Circular No. 146/2009/TT-BTC guiding the regime for collecting, paying, and managing the use of fees for handling matters related to nationality.

Circular No. 146/2009/TT-BTC guides the regime for collecting, paying, and managing the use of fees for handling matters related to nationality in Vietnam. This document stipulates the fee collection rates for Vietnamese citizens and foreigners when applying for acquisition, reacquisition, or renunciation of nationality, and also specifies the exempted subjects.

Document No.146/2009/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated27/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date20/07/2009
Effective date03/09/2009
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 146/2009/TT-BTC guides the regime for collecting, paying, and managing the use of fees for handling matters related to nationality in Vietnam. This document stipulates the fee collection rates for Vietnamese citizens and foreigners when applying for acquisition, reacquisition, or renunciation of nationality, and also specifies the exempted subjects.

Scope of application

Vietnamese citizens and foreigners who submit applications to acquire, reacquire, or renounce Vietnamese nationality.

Key points

  • Vietnamese citizens and foreigners must pay a fee of 3,000,000 VND for acquiring nationality, and 2,500,000 VND for reacquiring or renouncing nationality.
  • Persons with special merit, those in difficult economic circumstances, stateless persons, and Laotian immigrants who have settled stably before January 1, 2009 are exempt from the fee.
  • The Department of Justice of provinces and centrally-administered cities is the agency responsible for collecting the fees. This agency is responsible for registering, declaring, and paying the fees into the State budget according to regulations.
  • Thirty percent of the fee amount is retained to cover costs related to handling applications for acquisition, reacquisition, or renunciation of nationality. Seventy percent of the fee amount is paid into the State budget.
  • This Circular takes effect 45 days after signing and replaces Joint Circular No. 08/TTLT/BTC-BTP-BNG dated 1998.

🌐 Social impact of this document

  • Citizens and businesses will have to pay fees for procedures related to nationality, which may create financial burdens.
  • Those exempt from fees such as persons with special merit or in difficult economic circumstances will reduce financial burdens.

❓ Frequently asked questions

What is the fee for applying for acquisition of nationality?

3,000,000 VND.

Who is exempt from the fee?

Persons with special merit, those in difficult economic circumstances, stateless persons, and Laotian immigrants who have settled stably before January 1, 2009.

Which agency collects the fee?

The Department of Justice of provinces and centrally-administered cities.

What percentage of the fee amount is retained?

Thirty percent of the fee amount is retained.

When does this Circular take effect?

45 days after signing.

Full text

MINISTRY OF FINANCE

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SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom – Happiness

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Number: 146/2009/TT-BTC

Hanoi, July 20, 2009

CIRCULAR

Guidelines for the collection, submission, management, and utilization of fees for handling matters related to nationality fee for handling matters related to citizenship

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Pursuant to the Nationality Law;

Pursuant to the Ordinance on Fees and Charges;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance issues guidelines for the collection, submission, management, and utilization of fees for handling matters related to nationality in Vietnam as follows:

Article 1: Objects of Collection and Fee Rates:

Vietnamese citizens and foreigners who submit applications in Vietnam to acquire Vietnamese nationality, reacquire Vietnamese nationality, renounce Vietnamese nationality must pay a fee according to the rates specified in the Table of Fee Rates for Handling Matters Related to Nationality below:

Serial number

AMOUNT

RATE (VND)

1

Application Fee for Acquiring Vietnamese Nationality

3.000.000

2

Application Fee for Reacquiring Vietnamese Nationality

2.500.000

3

Charge for applying to renounce Vietnamese citizenship

2.500.000

Article 2: Subjects Exempted from Fees related to nationality:

1. Persons with special contributions to the cause of building and defending the Socialist Republic of Vietnam who apply to acquire or reacquire Vietnamese nationality include: Participants and revolutionaries before the August 19 Revolution in 1945; revolutionaries applying to acquire or reacquire Vietnamese nationality and other cases where acquiring or reacquiring Vietnamese nationality benefits the Socialist Republic of Vietnam.

2. Persons with difficult economic circumstances as defined by the Prime Minister's poverty standards and implementing documents who apply to acquire or reacquire Vietnamese nationality.

3. Stateless persons applying to acquire Vietnamese nationality as stipulated in Article 22 of the Nationality Law.

4. Persons applying to acquire Vietnamese nationality who are Laotians who have been granted permission to reside stably in Vietnam before January 1, 2009, pursuant to Decision No. 206/QĐ-TTg dated February 12, 2009 of the Prime Minister.

5. Persons applying to acquire Vietnamese nationality who are Cambodians fleeing genocide from 1978 to 1983 without proof of original nationality and who were previously registered at refugee camps in Vietnam under the protection of the United Nations High Commissioner for Refugees (UNHCR).

Article 3: Organization of Collection, Submission, Management, and Utilization:

1. The agency collecting fees for applications to acquire Vietnamese nationality, reacquire Vietnamese nationality, renounce Vietnamese nationality is the Department of Justice of provinces and centrally administered cities when receiving applications for acquiring Vietnamese nationality, reacquiring Vietnamese nationality, renouncing Vietnamese nationality, and retaining Vietnamese nationality. The fee collection agency is responsible for registering and declaring the payment of fees into the state budget in accordance with the provisions of Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of some articles of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of some articles of the Law on Tax Administration.

2. Fees for handling matters related to nationality are revenues belonging to the State Budget. The fee collection agency is allowed to retain 30% (thirty percent) of the collected fees to cover expenses for the unit's activities as follows: Retain 30% (thirty percent) of the collected fees to serve the work of reviewing and verifying applications and compensating other related expenses for handling applications to acquire, reacquire, renounce, and retain Vietnamese nationality. The fee collection agency shall remit 70% (seventy percent) of the collected fees into the State Budget according to the corresponding chapters, types, items, sub-items, and minor items of the State Budget Classification currently in effect.

3. Fees for applications to acquire Vietnamese nationality, reacquire Vietnamese nationality, renounce Vietnamese nationality are collected in Vietnamese Dong (VND).

4. Fees for handling matters related to nationality for foreigners and overseas Vietnamese submitting applications at Vietnamese representative offices abroad are regulated in Circular No. 134/2004/TT-BTC dated December 31, 2004 of the Ministry of Finance guiding the system of collection, submission, management, and utilization of fees applicable at Vietnamese representative offices abroad and documents amending, supplementing, or replacing this Circular.

Article 4: Implementation:

1. This Circular shall take effect 45 days from the date of signature. This Circular replaces Joint Circular No. 08/TTLT/BTC-BTP-BNG dated December 31, 1998 guiding the collection, payment, management, and use of fees for handling matters related to obtaining, returning, renouncing Vietnamese nationality, and issuing certificates of Vietnamese nationality and certificates of loss of Vietnamese nationality.

2. Regarding the exemption of nationality registration fees for Lao immigrants who have been granted permanent residence permits before January 1, 2009 and wish to apply for Vietnamese nationality according to Decision No. 206/QĐ-TTg dated February 12, 2009 of the Prime Minister, such exemptions shall be effective from the date Decision No. 206/QĐ-TTg takes effect.

3. Other contents related to the collection, payment, management, use, and public disclosure of non-guided fee collection procedures under this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration.

4. Organizations and individuals subject to the payment of fees and relevant agencies are responsible for implementing this Circular. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance.

Place of Receipt:

- Central Party Office;

- National Assembly's Office;

- President's Office;

- Supreme People's Procuracy;

- Supreme People's Court;

- State Audit Office;

- Ministries, agencies equivalent to ministries, and government agencies;

- Office of the Central Steering Committee on Anti-Corruption;

- Central Agencies of Mass Organizations;

- Official Gazette;

- Legal Draft Inspection Department (Ministry of Justice);

- People's Committees, Departments of Finance, Taxation Services, State Treasury at provincial and centrally-administered city levels;

- Units under the Ministry of Finance;

- Government website;

- Ministry of Finance website;

- Legal Draft Inspection Department (Ministry of Justice);

- To be filed with VT, CST (CST 3).

DEPUTY MINISTER

DEPUTY MINISTER

(Signed)

Do Hoang Anh Tuan

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