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Decree No. 51/2025/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 No. 51/2025/NĐ-CP amends the stamp duty rate for battery electric vehicles during a specified period. The stamp duty rate is 0% from the date this Decree takes effect until February 28, 2027.

Document No.51/2025/NĐ-CP
Document typeDecree
Issuing authorityMinistry of Finance
Signed byHồ Đức Phớc — Phó Thủ tướng
Updated23/06/2026
SectorFinance
FieldTax AdministrationFeesOther Charges and Revenues of the State Budget
Issued date01/03/2025
Effective date01/03/2025
Expiry date—
StatusIn effect
✦ Smart summary

Decree No. 51/2025/NĐ-CP amends the stamp duty rate for battery electric vehicles during a specified period. The stamp duty rate is 0% from the date this Decree takes effect until February 28, 2027.

Scope of application

Organizations and individuals purchasing battery electric vehicles

Key points

  • Organizations and individuals purchasing battery electric vehicles shall pay the initial stamp duty at a rate of 0% from the date this Decree takes effect until February 28, 2027 (Article 1)
  • This Decree takes effect from the date of issuance (Article 2.1)
  • Chairmen of provincial People's Committees under central cities and organizations and individuals related to this Decree shall be responsible for its implementation (Article 2.2)

🌐 Social impact of this document

  • Positive impact: Reducing costs for purchasers of battery electric vehicles from the date this Decree takes effect until February 28, 2027.
  • Negative impact: Not clearly defined negative impacts, but reducing stamp duty may alter the state budget revenue structure.

❓ Frequently asked questions

What is the stamp duty for battery electric vehicles?

The stamp duty for battery electric vehicles from the date this Decree takes effect until February 28, 2027 is 0% (Article 1).

To which type of vehicle does this Decree apply?

This Decree applies only to battery electric vehicles (Article 1).

How long will the 0% stamp duty rate be applied?

The 0% stamp duty rate will be applied from the date this Decree takes effect until February 28, 2027 (Article 1).

When does this Decree take effect?

This Decree takes effect from the date of issuance (Article 2.1).

Who is responsible for implementing this Decree?

Chairmen of provincial People's Committees under central cities and organizations and individuals related to this Decree shall be responsible for its implementation (Article 2.2).

Full text

THE GOVERNMENT

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

NUMBER: 51/2025/NĐ-CP

HA NOI, March 1, 2025

DECREE

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

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

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

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 POINT C OF CLAUSE 5, ARTICLE 8 OF THE DECREES NO. 10/2022/NĐ-CP OF JANUARY 15, 2022 ISSUED BY THE GOVERNMENT ON PRELIMINARY REGISTRATION FEES, AS FOLLOWS:

"c) ELECTRIC VEHICLES RUNNING ON BATTERIES: FROM THE DATE THIS DECREE TAKES EFFECT UNTIL FEBRUARY 28, 2027: SUBMIT THE FIRST PRELIMINARY REGISTRATION FEE AT A RATE OF 0%."

Article 2. Effective Date

1. This Decree takes effect from the date of issuance.

2. THE MINISTERS, HEADS OF GOVERNMENTAL MINISTRIES, HEADS OF GOVERNMENTAL AGENCIES, CHAIRMEN OF PROVINCE PEOPLE'S COMMITTEES AND CITY PEOPLE'S COMMITTEES UNDER THE CENTRAL AUTHORITY, AND ORGANIZATIONS AND INDIVIDUALS RELATED TO THIS MATTER SHALL BE RESPONSIBLE FOR IMPLEMENTING THIS DECREE.

Place of Receipt:
- THE SECRETARIAT OF THE PARTY CENTRAL COMMITTEE:
- Prime Minister, Deputy Prime Ministers;
- Ministries, ministerial-level agencies, and agencies under the Government;
- Provincial People's Councils, People's Committees of centrally governed cities;
- Central Party Office and Party Committees;
- General Secretary's Office;
- President's Office;
- THE NATIONAL ASSEMBLY'S ETHNIC COMMITTEE AND THE NATIONAL ASSEMBLY'S COMMITTEES:
- THE NATIONAL ASSEMBLY'S OFFICE:
- Supreme People's Court;
- THE SUPREME PROSECUTOR'S OFFICE:
- State Audit Office;
- THE SOCIETAL POLICY BANK:
- Vietnam Development Bank;
- Vietnam Fatherland Front Central Committee;
- Central Agencies of Social Organizations;
- VPCP: Deputy Prime Minister, Deputy Ministers, Assistant Prime Minister, General Director of Electronic Government, Departments, Bureaus, subordinate units, Official Gazette;
- To be filed: VT, KTTH (2).

PRIME MINISTER
DEPUTY PRIME MINISTER
DEPUTY PRIME MINISTER

(Signed)

Ho Duc Phoc

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51/2025/NĐ-CP
Decree No. 51/2025/NĐ-CP amending and supplementing certain articles of Decree No. 10/2022/NĐ-CP dated January 15, 2022, of the Government on stamp duty
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