Circular No. 68/2025/TT-BXD Issuing Economic and Technical Norms for Road Usage Fee Collection Work for Highway Construction Projects Managed by the Ministry of Construction

MINISTRY OF CONSTRUCTION -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
NUMBER: 68/2025/TT-BXD	Hanoi, December 31, 2025

 

CIRCULAR

ISSUING REGULATIONS ON THE ECONOMIC AND TECHNICAL STANDARDS FOR THE COLLECTION OF ROAD USE FEES FOR ROAD CONSTRUCTION PROJECTS UNDER THE MANAGEMENT OF THE MINISTRY OF CONSTRUCTION

Pursuant to the Road Law dated June 27, 2024;

Pursuant to the Price Law dated June 19, 2023;

Pursuant to the Public-Private Partnership Investment Law dated June 18, 2020;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Planning Law, Investment Law, Public-Private Partnership Investment Law, and Bidding Law dated November 29, 2024;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Bidding Law, Public-Private Partnership Investment Law, Customs Law, Value Added Tax Law, Export Tax Law, Import Tax Law, Investment Law, Public Investment Law, and State Asset Management and Utilization Law dated June 25, 2025;

Pursuant to the State Budget Law dated June 25, 2025;

Pursuant to Decree No. 85/2024/NĐ-CP dated July 10, 2024 of the Government detailing certain provisions of the Price Law;

Pursuant to Decree No. 119/2024/NĐ-CP dated September 30, 2024 of the Government on electronic payment for road traffic;

Pursuant to Decree No. 130/2024/NĐ-CP dated October 10, 2024 of the Government on tolls for high-speed roads for vehicles traveling on national highways owned by the state and directly managed and operated by the state;

Pursuant to Decree No. 165/2024/NĐ-CP dated December 26, 2024 of the Government detailing and guiding the implementation of certain provisions of the Road Law and Article 77 of the Traffic Order and Safety Law;

Pursuant to Decree No. 33/2025/NĐ-CP dated February 25, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Construction;

Based on the proposal of the Director of the Department of Science, Technology, Environment, and Building Materials and the Director General of the Vietnam Highway Administration;

The Minister of Construction issues this Circular on the economic and technical standards for the collection of road use fees for road construction projects under the management of the Ministry of Construction.

Article 1.

This Circular sets forth the economic and technical standards for the collection of road use fees for road construction projects under the management of the Ministry of Construction.

Article 2.

This Circular applies to organizations and individuals related to the collection of road use fees at road construction projects under the management of the Ministry of Construction.

Article 3.

This Circular takes effect from March 1, 2026 and replaces Circular No. 40/2021/TT-BGTVT dated December 31, 2021 of the Minister of Transport on the economic and technical standards for the collection of road service use fees for road construction projects under the management of the Ministry of Transport./.

 

Place of Receipt: - Government Office; - Ministries, agencies equivalent to ministries, and government agencies; - The Minister of Construction; - Deputy Ministers of Construction; - Department of Legal Review and Administrative Violation Management - Ministry of Justice; - Official Gazette; - Government Electronic Portal; - Ministry of Construction Electronic Portal; - To be filed: VT, KHCN, MT&VLXD.

DEPUTY MINISTER DEPUTY MINISTER LE ANH TUAN

 

ECONOMIC AND TECHNICAL STANDARDS

FOR THE COLLECTION OF ROAD USE FEES FOR ROAD CONSTRUCTION PROJECTS UNDER THE MANAGEMENT OF THE MINISTRY OF CONSTRUCTION
(Issued together with Circular No. 68/2025/TT-BXD dated December 31, 2025 of the Minister of Construction)

PART I

EXPLANATION

1. Basis for establishing standards

- The Road Law dated June 27, 2024;

- The Labor Code dated November 20, 2019;

- Decree No. 119/2024/NĐ-CP dated September 30, 2024 of the Government on electronic payment for road traffic;

- Decree No. 130/2024/NĐ-CP dated October 10, 2024 of the Government on tolls for high-speed roads for vehicles traveling on national highways owned by the state and directly managed and operated by the state;

- Circular No. 17/2019/TT-BLDTBXH dated November 6, 2019 of the Minister of Labor, War Invalids and Social Affairs (now the Ministry of Home Affairs) guiding the determination of labor costs and manpower costs in prices and unit prices of products and public services funded by state budget funds implemented by enterprises;

- Circular No. 11/2020/TT-BLDTBXH dated November 12, 2020 of the Minister of Labor, War Invalids and Social Affairs (now the Ministry of Home Affairs) promulgating the list of heavy, dangerous, and hazardous occupations and extremely heavy, dangerous, and hazardous occupations;

- Circular No. 19/2023/TT-BLDTBXH dated December 29, 2023 of the Minister of Labor, War Invalids and Social Affairs (now the Ministry of Home Affairs) supplementing the list of heavy, dangerous, and hazardous occupations and extremely heavy, dangerous, and hazardous occupations;

- Circular No. 34/2024/TT-BGTVT dated November 14, 2024 of the Minister of Transport (now the Ministry of Construction) regulating the operation of toll stations.

2. Explanation of terms

In these standards, the following terms are understood as follows:

a) Collection of road use fees through electronic non-stop toll collection (ETC) is abbreviated as ETC in the standard;

b) The unit "lane" refers to lanes where fee collection activities take place;

c) Sub-station refers to the location where toll points are set up on branches leading to and from the highway;

d) Shift refers to an 8-hour period of fee collection activity (a continuous working day of fee collection is considered as three shifts);

đ) Workday is the unit of measurement representing the level of labor consumption for one (01) normal working day;

e) Full load flow rate is the maximum flow rate of the project determined in the contract signed between the competent authority and the investor, project enterprise;

g) The level of manpower cost is applied according to Circular No. 17/2019/TT-BLDTBXH dated November 6, 2019 of the Minister of Labor, War Invalids and Social Affairs (now the Ministry of Home Affairs) guiding the determination of labor costs and manpower costs in prices and unit prices of products and public services funded by state budget funds implemented by enterprises.

3. Content of the standards

- Direct work standards are the number of workdays of workers directly involved and supporting staff in performing the volume of fee collection work (including preparation and completion work).

- Indirect work standards are determined as a percentage of total direct manpower costs.

4. Guidance on application

Economic and technical standards for the collection of road use fees for road construction projects under the management of the Ministry of Construction are detailed for each fee collection work. These standards serve as the basis for preparing budgets, unit prices, and service prices for the collection of road use fees, and for developing capital management plans as prescribed.

Night shifts and holidays are carried out in accordance with labor laws.

 

PART II

ECONOMIC AND TECHNICAL STANDARDS

I. STANDARDS FOR DIRECT WORK

TTP.1100 DIRECT WORK IN OPERATING ROAD CHARGING ACTIVITIES AT THE INFRASTRUCTURE OF TOLL PLAZAS AND THE FRONT-END SYSTEM

Components of work:

Managing, operating, and resolving issues related to shifts, ticket sales teams, security lane dividers, and other relevant departments during the assigned shift, promptly handling situations that arise at the lanes, recording and reporting on the operational situation during the working shift.

Unit: 1 toll plaza/shift

Code	Work	Cost components	Unit	Quantity
TTP.11	Direct work in operating road charging activities at the infrastructure of toll plazas and the front-end system	Group II direct production labor grade 5/7	person	1,156
				10

Guidance for application:

In cases where the toll project uses closed technology with free-flow lanes without barriers, the standard is adjusted by multiplying by factor k = 0.5.

 

TTP.1200 DIRECT WORK IN SELLING AND CHECKING TICKETS AT CABIN

Components of work:

Receiving tickets, performing ticket checks, collecting money from selling tickets, resolving situations arising within the scope of work during the shift, handing over tickets and proceeds from ticket sales to the responsible department when the shift ends, handling mixed toll lane incidents if they occur.

Unit: 1 toll lane/shift

Code	Work	Cost components	Unit	Quantity
TTP.12	Direct work in selling and checking tickets at cabin	Group II direct production labor grade 4/7	person	1,156
				10

Guidance for application:

- Direct work in selling and checking tickets at cabin only applies to toll lanes using the single-stop (MTC) method and hybrid toll collection methods, not applicable to lanes using automatic card issuance machines.

- If the actual annual traffic volume per lane exceeds the lane's capacity, the standard is adjusted by multiplying by factor k:

+ Traffic volume from 1.8 to less than 2.5 times the lane capacity: k = 1.05.

+ Traffic volume greater than 2.5 times the lane capacity: k = 1.1.

 

TTP.1300 DIRECT WORK IN SECURITY AND LANES DIVISION AT TOLL PLAZAS

Components of work:

Performing security tasks, monitoring assets outside the toll plaza, regulating and dividing traffic lanes for vehicles passing through the plaza.

Unit: 1 MTC and hybrid toll lane/shift

Code	Work	Cost components	Unit	Toll plaza, sub-plaza with total number of lanes ≤ 2	Toll plaza, sub-plaza with total number of lanes > 2
TTP.13	Direct work in security and lanes division at toll plazas	Group II direct production labor grade 3/7	person	1	0,5
				10	20

Guidance for application:

- Security and lanes division work only applies to toll lanes using the single-stop (MTC) method and hybrid toll collection methods.

- The standard is calculated for toll plazas requiring security and lanes division; for toll plazas with easy traffic flow that do not require these services, this standard does not apply.

- For toll plazas on expressways or closed toll projects with more than two MTC and hybrid toll lanes, the standard is adjusted by multiplying by factor k = 0.75.

- If the actual annual traffic volume per lane exceeds the lane's capacity, the standard is adjusted by multiplying by factor k:

+ Traffic volume from 1.8 to less than 2.5 times the lane capacity: k = 1.05.

+ Traffic volume greater than 2.5 times the lane capacity: k = 1.1.

 

TTP.1400 DIRECT WORK IN OPERATING NON-STOP TOLL LANES (ETC)

Components of work:

Controlling vehicles entering appropriate lanes, handling situations where barriers do not open and other incidents at toll lanes.

Unit: 1 toll plaza/shift

Code	Work	Cost components	Unit	≤ 4 ETC lanes and only one-directional ETC lane with barrier	≤ 8 ETC lanes	> 8 ETC lanes
TTP.14	Direct work in operating non-stop toll lanes (ETC)	Group II direct production labor grade 4/7	person	1	2	3
				10	20	30

Guidance for application:

- This work applies to toll lanes using the non-stop (pure ETC) method, not applicable to hybrid toll lanes.

- The number of toll lanes in the standard does not include ETC lanes without barriers.

 

TTP.1500 DIRECT WORK IN MONITORING AND POST-AUDITING TRANSACTIONS AT FRONT-END

Components of work:

Performing tasks, monitoring toll collection activities according to assigned plans, post-auditing abnormal transactions (MTC and ETC), preparing records of incidents and reporting cases of staff violating operational and management regulations during the shift, checking final shift tickets, vehicle passes through the plaza (detecting incorrect ticket prices if any), compliance with internal rules in toll collection operations, preparing records of violations according to regulations, reconciling ETC transactions at the end of the shift.

Unit: 1 toll plaza/shift

Code	Work	Cost components	Unit	≤ 4 toll lanes	≤ 8 toll lanes	≤ 12 toll lanes	≤ 16 toll lanes	> 16 toll lanes
TTP.15	Direct work in monitoring and post-auditing transactions at front-end	Engineer grade 3/8	person	1,04	2,08	3,12	4,16	5,2
				10	20	30	40	50

Guidance for application:

- The number of toll lanes in the standard does not include ETC entry lanes without barriers.

- The standard is set for toll plazas using the single-stop (MTC) method; if the toll plaza also uses non-stop (ETC) method, the standard is adjusted by multiplying by factor k1 as follows:

k1	=	1 -	Volume of vehicles using the ETC method
			Total volume of vehicles passing through the toll plaza x 1.5

- Additionally, the standard is adjusted by multiplying by additional adjustment factors as follows:

+ For closed toll projects using free-flow lanes without barriers, the standard is adjusted by multiplying by factor k₂ = 1,1.

+ If the actual annual traffic volume per lane exceeds the lane's capacity, the standard is adjusted by multiplying by factor k₃:

● Traffic volume from 1.8 to less than 2.5 times the lane capacity: k₃ = 1,05.

● Traffic volume greater than 2.5 times the lane capacity: k₃ = 1,1.

+ If it is necessary to connect with the electronic payment transaction database management system of the Vietnam Highway Administration for reconciliation, verification, and explanation of data, the standard is adjusted by multiplying by factor k₄ = 1,1.

 

TTP.1600 DIRECT WORK IN ACCOUNTING AND MANAGEMENT OF TICKETS

Components of work:

Managing tickets, stubs, implementing procedures related to ticket intake and output, tracking inventory levels, balancing ticket demand, inspecting ticket conditions, detecting printing errors if any, issuing accounting documents for ticket sales departments; performing cash receipts and payments based on accounting documents, collecting money from ticket sales during the shift, transferring collected money to relevant departments, reporting on cash receipts and payments during the shift; preparing sufficient change for timely provision to ticket sales departments.

Unit: 1 toll plaza/shift

Code	Work	Cost components	Unit	≤ 2 MTC and hybrid lanes/toll plaza	> 2 MTC and hybrid lanes/toll plaza
TTP.16	Direct work in accounting and management of ticket cards	Specialist grade 3/8	person	1,08	2,16
				10	20

Guidance for application:

For projects with multiple toll plazas: Accounting and ticket management work at toll plazas is determined for toll plazas with staff assigned to manage. If a toll plaza does not have this function, it is not included in the budget estimate.

 

TTP.1700 WORK ON TECHNICAL SYSTEM MANAGEMENT AT THE INFRASTRUCTURE OF TOLL PLAZAS AND THE FRONT-END SYSTEM

Components of work:

Inspect and promptly identify machine and equipment malfunctions during the shift; handle technical issues that arise and emergency situations (fires, explosions, electricity, water, computers, toll collection devices, server rooms...).

Unit: 1 toll plaza/shift

Code	Work	Cost components	Unit	Quantity
TTP.17	Work on technical system management at the infrastructure of toll plazas and the front-end system	Engineer grade 3/8	person	1
				10

Guidance for application:

For toll plazas equipped with automatic vehicle weight control systems, the standard rate is adjusted by a factor k = 1.1.

 

TTP.2100 WORK ON RECONCILIATION OF DATA BETWEEN THE INVESTOR (TOLL MANAGEMENT UNIT) AND THE SERVICE PROVIDER OR BETWEEN INVESTORS (TOLL MANAGEMENT UNITS) IN CASES OF INTERCONNECTED TOLL COLLECTION

Components of work:

Carry out tasks to monitor and reconcile data on toll collection activities between the investor (toll management unit) and the service provider or between investors (toll management units) in cases of interconnected toll collection.

Unit: 1 toll plaza/shift

Code	Work	Cost components	Unit	≤ 8 toll lanes	≤ 16 toll lanes	> 16 toll lanes
TTP.21	Work on reconciliation of data between the investor (toll management unit) and the service provider or between investors (toll management units) in cases of interconnected toll collection	Engineer Level 4/8	person	1,04	2,08	3,12
				10	20	30

 

TTP.2200 RECONCILIATION OF ETC TRANSACTIONS AT THE BACK-END

Components of work:

Monitor the system and perform tasks to reconcile transactions and transaction data for ETC at the Back-End.

Unit: 1 shift/1 Back-End

Code	Work	Cost components	Unit	≤10 toll plazas	≤20 toll plazas	>20 toll plazas
TTP.22	Reconciliation of ETC transactions at the Back-End	Engineer Level 4/8	person	1,04	2,08	3,12
				10	20	30

 

TTP.2300 WORK ON MANAGEMENT OF CASH REVENUE FROM TOLL COLLECTION IN STOP-TYPE (MTC) AND MIXED-TYPE METHODS BY THE INVESTOR (TOLL MANAGEMENT UNIT)

Components of work:

Receive, inspect, and manage cash from the service provider within the period following the end of the service provider's shift.

Unit: 1 toll plaza/shift

Code	Work	Cost components	Unit	Quantity
TTP.23	Work on management of cash revenue from toll collection in stop-type (MTC) and mixed-type methods by the investor (toll management unit)	Engineer grade 3/8	person	1,08
				10

Guidance for application:

Work on management of cash revenue from toll collection in stop-type (MTC) and mixed-type methods is determined for toll plazas with staff directly managing cash from the stop-type (MTC) and mixed-type toll collection services. If a toll plaza does not have this work, it is not included in the budget estimate..

 

TTP.2400 WORK ON MANAGEMENT OF REVENUE AND FINANCIAL PLANS

Components of work:

Summarize daily revenue data; update financial plans according to contracts; periodically prepare reports to be submitted to competent authorities as prescribed.

Unit: 1 project/day worked

Code	Work	Cost components	Unit	Quantity
TTP.24	Work on management of revenue and financial plans	Engineer Level 4/8	person	1
				10

 

TTP.2500 WORK ON DETERMINING DISCOUNT MEANS

Components of work:

Check vehicle owner files, implement the determination of discounted vehicles, store and periodically review files and means.

Unit: 1 project/day worked

Code	Work	Cost components	Unit	Quantity
TTP.25	Work on determining discount means	Engineer grade 3/8	person	1
				10

Guidance for application:

The standard applies when it is necessary to check discount card issuance files for projects where the competent authority has not confirmed the list of discounted vehicles.

 

II. INDIRECT COST STANDARDS

2.1. Indirect cost standards for road usage fee collection are determined as a percentage of total direct labor costs for toll collection as follows:

2.1.1. For toll plazas managed and organized by the Investor (Toll Management Unit):

Unit: Percentage (%)

Content	Number of toll lanes in the project
	≤6 toll lanes	≤ 12 toll lanes	≤18 toll lanes	≤46 toll lanes	>46 toll lanes
Indirect cost standard (%)	70	65	50	40	30

- For toll plazas and sub-plazas with MTC or mixed toll lanes ≥ 3, the above standard is adjusted by a factor of 0.8.

2.1.2. For toll plazas managed and organized by the Road Usage Service Provider:

- The indirect cost standard for road usage fee collection by the Service Provider is determined as 30% of direct labor costs. For toll plazas and sub-plazas with MTC or mixed toll lanes ≥ 3, the standard is adjusted by a factor of 0.8.

- The indirect cost standard for road usage fee collection by the Investor (Toll Management Unit) is calculated as 70% of the Investor's direct costs at the toll plaza.

2.2. Indirect costs for road usage fee collection as specified above include the following costs:

- Wages of staff in the indirect department of the toll collection unit, allowances, bonuses, welfare benefits, contributions, social insurance, health insurance, unemployment insurance, trade union fees, other deductions as prescribed for indirect staff, including:

+ Allocation of wages for the company management department including the board of directors and general manager, functional departments for toll collection activities.

+ Wages of toll plaza management staff: Plaza Manager, Deputy Plaza Manager (if applicable).

+ Costs of other indirect support departments such as drivers, janitors, security guards...

- Office supplies, communication expenses, travel expenses, fuel, electricity and water for operations, meeting expenses serving the operation of the toll plaza, tools and office equipment, repair costs for office equipment, training costs to improve employee skills, health checks, employee uniforms, ticket printing, card making, and other expenses (if any)...

- Labor costs and benefits for indirect staff as prescribed by labor laws (wages, bonuses, holidays, welfare benefits...).

2.3. Indirect costs for organizing and managing toll collection activities as specified above do not include the following costs:

- Investment, repair, replacement, upgrading of toll collection equipment and related costs for technological conversion of toll collection and lighting at toll plazas; value-added tax.

- Insurance premiums and trade union fees for direct labor staff that employers must pay to employees as prescribed. These costs are included in direct labor costs.

III. PRE-TAX INCOME

The standard for taxable income subject to preliminary taxation shall be applied to expressways that are wholly owned by the State, represented by the State as the owner, and directly managed and operated by the State. The standard for preliminary taxable income is equal to six percent of the direct and indirect costs in the budget for collecting road usage service fees.