Circular 77/2026/TT-BTC of the Ministry of Finance

CIRCULAR

Regulations on the preparation of budgets, management, utilization, and settlement of state budget funds for training foreign exchange students in Vietnam
the state funds the training of foreign overseas students in Vietnam

Pursuant to the Law on State Budget No. 89/2025/QH15;

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

Pursuant to Decree No. 73/2026/NĐ-CP of the Government detailing and guiding the implementation of certain provisions of the State Budget Law;

1. Scope of Regulation:

The Minister of Finance issues this Circular regulating the preparation of budgets, management, utilization, and settlement of state budget funds for training foreign exchange students in Vietnam.

Article 1. Scope of Regulation and Applicability

2. Applicability:

a) This Circular regulates the preparation of budgets, management, utilization, and settlement of state budget funds for training foreign nationals accepted for study in Vietnam and granted scholarships by the Government of Vietnam under international treaties to which the Socialist Republic of Vietnam is a party (commonly referred to as treaty-based exchange students) in accordance with the Law on International Treaties.

In cases where training programs and projects for treaty-based exchange students have separate guiding documents, they shall be implemented in accordance with this Circular and the guiding documents of those programs and projects;

b) This Circular does not apply to Lao exchange students and Cambodian exchange students sent to study in Vietnam under cooperation agreements between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic and the Government of the Kingdom of Cambodia;

c) Ministries, central agencies, localities, educational institutions with non-treaty-based exchange students as stipulated in Clause 2, Article 2 of the Regulation on Managing Foreign Nationals Studying in Vietnam issued together with Circular No. 30/2018/TT-BGDĐT dated December 24, 2018 by the Minister of Education and Training shall apply the provisions of this Circular and relevant laws.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Treaty-based exchange students sent to study in Vietnam as stipulated in Clause 1, Article 2 of the Regulation on Managing Foreign Nationals Studying in Vietnam issued together with Circular No. 30/2018/TT-BGDĐT and other relevant Vietnamese laws;

b) Ministries, central agencies, localities related to the management and reception of treaty-based exchange students sent to study in Vietnam; educational institutions and training and development organizations under state agencies, political organizations, political-social organizations, and people's armed forces assigned the task of training treaty-based exchange students in Vietnam; organizations and individuals related thereto.

Article 2. Sources of Funds

1. State budget funds allocated for education, training, and vocational training activities of ministries, central agencies, and localities as provided for in the State Budget Law on budget decentralization.

2. Revenue from the operation of educational institutions.

3. Non-reimbursable grants from governments of other countries, organizations, and foreign individuals to the State, the Government of Vietnam, and local authorities; voluntary contributions from domestic and foreign organizations and individuals as prescribed.

Article 3. Principles for managing and utilizing funds for training foreign exchange students in Vietnam

1. Educational institutions, agencies, organizations, units, and individuals entrusted with the management and utilization of state budget funds for training and development activities as prescribed in this Circular shall be responsible for managing and utilizing such funds in compliance with state budget laws and relevant laws, for the correct purposes and objects, effectively, transparently, and openly; in accordance with established expenditure standards and rates set by competent authorities; and shall be subject to inspection, audit, and supervision by competent authorities as prescribed by law.

2. The Ministry of Education and Training and ministries, central agencies, and localities shall be responsible for coordinating with educational institutions, agencies, organizations, units, and individuals involved to organize inspections and oversight of fund management and utilization, regularly and periodically evaluate and compile training outcomes as prescribed or upon request of competent authorities.

3. Funds for training treaty-based exchange students from the revenue of educational institutions' operational activities shall be implemented in accordance with Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government on the financial autonomy mechanism of public service units, amended and supplemented by Decree No. 111/2025/NĐ-CP (hereinafter referred to as Decree No. 60/2021/NĐ-CP) and relevant laws.

4. Priority shall be given to using the sources of funds specified in Clauses 2 and 3, Article 2 of this Circular for the training of foreign exchange students.

Article 4. Content and Level of Expenditure

1. Tuition Fees:

Exchange students under the Agreement shall be fully supported for tuition fees during their study period in Vietnam, with the duration and level of support as follows:

a) General education, vocational education, higher education: The level of support is based on the tuition fee announced and publicly disclosed by general education institutions, vocational education institutions, and higher education institutions, not exceeding the maximum ceiling set forth in Articles 8, 9, and 10 of Decree No. 238/2025/NĐ-CP dated September 3, 2025, issued by the Government regarding tuition policies, exemptions, reductions, and support for tuition fees, and costs of studying and service prices in the field of education and training corresponding to each educational level, sector, program, degree of training, academic year, and degree of financial autonomy. The maximum duration of support shall not exceed the time stipulated by laws on education and training.

b) Teaching Vietnamese language to exchange students under the Agreement for admission examinations and enrollment at various levels of education and training in Vietnam according to regulations of the Ministry of Education and Training at preparatory Vietnamese language education and training institutions arranged by the Ministry of Education and Training: The level of support is based on the tuition fee established by preparatory Vietnamese language education and training institutions in accordance with Decree No. 238/2025/NĐ-CP, with a maximum not exceeding VND 2,350,000 per person per month. The maximum duration of support shall not exceed twelve months.

c) Short-term training programs and courses: The level of support is based on the tuition fee established by vocational education and higher education institutions in accordance with Decree No. 238/2025/NĐ-CP, with a maximum not exceeding VND 3,375,000 per person per month. The maximum duration of support shall not exceed twelve months.

d) In cases where exchange students under the Agreement wish to study at educational institutions or training programs with tuition fees higher than the ceiling specified in Decree No. 238/2025/NĐ-CP, the students shall bear the difference themselves.

2. Living expenses shall be provided monthly (including summer and holiday periods):

a) Food and pocket money:

Exchange students under the Agreement shall be provided living expenses to cover daily living costs (food, pocket money, etc.). The specific expenditure level is as follows:

- Exchange students under the Agreement studying general education, vocational education, and undergraduate higher education: VND 4,175,000 per person per month. The maximum duration of receiving living expenses is twelve months per year; the total duration of receiving living expenses is based on actual study time, not exceeding the training period stipulated by laws on education.

- Exchange students under the Agreement studying master's and doctoral degrees: VND 4,955,000 per person per month. The maximum duration of receiving living expenses is twelve months per year; the total duration of receiving living expenses is based on actual study time, not exceeding the training period stipulated by laws on education.

- Exchange students under the Agreement studying Vietnamese language for admission examinations and enrollment at various levels of education and training in Vietnam: VND 4,175,000 per person per month. The maximum total duration of receiving living expenses shall not exceed twelve months.

- Exchange students under the Agreement participating in short-term training programs and courses: VND 5,775,000 per person per month. The total duration of receiving living expenses shall not exceed the actual training and development period stipulated by laws on education.

b) Accommodation expenses: Educational institutions are responsible for arranging accommodation and supporting related procedures for temporary residence and absence during the study period for exchange students under the Agreement to ensure basic living conditions, security, and safety. The specific expenditure level is as follows:

- Exchange students under the Agreement studying general education, vocational education, and higher education: VND 2,000,000 per person per month. The maximum duration of receiving accommodation expenses is twelve months per year; the total duration of receiving accommodation expenses is based on actual study time, not exceeding the training period stipulated by laws on education.

- Exchange students under the Agreement studying Vietnamese language for admission examinations and enrollment at various levels of education and training in Vietnam: VND 2,000,000 per person per month. The maximum total duration of receiving accommodation expenses shall not exceed twelve months.

- Exchange students under the Agreement participating in short-term training programs and courses: VND 3,000,000 per person per month. The total duration of receiving accommodation expenses shall not exceed the actual training and development period stipulated by laws on education.

In cases where educational institutions cannot provide sufficient conditions for food, accommodation, and living expenses for exchange students under the Agreement, the institutions shall base on the expenditure standards stipulated in point b, Clause 2, Article 4 of this Circular to negotiate and sign contracts with suppliers to ensure food, accommodation, and living expenses for exchange students.

3. Initial Provision Support:

Exchange students under the Agreement shall be supported once when entering Vietnam for initial provision to purchase necessary personal items for study and stable living. Exchange students who have been supported for initial provision when studying Vietnamese language for admission examinations and then admitted to formal programs shall not be supported again. The specific level of support is as follows:

a) Exchange students under the Agreement studying general education, vocational education, higher education, and those studying Vietnamese language for admission examinations and enrollment at various levels of education in Vietnam: VND 5,800,000 per person.

b) Exchange students under the Agreement participating in short-term training programs and courses: VND 4,650,000 per person.

c) In addition to the expenditure levels stipulated in points a and b, Clause 3, Article 4 of this Circular, for exchange students under the Agreement studying at educational institutions within the defense and security sectors, the provision of military uniforms and personal equipment shall be carried out in accordance with the regulations of the Minister of National Defense and the Minister of Public Security.

4. Health Insurance:

Exchange students under the Agreement shall be supported by the state budget for annual health insurance premiums. The level of health insurance premium payment shall be implemented in accordance with the laws on health insurance for students and trainees. In cases where exchange students under the Agreement wish to purchase health insurance at a higher level than stipulated in this Circular, they shall bear the difference themselves.

5. Other Expenses:

Exchange students under the Agreement shall be supported with costs for admission procedures; costs for studying, practical surveys, cultural experiences; costs for students to carry out thesis projects, attend seminars, conferences within the country (if applicable); costs for finalizing the course, concluding the program, and defending the graduation thesis; comprehensive health check-up costs at the beginning of the course and periodic annual health check-ups; gift costs (if applicable); costs for National Day celebrations of Vietnam and the partner country; costs for welcoming and seeing off exchange students at international airports in Vietnam; costs for unexpected illness visits. The funding shall be sourced from the financial resources of educational institutions as stipulated in Decree No. 60/2021/NĐ-CP and relevant laws.

6. For exchange students under the Agreement who study on a non-concentrated basis, training costs shall be calculated monthly and based on actual days present for study in Vietnam (in cases where less than one month). For exchange students studying under a concentrated regime at educational institutions under the People's Armed Forces, costs shall be calculated based on the actual duration of the course and the management system for students at such educational institutions.

Article 5. Budget preparation; budget allocation; management, utilization, and settlement

1. Annually, when preparing the state budget, based on plans and tasks approved by competent authorities, agencies and units assigned the task of using the state budget for training exchange students under the Agreement shall prepare the budget, consolidate it into their own agency or unit’s budget, submit it to higher-level management agencies for review and consolidation into the primary budget unit’s budget to be submitted to the finance authority at the same level for approval by competent authorities according to the State Budget Law and related laws.

2. Based on the annually approved budget, the primary budget unit shall allocate and assign the training budget for exchange students under the Agreement to the budget-using units in accordance with the State Budget Law.

3. Management, utilization, and settlement of funds shall be carried out in accordance with the State Budget Law.

4. State budget funds allocated to implement the policy of supporting tuition fees as stipulated in Clause 1, Article 4 of this Circular shall be transferred and recorded in the tuition fee revenue account of public educational institutions and may be autonomously utilized based on the actual number of exchange students under the Agreement and current regulations on financial autonomy of public institutions; if the allocated budget for supporting tuition fees for public educational institutions is higher or lower than the actual number of beneficiaries and the prescribed tuition fees, the educational institution shall report to the higher-level management agency for handling according to current regulations.

5. Educational institutions are responsible for paying living expenses, providing initial supplies, and purchasing health insurance for exchange students under the Agreement, ensuring timely and appropriate provision.

6. Training costs for exchange students under the Agreement at private schools shall be prepared, managed, paid, and settled by the agency responsible for managing exchange students under the Ministry of Education and Training.

Article 6. Transitional Provisions

1. For one-time costs for exchange students under the Agreement; compulsory health insurance for 2026 which has been decided and arranged for payment before the effective date of this Circular shall continue to be implemented according to Circular No. 55/2020/TT-BTC dated June 12, 2020, issued by the Minister of Finance guiding the management of training costs for foreign exchange students studying in Vietnam under the Agreement.

2. For training costs for exchange students under the Agreement in 2026, educational institutions, central ministries, agencies, and localities shall proactively arrange and allocate within the scope of the 2026 state budget expenditure plan already assigned by competent authorities to ensure training and learning activities and the rights of exchange students are not affected, without additional state budget funding.

Article 7. Implementation Provisions

1. This Circular takes effect from September 1, 2026.

2. Circular No. 55/2020/TT-BTC dated June 12, 2020, issued by the Minister of Finance guiding the management of training costs for foreign exchange students studying in Vietnam under the Agreement shall cease to be effective from the date this Circular takes effect, except as provided in Clause 1, Article 6 of this Circular.

3. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, they shall be implemented according to the provisions of those amended, supplemented, or replacing documents.

4. During implementation, if there are any difficulties, agencies, organizations, units, and localities are requested to promptly reflect them to the Ministry of Finance for research and resolution./.