Decree No. 28/2026/TT-BTC on the level of charges, collection system, payment and refund of fees and charges in the field of exit, entry, transit, and residence in Vietnam

CIRCULAR

Regulating the level of fees and charges, methods of collection, payment of fees and levies in the field of exit, entry, transit, residence in Vietnam

Based on Law on Fees and Levies No. 97/2015/QH13;

Based on Law on State Budget No. 89/2025/QH15;

Based on Law on Tax Administration No. 38/2019/QH14;

Based on Law on Entry, Exit, Transit and Residence of Foreigners in Vietnam No. 47/2014/QH13 amended and supplemented by Laws Nos. 51/2019/QH14, No. 23/2023/QH15, No. 103/2025/QH15, and No. 118/2025/QH15;

Based on Law on Exit, Entry of Vietnamese Citizens No. 49/2019/QH14 amended and supplemented by Laws Nos. 23/2023/QH15, No. 118/2025/QH15;

Based on Decree No. 362/2025/NĐ-CP of the Government regulating detailed provisions for certain articles and measures to organize, guide implementation of the Law on Fees and Levies;

Based on Decree No. 76/2020/NĐ-CP of the Government regulating detailed provisions for subjects, procedures, formalities, authorities for issuance, recovery, cancellation of value of travel documents amended and supplemented by Decrees Nos. 67/2024/NĐ-CP, No. 184/2025/NĐ-CP;

Based on Decree No. 327/2025/NĐ-CP of the Government regulating policies for entry, exit, residence of foreigners at the International Financial Center in Vietnam;

Based on Decree No. 126/2020/NĐ-CP of the Government regulating detailed provisions for certain articles of the Law on Tax Administration amended and supplemented by Decrees Nos. 91/2022/NĐ-CP, No. 373/2025/NĐ-CP;

Based on Decree No. 347/2025/NĐ-CP of the Government regulating procedures for administrative procedures in the field of State Treasury;

Based on Decree No. 123/2020/NĐ-CP of the Government regulating invoices and vouchers amended and supplemented by Decree No. 70/2025/NĐ-CP:

Based on Decree No. 117/2017/NĐ-CP of the Government regulating management, use of state budget for certain diplomatic activities;

Based on Decree No. 29/2025/NĐ-CP of the Government regulating functions, tasks, powers and organizational structure of the Ministry of Finance amended and supplemented by Decree No. 166/2025/NĐ-CP;

Based on Decision No. 52/2025/QĐ-TTg of the Prime Minister regarding subjects, authorities, procedures, formalities for issuance of "AB" stamp to exit to the Republic of Cuba, the Lao People's Democratic Republic and the People's Republic of China;

Based on Decision No. 09/2023/QĐ-TTg of the Prime Minister regarding procedures, formalities, authorities, issuance and management of APEC Business Travel Card;

In accordance with the proposal of the Director of the Department of Policy and Tax Levy Management;

The Minister of Finance promulgates this Circular to regulate the level of fees and charges, methods of collection, payment of fees and levies in the field of exit, entry, transit, residence in Vietnam.

Article 1. Scope of Application and Applicable Subjects

1. This Circular stipulates the payer of fees and levies; organizations collecting fees and levies; levels of fees and charges, methods of collection, payment of fees and levies in the field of exit, entry, transit, residence in Vietnam, including:

a) Fees for issuance of passports, travel documents, exit permits, "AB" stamps;

b) Charges for issuance of visas and other documents with exit, entry, residence value for foreigners.

2. This Circular applies to the payer of fees and levies; organizations collecting fees and levies and other organizations and individuals related to the collection and payment of fees and levies in the field of exit, entry, transit, residence in Vietnam.

Article 2. Fee and Taxpayer

1. An entity, organization, individual, or enterprise when applying for procedures to obtain documents related to passports, travel permits, exit-entry permits, "AB" stamps from a competent authority of the Vietnamese state management agency must pay fees in accordance with the provisions of this Circular.

2. A foreigner when applying for procedures to obtain visas and other documents valid for exit-entry and residence for foreigners from a competent authority of the Vietnamese state management agency must pay fees in accordance with the provisions of this Circular.

Article 3. Fee Collection Organization

The competent authority of the Vietnamese state management agency that issues documents related to passports, travel permits, exit-entry permits, "AB" stamps; and issues visas and other documents valid for exit-entry and residence for foreigners in accordance with the provisions of the law is the organization responsible for collecting fees as provided in this Circular.

Article 4. Fee Rates

1. The fee rates in the field of exit-entry, transit, and residence in Vietnam are specified in the Fee Schedule attached to this Circular.

2. Fees for issuing visas and other documents valid for exit-entry and residence for foreigners shall be paid in Vietnamese Dong or United States Dollar (USD). For fees specified in USD, they may be paid in USD or converted from USD to Vietnamese Dong based on the exchange rate stipulated in paragraph 7 of Article 3 of Decree No. 362/2025/NĐ-CP dated December 31, 2025, of the Government on detailed provisions and measures for organizing, guiding, and implementing the Law on Fees and Taxes.

Article 5. Fee and Tax Exemptions

1. Cases exempt from fees

a) Guests (including spouses or children), invited by the Party, State, Government, National Assembly, or leaders of the Party, State, Government, National Assembly as individuals;

b) Staff and personnel of foreign diplomatic missions, consular posts, international organization representatives in Vietnam, and their family members (spouses and children under 18 years old), regardless of passport type, not being Vietnamese citizens and not residing permanently in Vietnam are exempt from fees on a reciprocal basis;

c) Cases where exemptions are granted based on international treaties signed or participated in by Vietnam or the principle of reciprocity;

d) Foreigners entering Vietnam to carry out relief or humanitarian assistance for Vietnamese organizations or individuals;

e) Issuance of special visa-free cards for foreigners as provided under the law regarding temporary exemptions from visas for foreign nationals who are special cases requiring preferential treatment for economic and social development purposes;

f) Cases due to security, diplomatic, international integration reasons, or urgent needs that do not fall within the categories specified in points a, b, and c of this paragraph.

2. Cases exempt from passport issuance fees

a) Vietnamese citizens abroad who have been ordered to be deported by an authority of the host country but do not possess a passport;

b) Vietnamese citizens abroad who must return to Vietnam under international treaties or agreements on repatriation and do not possess a passport, as well as cases due to humanitarian reasons.

3. The head of the fee collection organization shall decide on applying exemptions for cases based on reciprocal principles specified in point b and c of paragraph 1 of this Article and cases specified in point g of paragraph 1 of this Article. The fee and tax collection organization must stamp "Exempt from Fee" (except for special visa-free cards as provided in point e of paragraph 1 of this Article) or "GRATIS" on the documents issued to cases exempted under paragraphs 1 and 2 of this Article.

3. The head of the fee collection organization shall decide on the application of free fees in cases in accordance with the principles of reciprocity as provided for in Point b and c, Clause 1, Article this Law, and the cases provided for in Point g, Clause 1, Article this Law. The fee collection organization, when issuing documents to which free fees or charges apply under Clauses 1 and 2 of this Article, shall affix the stamp "Free Fee Collection" (except for the case of issuance of special visa exemption cards as provided for in Point e, Clause 1, Article this Law), and "Free Charge" (GRATIS) on the relevant documents.

Article 6. Declaration, Payment, and Refund of Fees and Charges

1. The person paying fees and charges shall pay the fee and charge into the state budget in accordance with the form prescribed at Clause 1 of Article 3 of Decree No. 362/2025/NĐ-CP.

2. The organization collecting fees and charges shall remit 100% of the collected fees and charges to the state budget according to the chapters and subheadings of the current budgetary directory, including any accrued interest on the relevant account balance during the collection process. The source of funding for the costs incurred in providing services, collecting fees and charges is allocated from the state budget as per the budgetary expenditure plan of the organization collecting fees and charges according to the prescribed standards and norms of the state budget as provided by law. The organization collecting fees and charges shall declare, pay, and settle accounts for fees and charges in accordance with Clause 3 of Article 3 of Decree No. 362/2025/NĐ-CP.

3. In case a person paying the charge has paid the charge but does not meet the conditions to be issued a passport, travel document, exit permit, "AB" stamp, the organization collecting charges shall refund the amount of the charge already collected upon notifying the result to the person; in case the person refuses to accept the processing results, the organization collecting charges shall not refund the amount of the charge already collected. In case a person paying the fee has paid the fee but does not meet the conditions for issuing a visa and other documents with exit or entry value for foreigners or is refused to accept the processing result, the organization collecting fees shall not refund the amount of the fee already collected.

Article 7. Effective Date

1. This Circular comes into effect on April 1, 2026.

2. The Circular No. 25/2021/TT-BTC dated April 7, 2021, of the Minister of Finance prescribing the level of charges, collection procedures, payment, management, and utilization of fees and charges in the field of exit, entry, transit, and residence in Vietnam shall cease to have effect from the date this Circular comes into effect.

3. The Circular No. 62/2023/TT-BTC dated October 3, 2023, of the Minister of Finance amending and supplementing certain provisions of Circular No. 25/2021/TT-BTC dated April 7, 2021, of the Minister of Finance prescribing the level of charges, collection procedures, payment, management, and utilization of fees and charges in the field of exit, entry, transit, and residence in Vietnam is hereby repealed.

4. Other provisions related to the collection, payment, receipts, and public disclosure of fee and charge collection not specified in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges No. 97/2015/QH13; Law on Tax Administration No. 38/2019/QH14; Decree No. 362/2025/NĐ-CP; Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government on detailed provisions for certain articles of the Law on Tax Administration amended and supplemented by Decree No. 91/2022/NĐ-CP and Decree No. 373/2025/NĐ-CP; Decree No. 347/2025/NĐ-CP dated December 29, 2025, of the Government on administrative procedures in the field of State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government on invoices and receipts 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 implementation of certain articles of the Law on Tax Administration as of June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government on invoices and receipts, and Decree No. 70/2025/NĐ-CP dated March 20, 2025, amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP.

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

6. During implementation, if any ambiguities arise, requests for clarification from organizations and individuals should be promptly reported to the Ministry of Finance for research and guidance.

Article 1. Scope of Application and Applicable Subjects

1. This Circular stipulates the payer of fees and charges; organizations collecting fees and charges; the rates, methods, and procedures for paying and remitting fees and charges in the field of exit, entry, transit, and residence in Vietnam, including:

a) The charge for issuing passports, travel documents, exit permits, "AB" stamps;

b) Fees for issuing visas and other documents with exit, entry, and residence value for foreigners.

2. This Circular applies to the payer of fees and charges; organizations collecting fees and charges; and other organizations or individuals related to the collection and remittance of fees and charges in the field of exit, entry, transit, and residence in Vietnam.

Article 2. Payer of Fees and Charges

1. When performing procedures for requesting relevant authorities in Vietnam to issue documents related to passports, travel documents, exit permits, "AB" stamps, organizations, individuals, enterprises must pay the fees applicable in the field of exit, entry, transit, and residence as stipulated in this Circular.

2. Foreigners when performing procedures for requesting relevant authorities in Vietnam to issue visas and other documents with exit, entry, and residence value for foreigners must pay the fees applicable in the field of exit, entry, transit, and residence as stipulated in this Circular.

Article 3. Organization Collecting Fees and Charges

The relevant authority in Vietnam issuing documents related to passports, travel documents, exit permits, "AB" stamps; issuing visas and other documents with exit, entry, and residence value for foreigners according to the law is the organization collecting fees and charges as stipulated in this Circular.

Article 4. Rates of Fees and Charges

1. The rates of fees and charges applicable in the field of exit, entry, transit, and residence are specified in the Fee Schedule attached hereto.

2. Fees for issuing visas and other documents with exit, entry, and residence value for foreigners shall be paid in Vietnamese Dong or US Dollar (USD). For rates specified in USD, they may be paid in USD or converted to Vietnamese Dong based on the exchange rate stipulated in Clause 7 of Article 3 of Decree No. 362/2025/NĐ-CP dated December 31, 2025, of the Government on detailed provisions and measures for organizing and guiding implementation of the Law on Fees and Charges.

Article 5. Cases Exempt from Fees and Charges

1. Cases exempted from fees:

a) Guests (including spouses or children), invited by the Party, State, Government, National Assembly, or leaders of the Party, State, Government, National Assembly as individuals;

b) Staff members of foreign diplomatic missions, consular posts, and international organization representatives in Vietnam, their family members (spouses and children under 18 years old), regardless of passport type, not being Vietnamese citizens and not residing permanently in Vietnam are exempted from fees on a reciprocal basis;

c) Cases exempted by international treaties to which Vietnam is a party or has joined, or based on the principle of reciprocity;

d) Foreigners entering Vietnam for humanitarian assistance or relief work for Vietnamese organizations and individuals;

e) Issuance of temporary residence permits for foreigners in Vietnam who have violated laws but lack financial capability, and where the country with citizens who violated the law does not bear the cost or has no representative office of a country with citizens who violated the law in Vietnam.

The determination that a foreigner in Vietnam who has violated the law is exempted from fees under this case shall be decided by the organization collecting fees on a case-by-case basis and shall comply with legal provisions;

f) Issuance of special visa-free cards for foreigners according to the law on granting temporary visa exemptions for foreigners belonging to special categories requiring preferential treatment for economic and social development purposes;

g) Cases due to security, foreign affairs, international integration reasons or need to seek support but not covered by cases specified in points a, b, and c of this paragraph.

2. Cases exempted from passport issuance fees:

a) Vietnamese citizens abroad who have been ordered to be deported in writing by the competent authority of the host country but do not possess a passport;

b) Vietnamese citizens abroad who must return home under international treaties or agreements on repatriation and do not possess a passport, as well as cases due to humanitarian reasons.

3. The head of the fee collection organization decides the application of exemptions for cases based on reciprocal principles specified in paragraph 1, point b and c, and cases specified in paragraph 1, point g.

Organizations collecting fees and charges shall affix "Exempt from Fee Collection" (except for special visa-free card issuance as specified in paragraph 1, point e) or "Exempt from Charge Collection" (GRATIS) on the documents issued to cases exempted from fees and charges as stipulated in paragraphs 1 and 2.

Article 6. Declaration, Payment, and Refund of Fees and Charges

1. The person paying the fee or charge shall pay the amount into the state budget in accordance with the form prescribed by Clause 1, Article 3 of Decree No. 362/2025/NĐ-CP.

2. The organization collecting fees and charges shall remit 100% of the collected fee or charge to the state budget according to the chapters and subheadings in the current budgetary directory, including any accrued interest on the relevant account balance during the collection process. The funding for the costs associated with providing services, collecting fees and charges is allocated from the state budget as per the budgetary expenditure plan of the organization, based on the prescribed budgetary expenditure standards and regulations. The organization collecting fees and charges shall declare, pay, and settle accounts for fees in accordance with Clause 3, Article 3 of Decree No. 362/2025/NĐ-CP.

3. In the event that a person has paid the fee but does not meet the conditions to obtain a passport, travel document, exit permit, or "AB" stamp, the organization collecting fees shall refund the amount of the fee upon notification of the result to the person; in cases where the person refuses to accept the processing results, the organization collecting fees shall not refund the paid fee. In the case that a person has paid the fee but does not meet the conditions for issuing visas and other exit-entry documents for foreigners or where the application is refused, the organization collecting fees shall not refund the paid fee.

Article 7. Effective Date of Implementation

1. This Circular becomes effective from April 1, 2026.

2. The Circular No. 25/2021/TT-BTC dated April 7, 2021, issued by the Minister of Finance, which regulates the level of fees and charges, their collection, payment, management, and utilization in the field of exit-entry, transit, and residence in Vietnam, shall cease to have effect from the date this Circular becomes effective.

3. The Circular No. 62/2023/TT-BTC dated October 3, 2023, issued by the Minister of Finance, amending and supplementing certain provisions of Circular No. 25/2021/TT-BTC dated April 7, 2021, which regulates the level of fees and charges, their collection, payment, management, and utilization in the field of exit-entry, transit, and residence in Vietnam, is hereby repealed.

4. Other matters related to the collection, payment, receipts, and public disclosure of fee and charge regulations not specified herein shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges No. 97/2015/QH13; Law on Tax Administration No. 38/2019/QH14; Decree No. 362/2025/NĐ-CP; Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government, which provides detailed provisions for certain articles of the Law on Tax Administration as amended and supplemented by Decree No. 91/2022/NĐ-CP and Decree No. 373/2025/NĐ-CP; Decree No. 347/2025/NĐ-CP dated December 29, 2025, of the Government on administrative procedures in the field of State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government on invoices and receipts as amended and supplemented by Decree No. 70/2025/NĐ-CP and Circular No. 32/2025/TT-BTC dated May 31, 2025, issued by the Minister of Finance to implement certain provisions of the Law on Tax Administration as amended on June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government on invoices and receipts, and Decree No. 70/2025/NĐ-CP dated March 20, 2025, which amends and supplements certain provisions of Decree No. 123/2020/NĐ-CP.

5. In the event that any legal documents referred to herein are amended or replaced, such amendments or replacements shall be implemented in accordance with the amended or replacing document.

6. In the course of implementation, if there are any ambiguities, it is recommended that organizations and individuals promptly report them to the Ministry of Finance for research and guidance.

For reference:

Central Committee of the Communist Party of Vietnam;

Prime Minister, Deputy Prime Ministers of the Government;

Office of the Central Committee of the Communist Party and its Committees;

Office of the General Secretary;

Ethnic Affairs Council;

Economic and Financial Committee:

Office of the President;

Supreme People's Procuratorate;

Supreme People's Court

National Audit Office;

Central organs of various organizations;

Ministries, agencies at the same level as ministries, and agencies under the Government

People's Councils, People's Committees of provinces and municipalities directly under the central government;

Provincial Departments of Finance of provinces and municipalities directly under the central government;

Taxation Authorities of provinces and municipalities directly under the central government;

State Treasury offices in regions;

Office for Checking Official Documents and Implementing Legal Provisions,

Gazette;

Government Electronic Information Portal;

National Database on Laws;

Ministry of Finance's Electronic Information Portal;

Units under the Ministry of Finance;

Lvu: VT, CST (170b)

SCHEDULE OF FEES AND CHARGES IN THE FIELD OF EXIT-ENTRY,
TRANSIT, RESIDENCE AT VIETNAM

(Accompanying this Circular No. 28/2026/TT-BTC

issued by the Minister of Finance on March 27, 2026)

Note:

ABTC card is an APEC Business Travel Card.

"AB" stamp is a visa exemption for holders of ordinary passports traveling abroad on official business.

Note: For cases where the aforementioned documents are lost, damaged, or expired and need to be reissued, the fee shall be charged as if it were a new issuance./.