

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

“4. For motorcycles: 2%. 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 Points a and b, and the title of Clause 5 as follows:

“5. For automobiles, trailers or semi-trailers, motorized four-wheeled passenger vehicles, motorized four-wheeled cargo vehicles, special-purpose motorcycles and other similar vehicles: 2%.

Particularly:

a/ Passenger cars with 9 seats or less (including also pick-up trucks): The fee rate for first-time registration is 10%. When necessary to apply a higher fee rate to suit the practical conditions of each locality, provincial-level People’s Councils shall decide to increase by up to 50% of the registration fee rate specified at this Point.

b/ For crew cab pick-up trucks, vans with 2 or more rows of seats, designed with a fixed partition between the passenger compartment and the cargo compartment, the fee rate for first-time registration is equal to 60% of the first-time registration fee rate 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 Vietnam Register offices, tax offices shall determine the registration fee rate applicable to the vehicles under 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 subject to registration with competent state agencies, the registration fee shall be paid at the rate specified for each type of property. Particularly for body shells, chassis, engines and blocks of automobiles that are replaced and subject to registration with competent state agencies, the registration fee rate of 2% shall be applied.”.

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 (regardless of whether they are constructed on land areas inside or outside industrial parks or export processing zones); construction of houses under housing construction investment projects in accordance with law, including cases where the transferee further builds infrastructure facilities or houses for transfer. In these cases, if the transferee registers the ownership or use rights of houses or land for lease or use by themselves, it/he/she shall pay registration fee”.

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

“Individuals who use agricultural land under Article 47 of the Land Law.”.

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

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

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

“a/ Organizations or individuals contribute their property as capital to enterprises, credit institutions, cooperatives or unions of cooperatives.”.

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

“26. Houses and residential land areas of poor households; houses and residential land areas of households and individuals in areas with difficult socio-economic conditions or areas with extremely difficult socio-economic conditions in accordance with the law 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 providers that are digitally signed by the Department of Taxation and posted on the National Public Service Portal and Ministerial-level Public Service Portal (or ministerial-level Administrative Procedure Settlement Information System), provincial-level Administrative Procedure Settlement Information System shall have the same validity as paper documents so that traffic police offices, agriculture and environment agencies and other competent state agencies that are connected with the National Public Service Portal may access and exploit data 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/ Guide and stipulate in detail the contents assigned to it under this Decree.

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

2. The Ministry of Agriculture and Environment, the Ministry of Construction, the 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, and Ministerial Public Service Portal (or ministerial-level Administrative Procedure Settlement Information System), provincial-level Administrative Procedure Settlement Information System 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 for use as a basis for the collection of registration fee under regulations.

4. Provincial-level People’s Committees shall:

a/ Promulgate the registration fee calculation price bracket applicable to houses, automobiles and motorcycles for use as a basis for registration fee calculation under this Decree.

b/ Submit to provincial-level People’s Councils for decision the registration fee rate applicable to cars with 9 seats or less in their localities as specified at Point a, Clause 5, Article 8 of this Decree.

c/ Connect and share data on the registration fee calculation price bracket and the adjusted and supplemented registration fee calculation price bracket applicable to automobiles and motorcycles with provincial-level tax authorities for updating into their registration fee management application, serving the centralized monitoring and performance of procedures for registration fee declaration and payment under regulations.”.

Article 2. Implementation provisions

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

2. From the effective date of this Decree through December 31, 2025, if the registration fee calculation price bracket applicable to automobiles and motorcycles is not promulgated by provincial-level People’s Committees, the registration fee calculation price bracket and the adjusted and supplemented registration fee calculation price bracket applicable to automobiles and motorcycles promulgated by the Ministry of Finance may continue to be applied.

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

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
HO DUC PHOC