Circular No. 154/2025/TT-BTC stipulates the levels of collection, the system of collection, examination driving license fees, licensing fees for certificates to operate various types of vehicles, and registration fees for special-purpose motorcycles.

This Circular stipulates the levels of collection, the system of collection, examination driving license fees, licensing fees for certificates to operate various types of road traffic vehicles, and registration fees for special-purpose motorcycles. This document applies to organizations and individuals related to the declaration, collection, and payment of these fees.

문서 번호154/2025/TT-BTC
문서 유형Circular
발행 기관Ministry of Finance
서명자Cao Anh Tuấn — Thứ trưởng
업데이트11. 06. 2026
발행일31. 12. 2025
발효일01. 01. 2026
효력 만료일
상태In effect
✦ 스마트 요약

This Circular stipulates the levels of collection, the system of collection, examination driving license fees, licensing fees for certificates to operate various types of road traffic vehicles, and registration fees for special-purpose motorcycles. This document applies to organizations and individuals related to the declaration, collection, and payment of these fees.

적용 범위

[Fee Collecting Organization] is the state agency authorized to conduct driving examinations and issue driving licenses; [Fee Payer] is the organization or individual requesting a driving examination to obtain a driving license.

핵심 사항

  • The fee collecting organization must collect fees according to the levels specified in the attached Fee Collection Schedule (Article 3).
  • The fee payer shall pay the fee to the fee collecting organization in accordance with the provisions of Decree No. 362/2025/NĐ-CP (Article 4.1).
  • The fee collecting organization must remit the entire amount collected into the state budget and bear responsibility for managing and using this revenue in accordance with the law (Article 4.2).
  • The examination fee for driving categories A1, A, B1 is VND 60,000 per theoretical test and VND 70,000 per practical test; categories B, C1, C, D1, D2, D, BE, C1E, CE, D1E, D2E, DE have different fees ranging from VND 100,000 to VND 350,000 (Annex Table).
  • The licensing fee for issuing a driving license is VND 115,000 per issuance; the registration fee for vehicle registration certificates and motorcycle number plates for special-purpose motorcycles ranges from VND 35,000 to VND 140,000 per vehicle (Annex Table).

🌐 이 문서의 사회적 영향

  • To ensure transparency and fairness in the collection of examination driving license fees and the issuance of driving licenses.
  • To strengthen financial management of fee collecting organizations.

❓ 자주 묻는 질문

Can candidates who skip the examination get a refund of the fees paid?

No, candidates who are notified to take the examination but do not participate (skip the examination) will not be entitled to a refund of the fees paid.

Is the level of examination driving license fees applied nationwide?

Yes, the level of examination driving license fees is uniformly applied throughout the country when the examination management authority issues driving licenses conducts examinations.

전문

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

Number: 154/2025/TT-BTC Hanoi, December 31, 2025

CIRCULAR

Prescribing the level of collection, the system of collection, payment for driving license examination fees, issuance fees for certificates to operate various types of vehicles, and registration and issuance fees for special-purpose motorcycle plates

certificate for operating on various types of vehicles and registration, issuance fees

motorcycle license plates for specialized purposes

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

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

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

Pursuant to the Road Traffic Safety Law No. 36/2024/QH15;

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

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

Pursuant to Government Decree No. 11/2020/NĐ-CP dated January 20, 2020 regarding administrative procedures under the National Treasury sector;

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

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

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance promulgates this Circular prescribing the level of collection, the system of collection, payment for driving license examination fees, issuance fees for certificates to operate various types of vehicles, and registration and issuance fees for special-purpose motorcycle plates.

Article 1. Scope of Regulation and Applicability

1. This Circular prescribes the level of collection, the system of collection, payment for driving license examination fees, issuance fees for certificates to operate various types of vehicles (issuance fees for certificates to operate various types of road traffic vehicles) and registration and issuance fees for special-purpose motorcycle plates (registration and issuance fees for temporary vehicle registration certificates and special-purpose motorcycle plates).

2. The applicability of this Circular includes:

a) Organizations collecting fees and charges and individuals paying fees and charges as prescribed in Article 2 of this Circular.

b) Other organizations and individuals related to the declaration, collection, and payment of driving license examination fees, issuance fees for certificates to operate various types of road traffic vehicles, and registration and issuance fees for special-purpose motorcycle plates.

3. This Circular does not apply to driving license examinations and issuance of certificates to operate various types of vehicles for military and police forces performing national defense and security duties.

Article 2. Organizations Collecting Fees and Charges and Individuals Paying Fees and Charges

1. State agencies authorized to conduct driving license examinations to issue driving licenses, certificates to operate various types of road traffic vehicles, and registration certificates and special-purpose motorcycle plates according to the law are organizations collecting fees and charges as prescribed in this Circular.

2. Individuals paying fees and charges are organizations and individuals requesting state agencies authorized to conduct driving license examinations to be issued driving licenses, certificates to operate various types of road traffic vehicles, and registration certificates and special-purpose motorcycle plates according to the law.

Article 3. Level of Collection of Fees and Charges

The level of collection of driving license examination fees, issuance fees for certificates to operate various types of road traffic vehicles, and registration and issuance fees for special-purpose motorcycle plates prescribed in the attached Table of Fee and Charge Levels.

Article 4. Declaration, Collection, and Payment of Fees and Charges

1. Individuals paying fees and charges shall pay fees and charges to organizations collecting fees and charges according to Government Decree No. 362/2025/NĐ-CP dated December 31, 2025 detailing certain provisions and measures to organize and guide the implementation of the Law on Fees and Charges.

2. Organizations collecting fees and charges shall remit 100% of the collected fees and charges into the state budget according to the current state budget classification, including accrued interest (if any) on the balance in relevant accounts during the collection process. Costs for fee and charge collection are covered by the state budget within the organization's budget estimates according to the state budget expenditure regulations. Organizations collecting fees and charges shall declare, collect, and remit fees and charges, and settle accounts according to the tax management laws.

Article 5. Effective Date

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

2. Circular No. 37/2023/TT-BTC dated June 7, 2023 of the Minister of Finance prescribing the level of collection, the system of collection, payment, management, and use of driving license examination fees, issuance fees for certificates to operate various types of vehicles, and registration and issuance fees for special-purpose motorcycle plates ceases to be effective from the date this Circular takes effect.

3. Abolish Clause 5, Article 1 of Circular No. 06/2025/TT-BTC dated January 24, 2025 of the Minister of Finance amending and supplementing certain articles of Circulars of the Minister of Finance on fees and charges.

4. Matters related to the collection, payment, receipt, public disclosure of the system of fees and charges 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; Government Decree No. 362/2025/NĐ-CP dated December 31, 2025 detailing certain provisions and measures to organize and guide the implementation of the Law on Fees and Charges; Law on Tax Administration No. 38/2019/QH14; Government Decree No. 126/2020/NĐ-CP dated October 19, 2020 detailing certain provisions of the Law on Tax Administration, amended and supplemented by Government Decree No. 91/2022/NĐ-CP; Government Decree No. 11/2020/NĐ-CP dated January 20, 2020 regarding administrative procedures under the National Treasury sector; Government Decree No. 123/2020/NĐ-CP dated October 19, 2020 regarding invoices and vouchers, amended and supplemented by Government 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, and Government Decree No. 123/2020/NĐ-CP dated October 19, 2020 regarding invoices and vouchers, amended and supplemented by Government Decree No. 70/2025/NĐ-CP.

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

6. During the implementation period, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.

 

DEPUTY MINISTER

VICE MINISTER

(Signed)

Cao Anh Tuan

ANNEX

TABLE OF FEE AND CHARGE LEVELS
(Attached to Circular No. 154/2025/TT-BTC dated December 31, 2025 of the Minister of Finance)

____________

Serial No.

Name of Fee or Charge

Unit of Measurement

Level of Collection(VND)

1

Driving License Examination Fee

 

 

a

For examination of driving licenses for categories A1, A, B1:

 

- Theory examination

- Practical examination

Time

Time

60.000

70.000

b

For examination of driving licenses for cars (categories B, C1, C, D1, D2, D, BE, C1E, CE, D1E, D2E, DE):

 

- Theory examination

Time

100.000

- Practical examination in simulated traffic situations

Time

350.000

- Practical examination on road traffic

Time

80.000

- Driving license examination using software simulating traffic situations

Time

100.000

2

Issuance Fee for Certificates to Operate Various Types of Road Traffic Vehicles

 

Issuance, replacement, reissuance of driving licenses (national and international)

Time

115.000

3

Registration and Issuance Fee for Special-Purpose Motorcycle Plates

a

New issuance, replacement, reissuance, issuance with validity period of vehicle registration certificates accompanied by number plates

Time/vehicle

140.000

b

Replacement or reissuance of vehicle registration certificates without accompanying number plates

Time/vehicle

35.000

c

Issuance of temporary vehicle registration certificates and temporary number plates

Time/vehicle

49.000

d

Re-engraving chassis and engine numbers

Time/vehicle

50.000

Note:

1. The level of collection of driving license examination fees is uniformly applied nationwide when the examination authority issues driving licenses (regardless of whether it is a central or local agency).

2. Individuals taking the examination for a part of the driving license shall pay the corresponding driving license examination fee (calculated per examination attempt: first attempt, retake).

3. Organizations and individuals pay fees and charges to the agency receiving the application when handling procedures for driving license examinations, issuance of certificates to operate various types of road traffic vehicles, and vehicle registration and issuance of special-purpose motorcycle plates.

If an individual who has been notified to take the examination does not attend (abandons the examination), the paid fee will not be refunded.

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관계도

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154/2025/TT-BTC
Circular No. 154/2025/TT-BTC stipulates the levels of collection, the system of collection, examination driving license fees, licensing fees for certificates to operate various types of vehicles, and registration fees for special-purpose motorcycles.
In effect

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