Vietnam issues Decree 51 of 2025 on amendments to Decree 10 on registration fees? What is the time limit for declaration and payment of registration fee for electric cars in Vietnam?

Vietnam issues Decree 51 of 2025 on amendments to Decree 10 on registration fees?

On March 1, 2025, the Government of Vietnam issued Decree 51/2025/ND-CP to amend and supplement several provisions of Decree 10/2022/ND-CP on registration fees.

This decree takes effect on March 1, 2025.

>>> View the full text of Decree 51 of 2025 amending Decree 10 on registration fees...Download

According to Article 1 of Decree 51/2025/ND-CP...Download, it provides as follows:

Amend and supplement Point c, Clause 5, Article 8 of Decree No. 10/2022/ND-CP dated January 15, 2022, of the Government of Vietnam on registration fees, as follows:

“c) Electric cars powered by batteries: From the effective date of this Decree until February 28, 2027, the first-time registration fee is charged at 0%".

Thus, battery-powered electric cars will continue to be exempt from first-time registration fees from now (March 1, 2025) until February 28, 2027.

Vietnam issues Decree 51 of 2025 on amendments to Decree 10 on registration fees? (Image from the Internet)

What is the time limit for declaration and payment of registration fee for electric cars in Vietnam?

Based on Article 11 of Decree 10/2022/ND-CP on the declaration of registration fees, it is stipulated as follows:

- Organizations and individuals shall declare and pay registration fees according to the law on tax administration when registering the ownership and use rights of assets with the competent state agency.

- Electronic data for the payment of registration fees through the State Treasury, commercial banks, or organizations providing intermediary payment services are digitally signed by the General Department of Taxation and provided on the National Public Service Portal. This data is as valid as paper documents for relevant state authorities, such as the traffic police, environmental resource agencies, and other competent state agencies connected to the National Public Service Portal for accessing and extracting data to resolve administrative procedures related to the registration of asset ownership and use rights.

How to determine registration fee for battery-powered electric cars in Vietnam?

According to Clause 3, Article 7 of Decree 10/2022/ND-CP, the registration fee for battery-powered electric cars is determined by the price in the Pricing Table for Registration Fees issued by the Ministry of Finance...Download

- The registration fee in the Pricing Table for Registration Fees is determined based on the principle of ensuring conformity with the market transfer price of assets at the time of constructing the Pricing Table for Registration Fees.

The market transfer price of each type of car or motorcycle (for cars and motorcycles, it's by type; for trucks, it's by country of manufacture, brand, and permissible cargo weight; for passenger cars, it's by country of manufacture, brand, and permitted passenger count including the driver) is based on the database provisions in Clause 2, Article 7 of Decree 10/2022/ND-CP.

- In case a new car model arises, which is not yet in the Pricing Table for Registration Fees at the time of submitting the registration fee declaration, the tax authority will base it on the provisions in Clause 2, Article 7 of Decree 10/2022/ND-CP to decide the registration fee of each new type of car or motorcycle (for cars and motorcycles, it's by type; for trucks, it's by country of manufacture, brand, and permissible cargo weight; for passenger cars, it's by country of manufacture, brand, and permitted passenger count including the driver).

- In the event new car models arise not yet in the Pricing Table or the market transfer price of cars and motorcycles differs by 5% or more from the price in the Pricing Table, the Tax Department will aggregate and report to the Ministry of Finance before the 5th of the last month of each quarter.

What is the Deadline for Paying Registration Fees for Battery-Powered Electric Cars?

According to Clause 8, Article 18 of Decree 126/2020/ND-CP, the deadline for paying the registration fee for cars is stipulated as follows:

The deadline for paying taxes related to state budget revenue from land, water resource exploitation rights, mineral resources, sea area usage fees, registration fees, and license fees.

...

8. Registration Fee: The deadline for paying the registration fee is no later than 30 days from the date of issuing the notice, except in cases where taxpayers have deferred registration fees.

9. License Fee:

a) The deadline for paying the license fee is no later than January 30 each year.

b) For small and medium-sized enterprises transitioning from household businesses (including dependent units and business locations of enterprises), upon the end of the exemption period from license fees (the fourth year from the establishment of the enterprise), the deadline for paying the license fee is as follows:

...

Thus, the deadline for paying the registration fee for battery-powered electric cars is no later than 30 days from the date of issuing the notice, except in cases where the taxpayer has deferred the registration fee.