Which automobiles are exempt from registration fee in Vietnam?

Which automobiles are exempt from registration fee in Vietnam?

Based on Clause 21, Article 10 of Decree 10/2022/ND-CP and Article 5 of Circular 13/2022/TT-BTC, the types of vehicles exempt from registration fee include:

- Fire trucks, ambulances, X-ray vehicles, rescue vehicles (including tow trucks, vehicle carriers); garbage trucks, water spray trucks, watering trucks, water tank trucks, street sweepers, vacuum trucks, waste suction vehicles; specialized vehicles, and vehicles for war invalids, sick soldiers, disabled persons registered under their ownership.

- Vehicles owned by foreign organizations or individuals, including:

+ Diplomatic representative missions, consular offices, representatives of international organizations under the United Nations system.

+ Diplomatic officials, consular staff, administrative and technical staff from diplomatic missions, consular offices, members of representatives of international organizations under the United Nations system, and their family members who are neither Vietnamese citizens nor permanent residents, as confirmed by the Vietnamese Ministry of Foreign Affairs via a diplomatic card or service card.

+ Foreign organizations or individuals not falling under the above categories but exempt from or not required to pay registration fees per international commitments that the Socialist Republic of Vietnam is a member of.

- Vehicles of organizations or individuals that have been issued a certificate of ownership, usage, and are exempt from paying registration fees upon registering ownership again in the following cases:

+ Vehicles with a prior certificate of ownership and use issued by competent authorities of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam, the Socialist Republic of Vietnam, or authorities under previous regimes, now obtaining new certificates without changing ownership.

+ Vehicles from state enterprises or public service providers that have been successfully equitized into joint-stock companies or rearranged as per legal provisions.

+ Vehicles with shared ownership certified for households or family members, redistributed as per legal regulations upon registration; properties unified by a couple post-marriage; properties divided between spouses upon divorce by court judgment or verdict.

+ Vehicles whose ownership and usage certificates have been reissued due to loss, damage, blurring, or deterioration. Organizations or individuals need not declare or process registration fee exemption when competent state agencies reissue ownership or usage certificates.

- Vehicles previously subjected to registration fee (excluding cases exempt from this fee) transferred to another organization or individual, exempt in the following cases:

+ Organizations or individuals, cooperative members contributing vehicles as assets to businesses, credit institutions, cooperatives; dissolution, redistribution, or withdrawal of such vehicles to previously contributing members.

+ Vehicles transferred internally within a company or administrative unit, as decided by an authorized party.

- Vehicles subjected to registration fee divided, merged, unified, or renamed per an authorized decision.

- Vehicles transferred to a new location for use without changing the owner.

- Public passenger transportation vehicles utilizing clean energy.

- Vehicles used specifically or for specialized management roles serving national defense and security, exempt as stipulated in Clause 13, Article 10 Decree 10/2022/ND-CP, including:

Vehicles listed under special or specialized assets, used in defense and security per legal stipulations, with registration granted by the Ministry of Defense, Ministry of Public Security, or authorized entities.

Which automobiles are exempt from registration fee in Vietnam? (Image from the Internet)

What are the registration fee rates for automobiles in Vietnam?

According to Clause 5, Article 8 of Decree 10/2022/ND-CP, the registration fee rate for cars, trailers, or semi-trailers pulled by cars, and similar vehicles is 2%, except in the following cases:

(1) Passenger cars with up to 9 seats (including pick-up trucks): subject to an initial registration fee rate of 10%.

The rate may be increased accordingly to local conditions upon decision by the People's Council of provinces and centrally run cities, but not exceeding 50% of the standard rate.

(2) Pick-up trucks with a permissible transportation load under 950 kg and up to 5 seats, VAN trucks with a permissible load under 950 kg: subject to an initial registration fee rate of 60% of the rate for passenger vehicles with up to 9 seats.

(3) Electric-run battery cars:

+ For three years from the effective date of Decree 10/2022/ND-CP: initial registration fee rate is 0%.

+ For the following two years: the fee rate is 50% of that for petrol or diesel cars with the same seating capacity.

Note: Vehicles specified in (1), (2), and (3): for subsequent registration, the fee rate is 2%, applicable nationwide.

Based on vehicle types specified in the Certificate of Technical Safety and Environmental Protection issued by the Vietnam Register, tax authorities determine registration fee rates for vehicles including trailers or semi-trailers according to the aforementioned regulations.

When to declare and pay automobile registration fee in Vietnam?

According to Article 11 of Decree 10/2022/ND-CP concerning the declaration of automobile registration fee:

- Organizations or individuals must declare and pay registration fee following tax management law when registering asset rights with competent state authorities.

- Electronic data on registration fee payments via State Treasury, commercial banks, or intermediary payment service providers digitally signed by the General Department of Taxation and uploaded to the National Public Service Portal. These hold the same validity as paper documents, enabling traffic police, environmental resource agencies, and other state entities connected to the Portal to access and use the data for administrative procedures related to asset right registration.