Circular No. 155/2025/TT-BTC stipulates the rates of collection, payment procedures, exemptions for registration fees and license plates for motor vehicles.

CIRCULAR
Prescribing the level of collection, collection system, payment, exemption of registration fee for issuance of vehicle license plates
transportation vehicles
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Pursuant to the Law on Fees and Charges No. 97/2015/QH13;

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

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

Pursuant to the Law on Traffic Order and Safety No. 36/2024/QH15;

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

Pursuant to Decree No. 156/2024/NĐ-CP dated December 10, 2024 of the Government on auctioning vehicle license plates;

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

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

Pursuant to Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on 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 on the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by 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 issues this Circular prescribing the level of collection, collection system, payment, and exemption of registration fees for issuance of vehicle license plates.

Article 1. Scope of Regulation and Applicability

1. This Circular prescribes the level of collection, collection system, payment, and exemption of registration fees for issuance of vehicle license plates (registration fee for issuing vehicle registration certificates and license plates for motor vehicles).

2. This Circular applies to those who pay the registration fee, organizations collecting the registration fee, and other organizations and individuals related to the collection, payment, and exemption of registration fees for issuing vehicle registration certificates and license plates.

3. This Circular does not apply to the issuance of vehicle registration certificates and license plates for specialized motorcycles participating in road traffic and motor vehicles of the military used for national defense purposes.

Article 2. Persons Paying the Registration Fee

Organizations and individuals must pay the registration fee according to the provisions of this Circular when they are issued a vehicle registration certificate and license plate by a competent state agency.

Article 3. Organizations Collecting the Registration Fee

A competent state agency implementing the issuance of vehicle registration certificates and license plates according to the law is the organization collecting the registration fee as prescribed in this Circular.

Article 4. Explanation of Terms

In this Circular, certain terms are understood as follows:

1. Transportation vehicle (road transportation vehicle) refers to motor vehicles as defined by the law on traffic order and safety, including:

a) Cars, trailers, semi-trailers, four-wheeled passenger vehicles with engines, four-wheeled cargo vehicles with engines, and similar types of vehicles (hereinafter referred to collectively as cars).

b) Two-wheeled motorcycles, three-wheeled motorcycles, motorbikes (including electric motorcycles), and similar types of vehicles (hereinafter referred to collectively as motorcycles).

2. The areas specified in this Circular are determined based on administrative boundaries, specifically as follows:

a) Area I includes: Hanoi City and Ho Chi Minh City, comprising all communes and wards directly under the cities without distinction between inner city and suburban areas, except special zones directly under provinces.

b) Area II includes: Special zones directly under provinces within Area I and other provinces and centrally-administered municipalities outside Area I as specified in point a of this Clause.

3. Issuing new vehicle registration certificates and license plates refers to issuing vehicle registration certificates and license plates for transportation vehicles registering for the first time in Vietnam (including used transportation vehicles or those registered abroad, confiscated transportation vehicles, and other transportation vehicles established with full public ownership rights) according to regulations of the Ministry of Public Security.

4. Regarding vehicle registration certificates and license plates, it includes:

a) Issuing vehicle registration certificates and license plates applicable to cases of transferring ownership and relocating vehicles as stipulated by the Ministry of Public Security.

b) Reissuing and replacing vehicle registration certificates and license plates according to laws on traffic order and safety.

c) Issuing vehicle registration certificates and license plates for transportation vehicles already registered in Vietnam that do not fall under the cases specified in points a and b of this Clause according to regulations of the Ministry of Public Security.

Article 5. Amount of Registration Fee Collection

1. The amount of registration fee for issuing vehicle registration certificates and license plates for motor vehicles shall be as specified in the Table of Registration Fee Rates attached to this Circular.

2. Organizations and individuals with their headquarters or residence in a particular area shall pay the registration fee for issuing vehicle registration certificates and license plates for motor vehicles according to the corresponding rate applicable to that area.

Organizations and individuals who win auctions for vehicle license plates shall pay the registration fee for issuing vehicle registration certificates and license plates for motor vehicles according to the rate applicable to the area they choose to issue the auctioned vehicle license plates, in accordance with the law.

3. For police cars and motorcycles used for security purposes registered in Area I or registered at the Traffic Police Department under the Ministry of Public Security, the registration fee rate applicable in Area I shall apply.

4. The value of motorcycles serving as the basis for applying the registration fee rate for issuing vehicle registration certificates and license plates for motor vehicles is the tax valuation price at the time of registration.

Article 6. Exemption from Registration Fees

The following cases are exempt from registration fees:

1. Diplomatic missions, consular offices, and representative offices of international organizations within the United Nations system.

2. Diplomatic officials, consular officials, administrative and technical staff of foreign diplomatic missions and consular offices, members of international organizations within the United Nations system and members of their families who are not Vietnamese citizens or do not reside permanently in Vietnam, provided they have been issued diplomatic identification cards, service identification cards, or consular certificates by the Ministry of Foreign Affairs or local foreign affairs agencies (authorized by the Ministry of Foreign Affairs).

In this case, when registering vehicles and obtaining license plates for motor vehicles, the registrant must present the diplomatic identification card, service identification card, or consular certificate as prescribed by the Ministry of Foreign Affairs.

3. Other foreign organizations and individuals (representative offices of intergovernmental international organizations outside the United Nations system, representative offices of non-governmental organizations, delegations of international organizations, members of other agencies and organizations) not falling under the categories mentioned in Clause 1 and Clause 2 of this Article but are exempt from paying the registration fee for issuing vehicle registration certificates and license plates for motor vehicles pursuant to international commitments, international treaties to which the Socialist Republic of Vietnam is a party, or international agreements between the contracting parties of Vietnam and the contracting parties of foreign countries. In such cases, the organization or individual must provide the registration agency with copies of the international commitment, international treaty, or international agreement.

4. Three-wheeled motorcycles exclusively used by persons with disabilities.

Article 7. Declaration, Collection, and Payment of Registration Fees

1. The person paying the registration fee shall submit the registration fee to the organization collecting the registration fee in accordance with 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 Registration Fees.

2. The organization collecting the registration fee shall remit 100% of the collected registration fee revenue to the state budget (central budget) according to the chapter and sub-item of the current state budget classification, including accrued interest (if any) on the balance in related accounts during the collection process. The cost of collecting the registration fee shall be covered by the state budget allocated in the organizational budget of the collection organization in accordance with the state budget expenditure regulations stipulated by law. The organization collecting the registration fee shall declare, collect, and remit the registration fee in accordance with the law on tax administration.

Article 8. Organization of Implementation        

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

2. Circular No. 60/2023/TT-BTC dated September 7, 2023, of the Minister of Finance detailing the rates, collection, payment, exemption, and management of registration fees for registering and issuing license plates for road motor vehicles shall cease to be effective from the date this Circular comes into force.

3. Abolish Clause 5, Article 1 of Circular No. 71/2025/TT-BTC dated July 1, 2025, of the Minister of Finance amending and supplementing certain articles of Circulars of the Minister of Finance on fees and registration fees.

4. Matters related to the collection, payment, payment vouchers, and publicizing the registration fee collection regime not specified in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Registration Fees No. 97/2015/QH13; 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 Registration Fees; 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. 11/2020/NĐ-CP dated January 20, 2020, of the Government on administrative procedures under the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government on 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, and Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government on invoices and vouchers, amended and supplemented by Decree No. 70/2025/NĐ-CP.

5. In cases where related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacement 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 supplementary guidance./.