How to calculate motorcycle registration fees in Vietnam?

Are motorcycles subject to registration fees in Vietnam?

Pursuant to Article 3 of Decree 10/2022/ND-CP, which provides regulations on subjects subject to registration fees as follows:

Subjects Subject to Registration Fees

1. House, land.

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

3. Ships as prescribed by laws on inland waterway traffic and maritime laws (hereinafter referred to as watercrafts), including barges, canoes, tugboats, push boats, submarines, submersibles; except for floating docks, floating storage, and movable rigs.

4. Boats, including yachts.

5. Aircraft.

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

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

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

The Ministry of Finance shall detail this Article.

Thus, motorcycles are subject to registration fees.

How to calculate motorcycle registration fees in Vietnam? (Image from the Internet)

How to calculate motorcycle registration fees in Vietnam?

According to Article 6 of Decree 10/2022/ND-CP, motorcycle registration fees are calculated as follows:

Motorcycle Registration Tax = Motorcycle Taxable Price × Registration Tax Rate (%)

(1) Motorcycle Taxable Price

The motorcycle taxable price is the price specified in the Decision on Registration Fee Price Table issued by the Ministry of Finance.

Currently, the motorcycle taxable price is regulated in Decision 2353/QD-BTC of 2023, adjusted and supplemented by Decision 449/QD-BTC of 2024 and Decision 1707/QD-BTC of 2024.

- The registration fee price in the Registration Fee Price Table is determined based on the principle of matching the market transfer price of the asset at the time the Registration Fee Price Table is compiled.

The market transfer price of each type of motorcycle (for motorcycles, according to the vehicle type) is based on the data sources specified in clause 2 of this Article.

- In case a new type of motorcycle is introduced and at the time of submitting the registration fee declaration, it is not available in the Registration Fee Price Table, the tax authorities will base their decision on the data sources specified in clause 2 of this Article to determine the registration fee price for each new type of motorcycle (for motorcycles, according to the vehicle type).

- If a new type of motorcycle is introduced that is not available in the Registration Fee Price Table, or if the price of motorcycles listed in the Registration Fee Price Table increases or decreases by 5% or more compared to the price in the Registration Fee Price Table, the Tax Department will compile a report and send it to the Ministry of Finance before the 5th of the last month of the quarter.

The Ministry of Finance will issue a Decision on the adjusted and supplemented Registration Fee Price Table before the 25th of the last month of the quarter to apply from the first day of the next quarter. The adjusted and supplemented Registration Fee Price Table is issued according to the regulations on issuing the Registration Fee Price Table or based on the average registration fee price of local tax authorities.

- For used motorcycles, the registration fee price is the remaining value of the new motorcycle in the Registration Fee Price Table (for motorcycles, according to the vehicle type). If the registration fee price of the new motorcycle is not listed in the Registration Fee Price Table, the registration fee price for used motorcycles is the remaining value of an equivalent vehicle type already listed in the Registration Fee Price Table.

(According to clauses 3, 4, Article 7 of Decree 10/2022/ND-CP)

(2) Registration Tax Rate (%) for Motorcycles

The registration tax rate for motorcycles is 2%.

However:

- Motorcycles owned by organizations or individuals in centrally administered cities; cities within provinces; district-level towns where the provincial People's Committee is located: the initial registration tax rate is 5%.

Centrally administered cities, cities within provinces, and district-level towns where the provincial People's Committee and centrally administered city offices are located are determined based on the state administrative boundaries at the time of registration fee declaration. This includes all urban and rural districts within centrally administered cities, regardless of inner-city or suburban areas, urban or rural areas; cities and district-level towns within provinces and centrally administered cities include all wards, communes within the cities, and district-level towns, regardless of being inner-city, urban, suburban or rural areas.

- For motorcycles paying the second or subsequent registration fee, the applicable rate is 1%.

If the asset owner has declared and paid a registration fee for the motorcycle at 2%, then transfers it to an organization or individual in an area specified in point a of this clause, the registration fee payable is 5%. If the motorcycle has paid a registration fee at the rate of 5%, subsequent transfers are subject to a 1% registration fee rate.

The previous registration fee filing area is determined based on “Permanent Residence”, “Place of Permanent Household Registration” or “Address” stated in the vehicle registration or registration certificate revocation and license plate documents, based on the state administrative boundaries at the time of registration fee declaration.

(According to clause 4, Article 8 of Decree 10/2022/ND-CP, clause 1, Article 4 of Circular 13/2022/TT-BTC)

How to declare and pay motorcycle registration fees in Vietnam?

According to Article 11 of Decree 10/2022/ND-CP, the declaration and payment of motorcycle registration fees are as follows:

- Organizations and individuals declare and pay motorcycle registration fees according to the laws on tax administration when registering ownership, usage rights for assets with competent state agencies.

- Electronic data on motorcycle registration tax payment through the State Treasury, commercial banks, or intermediary payment service providers digitally signed and provided to the National Public Service Portal by the General Department of Taxation is valid as paper documents for traffic police, environmental agencies, and other state agencies connected to the National Public Service Portal to access and use for administrative procedures related to ownership and usage rights registration of assets.