Circular 11/2026/TT-BTC on the levels of collection, the system of collection, and payment of fees in the railway sector

CIRCULAR
Prescribing the level of collection, collection system, and payment of fees in the railway sector

Pursuant to Law on Fees and Charges No. 97/2015/QH13;

Pursuant to Law on State Budget No. 89/2025/QH15;

Pursuant to Law on Railways No. 95/2025/QH15;

Pursuant to Law on Tax Administration No. 38/2019/QH14;

Pursuant to Decree No. 362/2025/NĐ-CP dated December 31, 2025 of the Government detailing certain provisions and measures for organizing and guiding the implementation of the Law on Fees and Charges;

Pursuant to Decree No. 16/2026/NĐ-CP dated January 14, 2026 of the Government detailing certain provisions of the Law on Railways;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration, amended and supplemented by Decree No. 91/2022/NĐ-CP;

Pursuant to Decree No. 347/2025/NĐ-CP dated December 29, 2025 of the Government prescribing administrative procedures within the domain of the State Treasury;

Pursuant to Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government prescribing invoices and vouchers, amended and supplemented by Decree No. 70/2025/NĐ-CP;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government prescribing the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by Decree No. 166/2025/NĐ-CP;

At the proposal of the Director of the Department of Tax Policy Management and Supervision,

The Minister of Finance promulgates this Circular prescribing the level of collection, collection system, and payment of fees.

Article 1. Scope of Regulation and Applicability

1. This Circular prescribes the level of collection, collection system, and payment of fees in the railway sector, including: fees for using national railway infrastructure invested by the State and fees for driving license examinations.

2. This Circular applies to fee payers, fee collectors, and other organizations and individuals related to the collection and payment of fees in the railway sector.

Article 2. Fee Payers and Fee Collectors

1. Railway transport enterprises when using national railway infrastructure invested by the State for railway transport business must pay fees for using national railway infrastructure invested by the State according to the provisions of this Circular.

2. Individuals submitting applications for driving license examinations must pay driving license examination fees according to the provisions of this Circular.

3. The state management agency responsible for driving license examinations under the laws on railways is the fee collector for driving license examination fees according to the provisions of this Circular.

Article 3. Level of Fees

1. The level of fees for using national railway infrastructure invested by the State is prescribed as follows:

a) From the date this Circular takes effect until December 31, 2027, the level of fees for using national railway infrastructure invested by the State is 2% of railway transport revenue.

b) From January 1, 2028 onwards, the level of fees for using national railway infrastructure invested by the State is 8% of railway transport revenue.

2. The level of driving license examination fees is VND 950,000 per person per examination.

Article 4. Exempted Parties

1. Exemption from fees for using national railway infrastructure invested by the State applies to railway transport enterprises using national railway infrastructure invested by the State for the following purposes:

a) Inspection, repair, and maintenance of railway infrastructure

b) Serving flood prevention and railway rescue operations.

c) Serving national defense and security needs.

d) Serving special transportation missions and social welfare transportation as prescribed by the laws on railways.

2. Exemption from driving license examination fees applies to the following parties: individuals belonging to poor households as prescribed by the laws on poverty reduction.

b) Individuals who have rendered meritorious service to the revolution as prescribed by the laws on preferential treatment for those who have rendered meritorious service to the revolution.

c) Ethnic minority groups residing in particularly difficult communes as prescribed by the laws.

Article 5. Declaration and Payment of Fees

1. For fees for using national railway infrastructure invested by the State, railway transport enterprises shall declare and pay fees for using national railway infrastructure invested by the State monthly into the State budget (central budget) according to the chapters and sub-items of the current State budget classification and settle accounts annually according to the laws on tax administration.

2. For driving license examination fees

a) Fee payers shall pay fees into the State budget according to the form prescribed in Decree No. 362/2025/NĐ-CP dated December 31, 2025 of the Government detailing certain provisions and measures for organizing and guiding the implementation of the Law on Fees and Charges.

b) Fee collectors shall remit 100% of the collected fees into the State budget according to the chapters and sub-items of the current State budget classification, including accrued interest (if any) on the relevant account balance during the collection process. The cost of collecting fees is covered by the State budget within the budget of the fee collector according to the State budget expenditure regulations. Fee collectors shall declare, pay, and settle accounts for fees according to the laws on tax administration.

Article 6. Effective Date

1. This Circular takes effect from March 27, 2026.

2. This Circular replaces Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance prescribing the level of collection, collection system, and payment of fees for using railway infrastructure.

3. Abolish item number 15 in the Fee and Charge Table prescribed in Clause 1, Article 1 of Circular No. 64/2025/TT-BTC dated June 30, 2025 of the Minister of Finance prescribing the level of collection, exemption of certain fees and charges to support businesses and people.

4. Other contents related to the collection, payment, receipt, public disclosure of the collection system not prescribed in this Circular shall be implemented according to the provisions of the following documents: Law on Fees and Charges No. 97/2015/QH13; Decree No. 362/2025/NĐ-CP; Law on Tax Administration No. 38/2019/QH14; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration, amended and supplemented by Decree No. 91/2022/NĐ-CP; Decree No. 347/2025/NĐ-CP dated December 29, 2025 of the Government prescribing administrative procedures within the domain of the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government prescribing invoices and vouchers, amended and supplemented by Decree No. 70/2025/NĐ-CP and Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government prescribing invoices and vouchers, Decree No. 70/2025/NĐ-CP dated March 20, 2025 amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP.

5. In case the related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacing documents.

6. During the implementation period, in case of any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and guidance supplementation.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the levels of collection, collection systems, and fees within the railway sector, including: fees for using national railway infrastructure invested by the State and examination fees for train drivers.

2. This Circular applies to fee payers, organizations collecting fees, and other organizations and individuals related to the collection and payment of fees within the railway sector.

Article 2. Fee Payers and Organizations Collecting Fees

1. Railway transport enterprises when using national railway infrastructure invested by the State for railway transport business must pay fees for using national railway infrastructure invested by the State according to the provisions of this Circular.

2. Individuals submitting applications for driver examination must pay driver examination fees according to the provisions of this Circular.

3. The state management agency responsible for driver examinations as prescribed by laws on railways is the organization collecting driver examination fees according to the provisions of this Circular.

Article 3. Levels of Fees

1. The level of fees for using national railway infrastructure invested by the State is prescribed as follows:

a) From the date this Circular takes effect until December 31, 2027, the level of fees for using national railway infrastructure invested by the State is 2% of railway transport business revenue.

b) From January 1, 2028 onwards, the level of fees for using national railway infrastructure invested by the State is 8% of railway transport business revenue.

2. The level of driver examination fees is VND 950,000 per person per examination.

Article 4. Exempted Parties

1. Exemption from fees for using national railway infrastructure invested by the State for railway transport enterprises using national railway infrastructure invested by the State for the following purposes:

a) Inspection, repair, and maintenance of railway infrastructure

b) Serving flood prevention and railway rescue operations.

c) Serving national defense and security needs.

d) Serving special transportation tasks and social welfare transportation as prescribed by laws on railways.

2. Exemption from driver examination fees for the following parties:

Persons belonging to poor households as prescribed by laws on poverty reduction.

b) Persons who have rendered meritorious service to the revolution as prescribed by laws on preferential treatment for those who have rendered meritorious service to the revolution.

c) Ethnic minority groups residing in particularly difficult communes as prescribed by laws.

Article 5. Declaration and Payment of Fees

1. For fees for using national railway infrastructure invested by the State

Railway transport enterprises shall declare and pay fees for using national railway infrastructure invested by the State monthly into the State budget (central budget) according to the chapter and sub-item of the current State budget classification and settle accounts annually according to the legal regulations on tax administration.

2. For driver examination fees

a) Fee payers shall pay fees into the State budget according to the form prescribed in Decree No. 362/2025/NĐ-CP dated December 31, 2025, of the Government detailing certain provisions and measures to organize and guide the implementation of the Law on Fees and Charges.

b) Collection organizations shall remit 100% of the collected fees into the State budget according to the chapter and sub-item of the current State budget classification, including accrued interest (if any) on the relevant account balance during the collection process. The cost of collecting fees is covered by the State budget in the organizational budget according to the State budget expenditure standards prescribed by law. Collection organizations shall declare, pay, and settle accounts for fees according to the legal regulations on tax administration.

Article 6. Effective Date

1. This Circular takes effect from March 27, 2026.

2. This Circular replaces Circular No. 295/2016/TT-BTC dated November 15, 2016, of the Minister of Finance prescribing the levels of collection, collection systems, and fees for using railway infrastructure.

3. Abolish item number 15 in the Table of Fees and Charges prescribed in Clause 1, Article 1 of Circular No. 64/2025/TT-BTC dated June 30, 2025, of the Minister of Finance prescribing the levels of collection, exemption of certain fees and charges to support businesses and people.

4. Other contents related to the collection, payment, collection receipts, and publicizing the collection system not prescribed in this Circular shall be implemented according to the provisions of the following documents: Law on Fees and Charges No. 97/2015/QH13; Decree No. 362/2025/NĐ-CP; Law on Tax Administration No. 38/2019/QH14; Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing certain provisions of the Law on Tax Administration, amended and supplemented by Decree No. 91/2022/NĐ-CP; Decree No. 347/2025/NĐ-CP dated December 29, 2025, of the Government on administrative procedures under the National Treasury sector; Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government on invoices and certificates, amended and supplemented by Decree No. 70/2025/NĐ-CP and Circular No. 32/2025/TT-BTC dated May 31, 2025, of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government on invoices and certificates, Decree No. 70/2025/NĐ-CP dated March 20, 2025, amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP.

5. In case the related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacing documents.

6. During the implementation period, in case there are difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and guidance.

Central Committee of the Communist Party of Vietnam;

Prime Minister, Deputy Prime Ministers;

Central Party Office and Party Committees;

Office of the General Secretary;

National Assembly;

National Ethnic Council;

Economic and Financial Committee;

Office of the President;

Supreme People's Procuracy;

Supreme People's Court;

State Audit Agency;

Central agencies of mass organizations;

Ministries, ministerial-level agencies, and agencies under the Government;

Provincial People's Councils and People's Committees;

Provincial Departments of Finance;

State Treasuries in regions;

Department of Legal Review and Administrative Violation Handling;

Government Electronic Portal;

National Database on Laws;

Ministry of Finance Electronic Portal;

Units under the Ministry of Finance;

File: VT, CST (170b), 4s