Regulations on the environmental protection fee rates for emissions in Vietnam from January 5, 2025​ (Image from the Internet)

On November 21, 2024, the Government of Vietnam issued Decree 153/2024/ND-CP on environmental protection fees for emissions.

Subjects liable to environmental protection fees for emissions in Vietnam from January 5, 2025

The subjects liable to environmental protection fees for emissions as stipulated in Decree 153/2024/ND-CP include dust, industrial emissions released into the environment that must be treated by projects, production facilities, businesses, and services that are required to have an environmental permit according to the law on environmental protection, including approval for emission discharge (hereafter referred to as emission-discharge facilities).

Emission-discharge facilities as defined in Decree 153/2024/ND-CP include:

- Pig iron, steel, and metallurgy production facilities (excluding rolling, drawing, and casting from raw materials);

- Basic inorganic chemical production facilities (excluding industrial gases), inorganic fertilizer, and nitrogen compound facilities (excluding blending, filling, packaging), chemical pesticide facilities (excluding blending, filling);

- Oil refinery and petrochemical facilities;

- Facilities for recycling, treating domestic solid waste, ordinary industrial solid waste, hazardous waste, and using imported scrap as raw production materials;

- Coke production and coal gas production facilities;

- Thermal power plants;

- Cement production facilities;

- Other production, business, and service facilities generating dust or industrial emissions not included in the above cases.

(Clause 1, Article 3 Decree 153/2024/ND-CP)

Regulations on the environmental protection fee rates for emissions in Vietnam from January 5, 2025​

Article 6 of Decree 153/2024/ND-CP stipulates the levels of environmental protection fees for emissions from January 5, 2025, as follows:

(1) For emission-discharge facilities not subject to emission monitoring

The fixed fee level (f): 3,000,000 VND/year. If the fee payer pays quarterly, the fee level for one quarter is f/4.

In the case of a new emission-discharge facility commencing operations from the effective date of Decree 153/2024/ND-CP or an emission-discharge facility already operating before the effective date of Decree 153/2024/ND-CP: the fee payable = (f/12) x fee calculation period (months).

The fee calculation period is the time from the month following the effective date of Decree 153/2024/ND-CP (applies to facilities already operating) or the month of commencement (applies to new facilities since the effective date of Decree 153/2024/ND-CP) until the end of the quarter or year.

(2) For emission-discharge facilities subject to emission monitoring

- The fixed fee level (f) is implemented according to the regulation in (1).

- The variable fee level for pollutants in emissions is as follows:

- For each emission stream of an emission-discharge facility, if the average concentration of a pollutant within an emission stream is lower than 30% of the concentration regulated in the environmental technical standards or local government regulations (if any): The variable fee for that pollutant is 75% of the fee calculated using the formula for determining the variable fee for each pollutant as stipulated in point c, clause 1, Article 5 of Decree 153/2024/ND-CP.

- For each emission stream of an emission-discharge facility, if the average concentration of a pollutant within an emission stream is lower than 30% or more of the concentration regulated in environmental technical standards or local government regulations (if any): The variable fee for that pollutant is 50% of the fee calculated using the formula for determining the variable fee for each pollutant as stipulated in point c, clause 1, Article 5 of Decree 153/2024/ND-CP.

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