Decree No. 202/2026/NĐ-CP amends and supplements certain articles of Decree No. 10/2022/NĐ-CP on stamp duty. Notably, this decree exempts the first-time stamp duty for electric vehicles running on batteries during the period from when this decree takes effect until the end of 2030.
Scope of application
The buyer and seller of property shall bear the stamp duty; tax authorities and related organizations
Key points
- The owner of an electric vehicle running on batteries is exempted from the first-time stamp duty from the date this Decree takes effect to the end of 2030 (Article 1).
- Paragraph 8 of Article 1 of Decree No. 51/2025/NĐ-CP dated March 1, 2025, issued by the Government, is amended and supplemented by removing the phrase “(amended and supplemented at Article 1 of Decree No. 51/2025/NĐ-CP dated March 1, 2025, issued by the Government)” (Article 2).
- This Decree takes effect from March 1, 2027, and replaces Decree No. 51/2025/NĐ-CP (Article 3)
- The Minister of each ministry, heads of agencies at the same level as ministries, chairpersons of people's committees of provinces and municipalities directly under the Central Government, and relevant organizations and individuals shall implement this Decree.
🌐 Social impact of this document
- The buyer of an electric vehicle running on batteries is exempted from the first-time stamp duty during the period from when this Decree takes effect until the end of 2030, reducing initial costs.
- Tax authorities and related organizations must update the new regulations regarding the exemption of stamp duty for electric vehicles running on batteries.
❓ Frequently asked questions
When does this Decree take effect?
The buyer of an electric vehicle running on batteries is exempted from the first-time stamp duty from the date this Decree takes effect to the end of 2030.
Which decree does Decree No. 202/2026/NĐ-CP replace?
Decree No. 202/2026/NĐ-CP replaces Decree No. 51/2025/NĐ-CP.
When does this Decree take effect?
This Decree takes effect from March 1, 2027.
Full text
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MINISTRY OF GOVERNMENT OFFICIALS |
THE SOCIALIST REPUBLIC OF VIETNAM Hanoi, June 8, 2026 |
DECREE
Amending and Supplementing Certain Articles of Decree No. 10/2022/NĐ-CP
dated January 15, 2022, of the Government on Stamp Duty
Based on the Law on Organization of the Government No. 63/2025/QH15;
Based on the Law on Fees and Duties No. 97/2015/QH13;
In accordance with 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. Amend and supplement Point c Clause 5 Article 8 of Decree No. 10/2022/NĐ-CP dated January 15, 2022, of the Government on Stamp Duty as follows:
“c) Electric vehicles running on batteries: From the date this Decree comes into force until December 31, 2030: pay initial stamp duty at a rate of 0%. Classification of electric vehicles running on batteries shall be carried out in accordance with the provisions of the Minister of Construction.”
Article 2. Abolish the phrase “(amended and supplemented by Clause 1 of Decree No. 51/2025/NĐ-CP dated March 1, 2025, of the Government)” in Clause 8 Article 1 of Decree No. 175/2025/NĐ-CP dated June 30, 2025, of the Government amending and supplementing certain articles of Decree No. 10/2022/NĐ-CP dated January 15, 2022, of the Government on Stamp Duty.
Article 3. Effective Date
1. This Decree shall take effect from March 1, 2027 and replace Decree No. 51/2025/NĐ-CP dated March 1, 2025, of the Government amending and supplementing certain articles of Decree No. 10/2022/NĐ-CP dated January 15, 2022, of the Government on Stamp Duty.
2. The Ministers, Heads of Sectoral Ministries, Chairmen of People's Committees of provinces and municipalities directly under the Central Government, and relevant organizations and individuals shall be responsible for implementing this Decree.
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For reference: - Central Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries and sectoral ministries; - People's Councils and People's Committees of provinces and municipalities directly under the Central Government; - Party Central Office and its departments; - Office of the General Secretary; - Office of the President; - Ethnic Affairs Committee and other committees of the National Assembly; - Office of the National Assembly; - Supreme People's Court; - Supreme People's Procuratorate; - Auditor General; - Central Committee of the Vietnam Fatherland Front; - Central organs of political and social organizations; - VPCP: BRT, other RTs, Office of the Prime Minister, General Director of the Government Portal, Departments, Bureaus, subordinate units, Gazette; - Retained: VT, KTTH (2b). |
SIGNED BY THE PRIME MINISTER KETTXUONG DEPUTY PRIME MINISTERS |
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