Environmental protection tariff in Vietnam according to current regulations

Nguyen Trinh

08:23, 11/07/2024

Environmental protection tax is an indirect tax, levied on products and goods that, when used, have a negative impact on the environment. The Environmental Protection Tax Law 2010, promulgated on November 15, 2010, specifically stipulates the environmental protection tax rates in the tax schedule.

To be specific, according to the provisions of Article 8 of the Environmental Protection Tax Law 2010 and Article 1 of Resolution 1269/2011/UBTVQH12, the specific environmental protection tax rates are as follows:

No.	Goods	Unit	Tax Rate (VND/unit of goods)
I	Gasoline, oil, lubricants
1	Gasoline, except ethanol	Liter	1,000
2	Jet fuel	Liter	1,000
3	Diesel oil	Liter	500
4	Kerosene	Liter	300
5	Fuel oil	Liter	300
6	Lubricating oil	Liter	300
7	Lubricating grease	Kg	300
II	Coal
1	Lignite	Ton	10,000
2	Anthracite coal	Ton	20,000
3	Coking coal	Ton	10,000
4	Other types of coal	Ton	10,000
III	Hydro-chloro-fluoro-carbon (HCFC) solution	Kg	4,000
IV	Plastic bags subject to tax	Kg	40,000
V	Herbicides restricted from use	Kg	500
VI	Termiticides restricted from use	Kg	1,000
VII	Wood preservatives restricted from use	Kg	1,000
VIII	Warehouse disinfectants restricted from use	Kg	1,000

Based on the Tax Rate Schedule, the Standing Committee of the National Assembly specifies specific tax rates for each type of taxable goods to ensure the following principles:

- The tax rate for taxable goods is in line with the state's socio-economic development policy in each period;

- The tax rate for taxable goods is determined according to the degree of negative impact on the environment caused by the goods.

More details can be found in: Environmental Protection Tax Law 2010, effective January 1, 2012, and Resolution 1269/2011/UBTVQH12, effective January 1, 2012.

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