How to calculate the registration fee for motorcycles in Vietnam in 2025?

How to calculate the registration fee for motorcycles in Vietnam in 2025?

According to Article 6, Clause 4, Article 8 of Decree 10/2022/ND-CP and Clause 1, Article 4 of Circular 13/2022/TT-BTC, the calculation of the registration fee for motorcycles is regulated as follows:

(1) registration fee for newly registered motorcycles (purchase of new)

- In cities under central authority, provincial cities, district-level towns where the provincial People's Committee is located: The rate is 5% of the vehicle's base price.

Specifically: The formula for calculating registration fee when registering a motorcycle for the first time is as follows:

registration fee = base price for calculating registration fee x 5%

Where: The base price for calculating the registration fee for each type of vehicle is the price per the Price List for registration fee calculation issued by the Ministry of Finance.

Note: The base price for calculating the registration fee is not the selling price of the motorcycle (prices from dealers are usually higher than the base price for calculating the registration fee).

Example: If you purchase a new motorcycle base priced at VND 40,000,000 in Ho Chi Minh City, the registration fee will be: VND 40,000,000 x 5% = VND 2,000,000

- In other areas: The rate is 2% of the vehicle's base price.

The formula for calculating registration fee when registering a motorcycle for the first time in other areas is as follows:

registration fee = base price for calculating registration fee x 2%

The base price for calculating the registration fee for each type of vehicle is the price per the Price List for registration fee calculation issued by the Ministry of Finance.

Note: If the asset owner has declared and paid a registration fee of 2% for the motorcycle and subsequently transfers it to organizations or individuals in cities under central authority; provincial cities; district-level towns where the provincial People's Committee is located, the registration fee must be paid at the rate of 5% according to point b, clause 4, Article 8 of Decree 10/2022/ND-CP

(2) registration fee for used motorcycles (name change)

The base price for calculating the registration fee for used assets (excluding houses, land; imported used assets; assets bought under the handling method of established public ownership of used assets) is the remaining base price calculated according to the usage period of the asset.

- registration fee for used motorcycles (name change) is applied at the rate of 1% of the remaining base price of the vehicle.

Specifically: The formula for calculating registration fee when purchasing a used motorcycle or receiving a gifted motorcycle is calculated as follows:

registration fee = base price for calculating registration fee x 1%

Where:

To know the base price for calculating the registration fee for an old motorcycle, you need to know the base price for calculating the registration fee when buying new and then multiply (x) by the % remaining quality using the following formula:

base price for calculating registration fee = base price of new asset x % remaining quality

- The base price of a new motorcycle (initial registration fee calculation base price) can be found in the list issued by the Ministry of Finance.

- The % rate of remaining quality of the registered asset is determined according to the period used as clearly defined in clause 3, Article 3 of Circular 13/2022/TT-BTC of the Ministry of Finance as follows:

Example: A motorcycle with a new base price of VND 40,000,000, used for 4 years. The rate of remaining quality: 50% (due to the usage period being over 3 to 6 years).

Thus, the remaining base price of the motorcycle: VND 40,000,000 x 50% = VND 20,000,000.

registration fee payable: VND 20,000,000 x 1% = VND 200,000.

Note: The registration fee rate may change depending on the locality and time. Therefore, you should contact the local tax authority for specific guidance and the latest information.

How to calculate the registration fee for motorcycles in Vietnam in 2025? (Image from the Internet)

How to calculate the base price for calculating the registration fee for motorcycles in Vietnam?

Currently, the price list for calculating registration fee for motorcycles is regulated in Decision 2353/QD-BTC of 2023, adjusted, supplemented in Decision 449/QD-BTC of 2024, Decision 1707/QD-BTC of 2024.

Download Price list for calculating registration fee for motorcycles (Decision 2353/QD-BTC of 2023)

Download Adjusted price list for calculating registration fee for motorcycles (Decision 449/QD-BTC of 2024)

Download Adjusted price list for calculating registration fee for motorcycles (Decision 1707/QD-BTC of 2024)

The base price for calculating the registration fee for motorcycles is determined as follows:

- The base price for calculating the registration fee in the Price List for registration fee calculation is determined based on ensuring it is compatible with the asset transfer price on the market at the time the Price List for registration fee calculation is established.

- The asset transfer price on the market of each type of car, motorcycle (for cars, motorcycles, it is based on the type of vehicle; for trucks, it is according to the country of production, brand, permissible load capacity; for passenger cars, it is according to the country of production, brand, the number of passengers including the driver).

- In case a new type of car or motorcycle arises that at the time of submitting the declaration for registration fee is not available in the Price List for registration fee calculation, the tax authority bases on data according to the provisions in clause 2, Article 7 of Decree 10/2022/ND-CP to decide the base price for calculating the registration fee of each newly arising type of car, motorcycle (for cars, motorcycles, it is based on the type of vehicle; for trucks, it is according to the country of production, brand, permissible load capacity; for passenger cars, it is according to the country of production, brand, the number of passengers including the driver).

- In case a new type of car or motorcycle arises not available in the Price List for registration fee calculation or if there is a car or motorcycle in the Price List and the transfer prices of cars, motorcycles on the market increase or decrease by 5% or more compared to the price in the Price List for registration fee calculation, the Tax Department aggregates and reports to the Ministry of Finance before the 5th of the last month of the quarter.

The Ministry of Finance issues a Decision on the adjusted, supplemented Price List for registration fee calculation before the 25th of the last month of the quarter to apply from the first day of the next quarter. The adjusted, supplemented Price List for registration fee is issued according to the regulations on the issuance of the Price List for registration fee, specified at point a of this clause or based on the average of the tax registration fees of local tax authorities.

Note: The period of use of the asset is calculated from the year of manufacture to the year of filing for tax registration. If the year of manufacture cannot be determined, the period of use of the asset is calculated from the year the asset was put into use to the year of filing for tax registration.

When is the deadline for paying the registration fee for motorcycles in Vietnam in 2025?

Based on clause 8, Article 18 of Decree 126/2020/ND-CP,

The deadline for paying taxes related to the state budget for land, water resource exploitation rights, mineral resources, sea area use money, registration fee, business license tax

...

8. Registration fee: The deadline for paying the registration fee is no later than 30 days from the date of issuance of the notice, except where the taxpayer is granted the registration fee debt.

...

Thus, the deadline for paying the registration fee is no later than 30 days from the date of issuance of the notice.

In case of late payment of the registration fee, a late payment fee of 0.05%/day/on the overdue amount must be paid according to clause 2, Article 59 of the Law on Tax Administration 2019.