Decree No. 175/2025/NĐ-CP amending and supplementing certain Articles of Decree No. 10/2022/NĐ-CP dated January 15, 2022, of the Government on stamp duty;

DECREE
Amending and supplementing certain articles of Decree No. 10/2022/NĐ-CP dated January 15, 2022, of the Government on stamp duty

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Pursuant to the Government Organization Law on February 18, 2025;

Pursuant to the Law on Local Administration Organization dated June 16, 2025;

Pursuant to the Law on Fees and Stamp Duties dated November 25, 2015;

BASED ON THE ROAD TRAFFIC ORDER AND SAFETY LAW dated June 27, 2024;

Pursuant to the Land Law dated January 18, 2024; the Law Amending and Supplementing Certain Articles of the Land Law No. 31/2024/QH15, the Housing Law No. 27/2023/QH15, the Real Estate Business Law No. 29/2023/QH15, and the Law on Credit Organizations No. 32/2024/QH15, all dated June 29, 2024;

At the proposal of the Minister of Finance;

The Government promulgates this Decree amending and supplementing certain articles of Decree No. 10/2022/NĐ-CP dated January 15, 2022, of the Government on stamp duty.

Article 1. Amending and supplementing certain articles of Decree No. 10/2022/NĐ-CP dated January 15, 2022, of the Government on stamp duty

1. Amending and supplementing Clause 6 and Clause 7 of Article 3 as follows:

"6. Motorcycles, motorbikes, vehicles similar to motorcycles and motorbikes (hereinafter referred to collectively as motorbikes) as prescribed by laws on traffic order and safety must be registered and have license plates issued by competent state agencies.

7. Cars, trailers, semi-trailers, four-wheeled passenger vehicles with engines, four-wheeled cargo vehicles with engines, special-purpose motorbikes, and vehicles similar to these types as prescribed by laws on traffic order and safety must be registered and have license plates issued by competent state agencies."

2. Amending and supplementing some points and clauses of Article 7

a) Amending and supplementing Point d of Clause 1 of Article 7 as follows:

"d) In cases where the price of houses and land in the purchase and sale contract (land attached to houses, assets on land not separately valued) is higher than the price issued by the People's Committee of the province or centrally-run city, the stamp duty calculation price for houses and land shall be the price in the purchase and sale contract."

b) Amending and supplementing the title of Clause 2 of Article 7 as follows:

"2. The stamp duty calculation price for assets specified in Article 3 of this Decree (excluding houses, land, and vehicles specified in Clause 3 of this Article) is the market transfer price of each type of asset."

c) Amending and supplementing Clause 3 of Article 7 as follows:

"3. The stamp duty calculation price for assets that are cars and similar types of cars (hereinafter referred to collectively as cars) and motorbikes specified in Clauses 6 and 7 of Article 3 of this Decree (excluding special-purpose cars and special-purpose motorbikes) is the price in the Table of Stamp Duty Calculation Prices issued by the People's Committee of the province or centrally-run city.

a) The stamp duty calculation price in the Table of Stamp Duty Calculation Prices of each province or centrally-run city is determined according to the principle of ensuring consistency with the market transfer prices of assets at the time of establishing the Table of Stamp Duty Calculation Prices.

The market transfer prices of each type of car and motorbike (for cars and motorbikes, according to the model of the vehicle; for trucks, according to the country of production, brand, and permitted load capacity for transportation; for buses, according to the country of production, brand, and number of passengers including the driver) are based on the databases as stipulated in Clause 2 of this Article.

b) In cases where new types of cars or motorbikes arise and are not included in the Table of Stamp Duty Calculation Prices at the time of submitting the stamp duty declaration form, the provincial tax authority shall base its decision on the database as stipulated in Clause 2 of this Article to determine the stamp duty calculation price for each new type of car or motorbike arising in the province (for cars and motorbikes, according to the model of the vehicle; for trucks, according to the country of production, brand, and permitted load capacity for transportation; for buses, according to the country of production, brand, and number of passengers including the driver).

c) In cases where new types of cars or motorbikes already listed in the Table of Stamp Duty Calculation Prices see their market transfer prices increase or decrease by 5% or more compared to the prices in the Table of Stamp Duty Calculation Prices, the provincial tax authority shall take the lead and coordinate with the Department of Finance to compile and report to the People's Committee of the province or centrally-run city before the fifth day of the last month of the quarter.

The People's Committee of the province or centrally-run city shall examine and issue a Decision on the adjusted and supplemented Table of Stamp Duty Calculation Prices before the 25th of the last month of the quarter to apply from the first day of the next quarter. The adjusted and supplemented Table of Stamp Duty Calculation Prices shall be issued in accordance with the regulations on issuing the Table of Stamp Duty Calculation Prices as stipulated in Point a of this Clause."

3. Amending and supplementing Clause 4 of Article 8 as follows:

"4. Motorbikes: The rate of collection is 2%. For motorbikes paying stamp duty for the second time or more, the rate of collection is 1%."

4. Amending and supplementing some points and the title of Clause 5 of Article 8

a) Amending and supplementing Point a, Point b, and the title of Clause 5 as follows:

"5. Cars, trailers, semi-trailers, four-wheeled passenger vehicles with engines, four-wheeled cargo vehicles with engines, special-purpose motorbikes, and vehicles similar to these types: The rate of collection is 2%.

Specifically:

a) Passenger cars with up to nine seats (including pickup trucks carrying people): The initial stamp duty rate is 10%. If it is necessary to apply a higher rate suitable for actual conditions in each locality, the Provincial People's Council may decide to adjust the rate but not exceeding 50% of the general rate stipulated in this point.

b) Pickup trucks carrying goods with dual cab, cargo vans with two rows of seats or more, and fixed partition between the passenger compartment and cargo compartment: The initial stamp duty rate is 60% of the initial stamp duty rate for passenger cars with up to nine seats."

b) Amending and supplementing Point d of Clause 5 as follows:

"d) Types of cars specified in Points a, b, and c of this Clause: The rate of collection for the second time or more is 2% and is uniformly applied nationwide.

Based on the type of vehicle recorded in the Certificate of Technical Quality and Environmental Protection issued by the Vehicle Inspection Agency, the tax authority shall determine the stamp duty rate for the vehicle according to the provisions of this Clause."

5. Amending and supplementing Clause 6 of Article 8 as follows:

"6. For the shell, frame assembly, engine assembly, and engine block (block) as specified in Clause 8, Article 3 of this Decree, when replaced and registered with the competent state agency, the corresponding stamp duty rate for each type of asset shall be applied. Specifically, for the shell, frame assembly, engine assembly, and engine block (block) of automobiles that are replaced and registered with the competent state agency, the stamp duty rate shall be 2%."

6. Amend and supplement some clauses and points of Article 10.

a) Amend and supplement Point c, Clause 3 of Article 10 as follows:

"c) Investment in infrastructure construction (regardless of whether it is within or outside industrial zones or export processing zones), investment in building houses under investment projects regulated by law, including cases where organizations or individuals acquire transfer rights to continue investing in infrastructure construction or building houses for transfer. In these cases, if they register ownership or usage rights for leasing or self-use, they must pay the stamp duty."

b) Amend and supplement Clause 5 of Article 10 as follows:

"5. Individuals using agricultural land as stipulated in Article 47 of the Land Law."

c) Amend and supplement Clause 9 of Article 10 as follows:

"9. Land for cemeteries, funeral homes, crematoriums; land for facilities storing ashes."

d) Amend and supplement Point a, Clause 17 of Article 10 as follows:

"a) Organizations or individuals contributing their assets to enterprises, credit institutions, cooperatives, or cooperative federations."

đ) Amend and supplement Clause 26 of Article 10 as follows:

"26. Housing and residential land of poor households; housing and residential land of households and individuals in areas with difficult economic and social conditions as prescribed by laws on investment."

7. AMENDING AND SUPPLEMENTING CLAUSE 2 OF ARTICLE 11 AS FOLLOWS:

"2. Electronic data submitted for stamp duty through the State Treasury, commercial banks, or intermediary payment service providers shall be digitally signed by the Tax Department and provided to the National Public Service Portal, the Ministry-level Public Service Portal (or the Ministry-level Administrative Procedure Information System), and the Provincial-level Administrative Procedure Information System. Such electronic data shall have the same effect as paper certificates for traffic police agencies, agriculture and environment agencies, and other competent state agencies connected to the National Public Service Portal to access and utilize the data for administrative procedure handling related to property registration."

8. Amend and supplement Article 13 as follows:

"1. The Ministry of Finance shall be responsible for:

a) Providing detailed guidance and regulations on the contents assigned according to this Decree.

b) Summarizing and evaluating the implementation results and proposing amendments to the stamp duty rates for electric cars powered by batteries before six months from the end of the application period of the rate prescribed in Point c, Clause 5 of Article 8 of this Decree (amended and supplemented by Article 1 of Decree No. 51/2025/NĐ-CP dated March 1, 2025 of the Government).

2. The Ministry of Agriculture and Rural Development, the Ministry of Construction, the Ministry of Public Security, and other competent state agencies shall be responsible for:

a) Building a system for connecting and sharing data, directing relevant organizations to access and exploit electronic data submitted for stamp duty on the National Public Service Portal, the Ministry-level Public Service Portal (or the Ministry-level Administrative Procedure Information System), and the Provincial-level Administrative Procedure Information System to handle related administrative procedures concerning property registration.

b) Connecting and sharing data on assets subject to stamp duty according to the criteria set out in the Stamp Duty Declaration Form issued by the Ministry of Finance and in accordance with the provisions on electronic interconnection.

3. The Ministry of Construction (Vietnam Vehicle Inspection Agency) shall be responsible for classifying means of transportation as the basis for collecting stamp duty as prescribed.

4. The People's Committees of provinces and centrally-administered cities shall be responsible for:

a) Issuing the Stamp Duty Calculation Table for houses, automobiles, and motorcycles as the basis for calculating stamp duty according to this Decree.

b) Submitting to the People's Councils of provinces and centrally-administered cities to decide on the stamp duty collection rate for automobiles with up to nine seats at the local level according to Point a, Clause 5 of Article 8 of this Decree.

c) Connecting and sharing information on the Stamp Duty Calculation Table and the adjusted and supplementary Stamp Duty Calculation Table for automobiles and motorcycles with provincial tax authorities to update into the tax authority's pre-stamp duty management application, serving centralized monitoring and implementing declaration and payment procedures for stamp duty as prescribed."

Article 2. Implementation clause

1. This Decree takes effect from July 1, 2025.

2. From the date this Decree takes effect until December 31, 2025, in cases where the People's Committees of provinces and centrally-administered cities have not yet issued the Stamp Duty Calculation Table for automobiles and motorcycles, they may continue to apply the Stamp Duty Calculation Table and the adjusted and supplementary Stamp Duty Calculation Table for automobiles and motorcycles issued by the Ministry of Finance.

3. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairmen of the People's Committees of provinces and centrally-administered cities, and related organizations and individuals shall be responsible for implementing this Decree.