Circular No. 72/2026/TT-BTC stipulates the levels of collection, exemption, reduction, and the system for collecting and paying civil enforcement fees.

 

CIRCULAR

Prescribing the level of collection, exemption, reduction, and payment regime for civil enforcement fees

 

Pursuant toLaw on Fees and Chargesnumber 97/2015/QH13;

Pursuant toState Budget Lawnumber 89/2025/QH15;

Pursuant toCivil Enforcement Law number 106/2025/QH15;

Pursuant to Tax Management Law number 108/2025/QH15;

Pursuant to Decree No. 362/2025/NĐ-CP of the Government detailing certain provisions and measures to organize and guide the implementation of the Law on Fees and Charges;

Pursuant to Decree No. 152/2026/NĐ-CP of the Government detailing certain provisions and measures to implement the Civil Enforcement Law;

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

At the proposal of the Director of the Department of Tax Policy Management, Fee, and Charge Supervision;

The Minister of Finance issues this Circular prescribing the level of collection, exemption, reduction, and payment regime for civil enforcement fees.

 

Article 1. Scope of Regulation and Applicability

1. This Circular prescribes the level of collection, exemption, reduction, and payment regime for civil enforcement fees. exempt, reduce, the collection and payment of civil enforcement fees.

2. This Circular applies to fee payers, organizations collecting civil enforcement fees, and other organizations and individuals related to the collection and payment of civil enforcement fees.

Article 2. Fee Payers

1. Parties (including the party entitled to enforcement and the party obligated to enforcement) requesting enforcement must pay civil enforcement fees, except in cases provided for in Clause 2 of this Article.

2. Persons receiving money or property must pay civil enforcement fees in the following cases:

a) Judgments or decisions containing multiple parties jointly entitled to a specific asset or sum of money but only one or some of them have requested enforcement;

b) Judgments or decisions dividing joint assets, inheritance, or property in divorce, or declaring that the parties have both rights and obligations over the asset but only one or some of them have requested enforcement.

3. Fee payers specified in Clauses 1 and 2 of this Article must pay civil enforcement fees when the party entitled to enforcement receives money or property according to the judgment or decision prescribed in Article 2 of the Civil Enforcement Law No. 106/2025/QH15, except in cases provided for in Article 3 and Clause 1 of Article 6 of this Circular. civil enforcement when the person entitled to enforcement receives money or property according to the judgment or decision specified in Article 2 of the Civil Enforcement Law No. 106/2025/QH15, except for cases stipulated in Article 3 and Clause 1 of Article 6 of this Circular.

Article 3. Cases Not Subject to Fees

Fee payers are not required to pay civil enforcement fees if they fall under the following circumstances:pay civil enforcement fees if it falls under the following circumstances: initiatively issuing an enforcement decision as provided for in Point b, Clause 2, Article 33 of Law No. 106/2025/QH15.

1. Maintenance payments; compensation for damage to life, health, reputation, personality, and spirit; wages and labor remuneration; unemployment benefits and severance pay; social insurance payments; compensation for damage due to termination of employment contracts.

2. Funds implementing state social policy programs aimed at eliminating poverty, reducing poverty, supporting remote, difficult, and extremely difficult areas, funds directly serving healthcare and education for the people without commercial purposes.

3. Received items with only spiritual significance, attached to the person receiving them.

4. Money or the value of assets according to the enforcement request does not exceed one times the minimum monthly wage in the region where the civil enforcement agency has its headquarters.

5. Recovered loan amounts for the Social Policy Bank in cases where the Bank lends to the poor and other policy beneficiaries.

6. Money, property, objects, and documents returned to the parties by the head of the civil enforcement agency proactively issuing an enforcement decision as prescribed in Point b, Clause 2, Article 33 of Law No. 106/2025/QH15. ; recovering land use rights and other assets subject to state funds; arrears in tax payments; grants to the State or compensation to the State in economic management violation cases, corruption cases, and other direct payments into the state budget.

7. Money or property obtained before the head of the civil enforcement agency issues an enforcement decision or enforced within the voluntary compliance period prescribed in Clause 1, Article 36 of Law No. 106/2025/QH15.

8. Execution of fines, confiscation of assets, recovery of illicit gains, handling of evidence, assets, court fees, and fines; recovery of land use rights and other assets belonging to the state treasury; tax arrears; foreign aid or compensation to the state in economic management violation, corruption cases, and other direct payments to the state budget.No. 106/2025/QH15

9. Amounts paid to the party entitled to enforcement by the Property Administrator from proceeds of the sale of remaining assets of enterprises or cooperatives managed by the Property Administrator without the issuance of a compulsory enforcement decision by the Enforcement Officer.

Article 4. Fee Collection Organizations

Civil enforcement agencies are the organizations responsible for collecting civil enforcement fees as prescribed in this Circular.

Article 5. Fee Levels

1. The levels of civil enforcement fees are prescribed as follows:

a) In cases where the actual amount of money or the value of assets received exceeds one times the minimum monthly wage in the region where the civil enforcement agency has its headquarters up to VND 5,000,000,000, the fee rate is 3% of the actual amount of money or the value of assets received;

b) In cases where the actual amount of money or the value of assets received exceeds VND 5,000,000,000 up to VND 7,000,000,000, the fee rate is VND 150,000,000 plus 2% of the amount of money or the value of assets received exceeding VND 5,000,000,000;

c) In cases where the actual amount of money or the value of assets received exceeds VND 7,000,000,000 up to VND 10,000,000,000, the fee rate is VND 190,000,000 plus 1% of the amount of money or the value of assets received exceeding VND 7,000,000,000;

d) In cases where the actual amount of money or the value of assets received exceeds VND 10,000,000,000 up to VND 15,000,000,000, the fee rate is VND 220,000,000 plus 0.5% of the amount of money or the value of assets received exceeding VND 10,000,000,000;

đ) In cases where the actual amount of money or the value of assets received exceeds VND 15,000,000,000, the fee rate is VND 245,000,000 plus 0.01% of the amount of money or the value of assets received exceeding VND 15,000,000,000.

2. For cases involving division of joint assets, inheritance; division of assets in divorce; cases where the parties have both rights and obligations over the assets subject to enforcement but only one or some of them have requested enforcement, the person receiving money or property must pay civil enforcement fees corresponding to the fee rates prescribed in Clause 1 of this Article based on the actual amount of money or the value of assets received.

3. For cases where multiple parties jointly receive an asset or a specific sum of money according to the judgment or decision but only one or some of them have requested enforcement, and the civil enforcement agency has organized the transfer of the asset or payment of the sum of money according to Clause 1, Article 30 of Decree No. 152/2026/NĐ-CP of the Government detailing certain provisions and measures to implement the Civil Enforcement Law, the person receiving money or property must pay civil enforcement fees based on the total actual amount of money or the value of assets received by all parties receiving money or property according to the fee rates prescribed in Clause 1 of this Article.

4. For cases where the civil enforcement agency has issued an enforcement decision but has not issued a compulsory enforcement decision or has issued a compulsory enforcement decision but has not carried out the compulsory enforcement, and the parties have voluntarily transferred or received money or property without going through the civil enforcement agency, the fee payer must pay one-third (1/3) of the civil enforcement fee prescribed in Clause 1 of this Article, except in cases provided for in Clause 7 of Article 3 of this Circular.

5. In cases where enforcement is suspended according to Clause 4, Article 48 of the Civil Enforcement Law No. 106/2025/QH15, it shall be implemented as follows: b) If the suspension of enforcement is carried out after the enforcement coercive decision has been issued, then the fee payer must paya) If the suspension of enforcement is carried out before the issuance of a compulsory enforcement decision, the fee collection organization will not collect civil enforcement fees;

b) If the suspension of enforcement is carried out after the issuance of a compulsory enforcement decision, the fee payer must pay one-third of the civil enforcement fee prescribed in Clause 1 of this Article.

one third of the enforcement fee (1/3) rate specified in Clause 1 of this Article. of the asset or if enforcement coercive measures have been implemented, then the fee payer must pay 100% of the enforcement fee rate specified in Clause 1 of this Article based on the actual amount or value of the received asset.

6. In cases where the voluntary compliance period has expired and the civil enforcement agency has collected money or property or carried out compulsory enforcement, the fee payer must pay 100% of the civil enforcement fee prescribed in Clause 1 of this Article based on the actual amount of money or the value of assets received. 9. The fee payer shall pay the civil enforcement fee into the state budget in accordance with the form prescribed in Clause 1, Article 3 of Decree No. 362/2025/NĐ-CP of the Government detailing certain provisions and measures to organize and guide the implementation of the Law on Fees and Charges.

Article 6. Exemption and Reduction of Fees

1. The person paying the fee shall be exempted from the enforcement fee for civil matters in the following cases:

a) Receiving preferential treatment under the laws on preferential treatment for those who have rendered meritorious service to the revolution;

b) Persons belonging to households classified as poor or near-poor according to the poverty standard defined by law; elderly persons without a person with the obligation and right to support them, confirmed by the People's Committee of the commune where they reside; persons with disabilities as defined by the laws on persons with disabilities or persons suffering from diseases listed in the directory of diseases requiring long-term treatment, having medical records confirmed by basic-level healthcare facilities or higher, as prescribed by law and accompanying documents; ethnic minority groups residing in communes with extremely difficult socio-economic conditions.

2. The person paying the fee shall have their enforcement fee for civil matters reduced in the following cases:

a) A reduction of 80% of the fee collection rate for the person entitled to enforcement when the civil enforcement agency has issued a decision regarding the lack of conditions for enforcement pursuant to Clause 1, Article 38 of Law No. 106/2025/QH15 but subsequently the civil enforcement agency is able to dispose of assets to enforce the judgment based on the verification content provided by the person entitled to enforcement regarding the enforcement conditions of the person subject to enforcement;

b) A reduction of 30% of the fee collection rate corresponding to the amount or value of assets actually received from the civil enforcement agency disposing of assets to enforce the judgment based on the verification content of the enforcement conditions when the person entitled to enforcement makes a request for enforcement without the need to apply coercive measures requiring mobilization of forces, except in cases where the money or assets have been determined in the judgment or decision to be enforced;

c) A reduction of 20% of the fee collection rate in the case stipulated at point b of this clause if the civil enforcement agency must apply coercive measures requiring mobilization of forces, except in cases where the money, assets have been determined in the judgment or decision to be enforced.

3. The exemption and reduction of enforcement fees for civil matters shall be applied to each individual fee collection for civil enforcement, except for the exemption of fees stipulated at point a of Clause 1 of this Article.

Article 7. Declaration, Collection, Payment, and Settlement of Fees

1. In cases where fees for civil enforcement must be collected multiple times, the head of the civil enforcement agency shall issue a separate decision to collect the enforcement fee for civil matters for each collection.

2. In cases where all money and assets are paid out or transferred in one transaction, the amount of enforcement fee for civil matters to be paid shall be determined according to the fee collection rate corresponding to the actual amount or value of assets received as prescribed in Article 5 of this Circular, minus (-) the amount of fee reduced (if applicable) as prescribed in Article 6 of this Circular.

3. In cases where money and assets are paid out or transferred in multiple transactions as prescribed, the total amount of enforcement fee for civil matters to be paid for all transactions shall equal the amount of enforcement fee for civil matters that would be paid if the entire amount or value of assets were received in one transaction. The organization collecting the fee shall be responsible for calculating the enforcement fee for civil matters to be paid according to the fee collection rate corresponding to the total amount or value of assets actually received by the payer up to the time of calculation, minus (-) the amount of fee already paid in previous transactions and the amount of fee reduced (if applicable).

4. In cases where money and assets are paid out or transferred in multiple transactions but the amount or value of assets received each time does not exceed one monthly minimum wage in the region where the civil enforcement agency is located, but the cumulative amount or value of assets received over all transactions exceeds one monthly minimum wage in the region where the civil enforcement agency is located, then the collection of enforcement fees for civil matters shall be carried out as prescribed and the collection process shall follow the provisions of Article 5 of this Circular.

5. The collection of enforcement fees for civil matters shall be carried out as follows:

a) In cases where payment is made in cash, by bank transfer, or through postal services to the recipient of money, the civil enforcement agency shall deduct or collect the amount of enforcement fee for civil matters to be paid before making the payment, except in cases prescribed at point b of this clause. In cases where assets are transferred to the recipient of assets, the civil enforcement agency shall collect the amount of enforcement fee for civil matters to be paid before transferring the assets. b) In cases where the person subject to enforcement must pay the enforcement fee for civil matters, the civil enforcement agency shall collect the enforcement fee for civil matters before implementing the payment of enforcement money as prescribed in Clause 1, Article 54 of Law No. 106/2025/QH15.

c) In cases where the court does not declare the value of the asset or declares it but at the time of fee collection, the value of the asset changes by 20% or more compared to the value of the asset when the judgment or decision becomes legally effective, the organization collecting the fee shall organize an appraisal and determine the value of the asset according to the provisions of Article 82 of Law No. 106/2025/QH15 to determine the enforcement fee for civil matters that the parties must pay.

At least 15 days before transferring the asset, the organization collecting the fee shall notify the parties of the amount of enforcement fee for civil matters that they must pay according to this Circular.

6. In cases where the civil enforcement agency implements offsetting of enforcement obligations among the parties as prescribed in Article 31 of Decree No. 152/2026/NĐ-CP, the parties must bear the enforcement fee for civil matters on the amount or value

of assets received before implementing the offsetting of enforcement obligations.

7. In cases of confusion regarding the amount of enforcement fee for civil matters to be paid, the organization collecting the fee shall be responsible for recalculating the amount of fee to be paid according to the regulations and refunding any excess fee collected or collecting any additional fee owed.

8. In cases of entrusted enforcement, the entrusted civil enforcement agency must clearly record the amount of enforcement fee for civil matters already collected and the amount still to be collected. The receiving civil enforcement agency must continue to collect the enforcement fee for civil matters based on the entrustment decision. 9. The person paying the fee shall pay the enforcement fee for civil matters into the state budget according to the form prescribed in Clause 1, Article 3 of Government Decree No. 362/2025/NĐ-CP detailing certain provisions and measures to organize and guide the implementation of the Law on Fees and Stamp Duties.

10. The organization collecting the fee shall remit 100% of the collected fees into the state budget according to the chapter and sub-item of the current State Budget Classification, including any interest accrued (if any) on the balance of related accounts during the fee collection process. The cost of providing services and collecting fees shall be allocated from the state budget in the organizational budget of the fee collection organization according to the state budget expenditure standards prescribed by law. The organization collecting the fee shall declare, pay, and settle the fee according to the provisions of Clause 3, Article 3 of Government Decree No. 362/2025/NĐ-CP.

10. The organization collecting fees shall remit 100% of the collected fees into the state budget according to the chapter and sub-item of the current state budget classification, including accrued interest (if any) on the balance of related accounts during the fee collection process. The operating costs for providing services and collecting fees are allocated from the state budget within the organizational fee collector's budget estimate according to the state budget expenditure regulations. The fee collection organization shall declare, pay, and settle the fees in accordance with Clause 3, Article 3 of Decree No. 362/2025/NĐ-CP.

10. The organization collecting fees shall remit 100% of the collected fee amount into the state budget according to the chapters and sub-items of the current State Budget Classification, including any accrued interest (if any) on the related account balance during the collection process. The cost source for covering service provision activities and fee collection is allocated from the state budget within the organizational fee collection entity's budget estimate in accordance with the state budget expenditure regulations stipulated by law. The organization collecting fees shall declare, pay, and settle fees in accordance with Clause 3, Article 3 of Decree No. 362/2025/NĐ-CP.

Article 8. Effectiveness

1. This Circular shall take effect from July 1, 2026..

2. The following Circulars shall cease to be effective from the date this Circular takes effect:

a) Circular No. 216/2016/TT-BTC dated November 10, 2016 of the Minister of Finance stipulating the levels of collection, the system of collection, payment, management, and use of civil enforcement fees.;

b) Circular No. 74/2019/TT-BTC dated October 24, 2019 of the Minister of Finance amending and supplementing Clause 2, Article 9 of Circular No. 216/2016/TT-BTC dated November 10, 2016 of the Minister of Finance stipulating the levels of collection, the system of collection, payment, management, and use of civil enforcement fees.

3. Other contents related to the collection, payment, receipt, public disclosure of the fee collection system not specified in this Circular shall be implemented according to the provisions of the following documents: Law on Fees and Charges No. 97/2015/QH13; Law on Tax Administration No. 108/2025/QH15 and other regulatory legal documents detailing measures for organization and guidance on implementation; Decree No. 362/2025/NĐ-CP; Decree No. 347/2025/NĐ-CP of the Government stipulating administrative procedures within the domain of State Treasury.

4. In cases where the regulatory legal documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacing documents.

5. During the course of implementation, if there are any difficulties, please report them to the Ministry of Finance for study and guidance.