Are two-wheeled motorcycles subject to registration fees? What is the registration fee rate for two-wheeled motorcycles in Vietnam?

Are two-wheeled motorcycles subject to registration fees in Vietnam?

Based on Clause 6, Article 3 of Decree 10/2022/ND-CP, regulations on objects subject to registration fees are as follows:

Objects subject to registration fees

1. House, land.

2. Hunting guns; guns used for training and sports competitions.

3. Ships according to the provisions of the law on inland waterway traffic and maritime law (hereinafter referred to as ships), including barges, canoes, tugboats, pushers, submarines, submersibles, except for floating docks, floating storage facilities, and mobile platforms.

4. Boats, including yachts.

5. Aircraft.

6. Two-wheeled motorcycles, three-wheeled motorcycles, mopeds, and similar vehicles that must be registered and have license plates issued by competent state agencies (hereinafter collectively referred to as motorcycles).

7. Automobiles, trailers, or semi-trailers pulled by automobiles, and vehicles similar to automobiles that must be registered and have license plates issued by competent state agencies.

8. Hulls, complete frames, complete engines, engine bodies (blocks) of assets stipulated in Clauses 3, 4, 5, 6, and 7 of this Article that are replaced and must be registered with competent state agencies.

The Ministry of Finance shall detail this Article.

From the above provisions, it can be seen that two-wheeled motorcycles are among the entities subject to registration fees.

What is the registration fee rate for two-wheeled motorcycles in Vietnam?

According to the provisions of Clause 1, Article 4 of Circular 13/2022/TT-BTC, the registration fee rate for motorcycles in general, and two-wheeled motorcycles in particular, is as follows:

- Motorcycles of organizations and individuals in centrally-run cities; cities in provinces; district-level towns where the Provincial People's Committee headquarters is located shall pay the first registration fee at a rate of 5%.

Centrally-run cities, cities in provinces; district-level towns where the Provincial People's Committee, centrally-run city headquarters is located, are identified based on the state administrative boundaries at the time of declaring the registration fee, in which:

+ Centrally-run cities include all districts, regardless of inner-city or suburban districts, urban or rural areas;

+ Cities in provinces and district-level towns where the Provincial People's Committee headquarters is located include all wards, communes in the city, district-level town, regardless of inner-city, urban areas, or suburban, rural areas.

- Motorcycles charging the second or subsequent registration fee shall apply a rate of 1%.

+ In cases where the asset owner has declared and paid a registration fee for motorcycles at 2%, then transferred to an organization, individual in the area stipulated at point a Clause 1 Article 4 of Circular 13/2022/TT-BTC, the registration fee is payable at a rate of 5%.

+ In cases where motorcycles have paid a registration fee at a rate of 5%, subsequent transfers shall pay the registration fee at a rate of 1%.

+ The area where the previous fee declaration and payment were made is determined according to the "Place of residence," "Place of permanent residence registration," or "Address" recorded in the vehicle registration certificate or registration revocation certificate, license plate, and is identified based on the state administrative boundaries at the time of declaring the registration fee.

Are two-wheeled motorcycles subject to registration fees? What is the registration fee rate for two-wheeled motorcycles in Vietnam? (Image from the Internet)

How to calculate the registration fee for two-wheeled motorcycles in Vietnam?

According to the provisions of Clauses 3 and 4, Article 7 of Decree 10/2022/ND-CP, the registration fee base price for two-wheeled motorcycles (collectively referred to as motorcycles) (excluding specialized motorcycles) is the price in the Decision on Price Table for Registration Fees issued by the Ministry of Finance.

Currently, the base price for calculating motorcycle registration fees is specified in Decision 2353/QD-BTC, 2023, adjusted and supplemented by Decision 449/QD-BTC, 2024, and Decision 1707/QD-BTC, 2024, in which:

- The base price for calculating registration fees in the Price Table is determined based on principles that ensure consistency with asset transfer prices in the market at the time of constructing the Registration Fee Price Table.

- The asset transfer price in the market for each type of automobile, motorcycle (for automobiles, motorcycles by vehicle type; for trucks based on the country of manufacture, brand, load capacity allowed for traffic; for passenger vehicles based on the country of manufacture, brand, and total allowed passengers including the driver) is based on the databases stipulated in Clause 2 Article 7 of Decree 10/2022/ND-CP.

- In cases where a new type of automobile, motorcycle arises for which there is no base price in the Registration Fee Price Table at the time of declaration:

+ The tax office shall use data according to Clause 2 Article 7 of Decree 10/2022/ND-CP to decide the registration fee base price for each new type of automobile, motorcycle (for automobiles, motorcycles by vehicle type;

+ For trucks based on the country of manufacture, brand, load capacity allowed for traffic;

+ For passenger vehicles based on the country of manufacture, brand, and total allowed passengers including the driver).

- In cases where a new type of automobile, motorcycle arises not included in the Registration Fee Price Table or existing types have market prices significantly fluctuating, the Tax Department shall compile and report to the Ministry of Finance by the 5th of the last month of each quarter.

Furthermore, the Ministry of Finance issues a Decision on Adjusting or Supplementing the Registration Fee Price Table by the 25th of the last month of each quarter for implementation from the beginning of the following quarter. The adjusted, supplemented Price Table is issued based on the regulations on issuing the Registration Fee Price Table or based on the average registration fee prices of local tax offices.

- For used motorcycles, the base price for registration fees is the remaining value of the new motorcycle in the Registration Fee Price Table (for motorcycles by vehicle type). In cases where there is no new motorcycle price in the Registration Fee Price Table, the base price for used motorcycles is the equivalent remaining value of the vehicle type with a price in the Table.