Circular No. 146/2025/TT-BTC provides detailed regulations on the issuance, budgeting, management, and settlement of state budget funds for training overseas Vietnamese students.

CIRCULAR

REGULATIONS ON THE SYSTEM, BUDGET ESTIMATION, MANAGEMENT AND USE, AND SETTLEMENT OF TRAINING EXPENSES FOR VIETNAMESE STUDENTS ABROAD FUNDED BY THE STATE BUDGET

CREATING VIETNAMESE STUDENT SCHOLARS ABROAD AT THE EXPENSE OF THE STATE BUDGET

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

Pursuant to Decree No. 86/2021/NĐ-CP dated September 25, 2021 of the Government stipulating the procedures for Vietnamese citizens to study, teach, conduct scientific research, and engage in academic exchanges abroad;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating 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 Financial and Economic Affairs;

The Minister of Finance issues this Circular stipulating the system, budget estimation, management and use, and settlement of training expenses for Vietnamese students studying abroad funded by the state budget.

Article 1. Scope of Regulation and Applicability

1. Scope of Regulation

a) This Circular regulates the system, budget estimation, management and use, and settlement of training expenses for Vietnamese students studying abroad funded by the state budget.

In cases where there are separate guidelines for overseas training programs and projects, such programs and projects shall be implemented in accordance with this Circular and the specific guidelines provided for those programs and projects.

b) This Circular does not regulate the funding for administrative bodies managing the training of Vietnamese students abroad that is guaranteed by the state budget within the annual budget allocated to the Ministry of Education and Training and other central ministries, agencies, and localities sending students abroad (hereinafter referred to as Sending Agencies).

2. Applicability

a) Students sent to study, train, and enhance their skills abroad under agreements and cooperation arrangements between the Government of Vietnam and foreign governments.

b) Students sent to study, train, and enhance their skills abroad under overseas training programs and projects approved by competent authorities.

c) Sending Agencies, organizations, units, and individuals entrusted with the task of organizing and implementing overseas training programs and projects approved by competent authorities.

Article 2. Sources of Funding

1. Regular expenditure from the state budget of central ministries, agencies, and localities according to the budget allocation hierarchy.

2. Non-reimbursable grants from foreign governments, organizations, and individuals to the State, the Government of Vietnam, and local authorities; voluntary contributions from domestic and international organizations and individuals in accordance with regulations.

Article 3. Principles for Managing and Using Funds from the State Budget

1. Educational institutions, agencies, organizations, units, and individuals entrusted with the management and use of state budget funds for training and enhancement activities stipulated in this Circular shall be responsible for managing and using these funds in compliance with laws on the state budget and related laws, ensuring they are used for the intended recipients, purposes, systems, and expenditure standards prescribed by competent authorities; they shall be subject to inspection, auditing, and supervision by competent authorities in accordance with the law; and they must ensure convenience for students.

2. Sending Agencies shall be responsible for leading and coordinating with educational institutions, agencies, organizations, units, localities, and individuals involved to organize inspections and oversight of fund management and use, regularly evaluate and compile training outcomes as required by regulations or at the request of competent authorities.

3. Priority should be given to using grants, donations, and contributions to fulfill overseas training and enhancement tasks in accordance with relevant laws and agreements with sponsors; simultaneously, the state budget will not allocate funds for items already covered by grants, donations, and contributions.

4. The issuance of scholarships and non-scholarships for students whose study period needs to be extended; air tickets for return trips shall be carried out in accordance with Decree No. 86/2021/NĐ-CP and the provisions of this Circular.

Article 4. Domestic Training Expenses

1. Tuition fees and related charges payable to domestic educational institutions when a course includes a period of training or enhancement in Vietnam shall be paid in Vietnamese Dong in accordance with tuition fee regulations.

2. The maximum expenditure limit for the contents specified in Clause 1 of this Article is equivalent to 3,500 USD per academic year for a doctoral student; 3,000 USD per academic year for a master's student; and 2,500 USD per academic year for a bachelor's student, based on the monthly exchange rate set by the Ministry of Finance.

3. Within the maximum expenditure limit stipulated in Clause 2 of this Article, it includes the following support expenditures for students during their study period in Vietnam:

a) Doctoral training: 1,050,000 Vietnamese Dong per person per month;

b) Master's training: 900,000 Vietnamese Dong per person per month;

c) Bachelor's training: 750,000 Vietnamese Dong per person per month.

Article 5. Overseas Training Expenses

1. Tuition Fees and Related Expenses

a) Tuition fees and related expenses payable to foreign training institutions shall be paid in US dollars or the local currency of the country where the institution is located, according to the contract or the level announced by the foreign training institution in the student acceptance letter. In cases where students must pay tuition fees and related expenses in advance at the request of the training institution to ensure admission conditions, they will be reimbursed based on valid documentation confirming payment from the training institution in accordance with current regulations.

b) Based on the application file of the agency sending students abroad, the State Treasury will transfer corresponding funds to the foreign training institution or pay directly to the student if the student has already prepaid tuition fees and related expenses as required by the training institution.

2. Living Allowance

a) The living allowance for students will be provided from the date of enrollment until the actual end date but not exceeding the time specified in the decision to send them to study issued by the agency sending students abroad.

b) The level of living allowance for the subjects specified in point a, Clause 2, Article 1 of this Circular shall be determined and implemented by the agency sending students abroad according to one of the following cases:

- If the country signing the agreement or arrangement specifies a specific amount of living allowance in the agreement or arrangement or the acceptance notice from the foreign side is lower than the living allowance stipulated in Column A of the Appendix attached to this Circular, the student will be compensated for the difference.

- If the country signing the agreement or arrangement does not specify a specific amount of living allowance in the agreement or arrangement or the acceptance notice from the foreign side, the student will be supported according to the level specified in Column B of the Appendix attached to this Circular.

- If the country signing the agreement or arrangement does not support living allowance, the student will receive living allowance according to the level specified in Column A of the Appendix attached to this Circular.

c) The level of living allowance for subjects not covered by point a, Clause 2, Article 1 of this Circular: Implement according to the expenditure level in Column A of the Appendix attached to this Circular.

d) When starting their course abroad, students will be granted travel expenses and three to six months' living allowance in Vietnam. The agency sending students abroad will decide the specific grant period to ensure easy monitoring and accounting; it will take primary responsibility for coordinating with the State Treasury and relevant agencies to organize the payment to students.

In cases where students receive living allowances in Vietnam during work trips as stipulated, internships, data collection, leave of absence, or holidays according to the regulations of the foreign educational institution, the agency sending students abroad will coordinate with the State Treasury and relevant agencies to process the issuance of living allowances to students according to the prescribed system; ensuring convenience for students, the amount of living allowance already issued in Vietnam will be deducted accordingly from the total living allowance of the student according to the prescribed system.

đ) The payment of living allowance to students will be made periodically every quarter or six months, ensuring that it does not affect their studies and research. In special cases (natural disasters, epidemics, war, difficulties in transferring money abroad...), students must report to the agency sending them abroad for consideration and decision on the issuance of living allowances on a case-by-case basis, but not exceeding twelve months per issuance.

e) For some countries not specified in the Appendix attached to this Circular, the agency sending students abroad will consider, decide, and settle expenditures according to the average level of countries in the same continent and region, and bear responsibility in accordance with the law.

3. Airfare, Train, Car Tickets, and Other Transportation Costs; Travel Expenses

a) Students will be granted one round-trip air ticket from Vietnam to the place of study and one round-trip air ticket from the place of study back to Vietnam for each course, except for cases specified in Clause 3 and Clause 4, Article 3 of this Circular.

b) The content and expenditure levels will be implemented according to the system applied to the subjects specified in point đ, Clause 1 and point b, Clause 3 of Article 4 of Circular No. 140/2025/TT-BTC dated December 30, 2025, of the Ministry of Finance, which stipulates the system of travel expenses for short-term overseas assignments funded by the state budget.

c) In cases where students purchase their own return tickets, when returning to Vietnam, the reimbursement will be based on valid boarding pass receipts, boarding passes, passport copies (pages with photos, visas, and entry-exit stamps matching the study period); the maximum amount will not exceed the fare for pre-paid economy class tickets announced by airlines operating legally within Vietnam's territory.

d) Travel expenses (to cover airport fees in Vietnam and transportation from the airport to the residence) will be granted once with a fixed amount of 100 USD/student (one hundred US dollars) throughout the entire study period according to the decision.

4. Other Related Expenses

a) Compulsory Health Insurance

The level of compulsory health insurance will be settled according to the level specified by the host country (based on the level announced in the student acceptance letter from the training institution) and will be provided in US dollars or the local currency of the host country, with a maximum not exceeding 1,000 USD/person/year (one thousand US dollars).

If the level of compulsory health insurance in the host country exceeds 1,000 USD/person/year (one thousand US dollars) or if the student wishes to purchase health insurance at a higher level than stipulated in this Circular, the student must cover the difference themselves.

In cases where students purchase compulsory health insurance in advance at the request of the host country, they will be reimbursed based on valid documentation confirming the payment of health insurance according to current regulations, but not exceeding the level specified in this clause.

b) Passport and Visa Fees: Settled according to the level specified by the state for passport processing costs; actual visa fee invoices from the countries where the students are sent to train.

c) Rewards for Students: Implemented according to the laws on commendation and rewards and related laws.

d) Shipping Costs for Repatriating Remains or Ashes in Cases Where Students Die Due to Natural Disasters, Epidemics, War, or Other Circumstances Not Caused by the Students During Their Study Abroad Period: Full shipping costs will be supported or the remaining portion of the shipping costs will be supported after insurance has been paid out.

Based on the proposal of the student's family, the agency sending students abroad will take primary responsibility for coordinating with diplomatic and consular agencies to examine and consider each case specifically and develop a support plan.

e) Bank Transfer Fees According to the Regulations of the Host Country's Banks (if applicable).

Article 6. Budget preparation; allocation and transfer of budget; management, utilization and settlement

1. Annually, at the time of preparing the state budget estimate, based on the plans and tasks approved by the competent authority, agencies and units assigned the task of using the state budget to train overseas Vietnamese students shall prepare their budget estimates, consolidate them into their own agency or unit's budget estimate, submit them for review by the superior managing agency, and then incorporate them into the first-level budget estimate to be submitted to the financial authority at the same level for approval by the competent authority in accordance with the State Budget Law and other relevant laws.

2. Based on the annual budget estimate approved by the competent authority, the first-level budget entity shall implement the allocation and transfer of training funding for overseas Vietnamese students to the budget-using entities in accordance with the State Budget Law; detailing each specific expenditure task as stipulated in Articles 4 and 5 of this Circular.

3. The management, utilization and settlement of funds shall be carried out in accordance with the State Budget Law.

Article 7. Payment procedures through the State Treasury

1. The issuance and payment of funds shall be carried out in accordance with the provisions of the State Budget Law and related laws.

2. Regarding the payment procedures for activity expenses for training and development through the State Treasury: Implement according to the provisions of Government Decree No. 347/2025/NĐ-CP dated December 29, 2025, which stipulates administrative procedures under the State Treasury sector. After making payments, the State Treasury shall record the state budget expenditures in Vietnamese Dong according to the accounting exchange rate prescribed by the Ministry of Finance.

Article 8. Implementation Provisions

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

2. Circular Joint Circular No. 144/2007/TTLT-BTC-BGD-BNG dated December 5, 2007, issued by the Minister of Finance, the Minister of Education and Training, and the Minister of Foreign Affairs guiding the disbursement and management of training funding for overseas Vietnamese students using state budget funds, and Joint Circular No. 206/2010/TT1.T-BTC-BGDDT-BNG amending and supplementing certain articles of Joint Circular No. 144/2007/TTLT-BTC-BGD-BNG, shall cease to be effective from the date this Circular takes effect.

3. For one-time expenses for overseas Vietnamese students and mandatory health insurance in 2026 that have been reviewed and decided upon by the competent authority and allocated and paid before this Circular takes effect, they shall continue to be implemented in accordance with the provisions of Joint Circular No. 144/2007/TTLT-BTC-BGD-BNG, amended and supplemented by Joint Circular No. 206/2010/TTLT-BTC-BGDĐT-BNG.

4. For the training funding for overseas Vietnamese students in 2026, the dispatching agencies shall proactively arrange and schedule within the scope of the state budget expenditure plan for 2026 already transferred by the competent authority. In cases where additional funding requirements exceed the budget balance capacity, the ministries, central agencies, and localities shall submit accompanying documents with explanatory materials (content proposals, legal basis, calculation basis, funding needs, etc.) to the relevant authorities as stipulated for review and decision by the competent authority in accordance with the State Budget Law and other relevant laws.

5. In cases where the normative legal documents cited in this Circular are amended, supplemented, or replaced by other normative legal documents, they shall be implemented in accordance with the provisions of those amended, supplemented, or replacing documents.

6. During implementation, if there are difficulties, please promptly reflect them to the Ministry of Finance for study, amendment, and supplementation.