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Environmental protection tax for gasoline and oil applied January 1, 2023 in Vietnam

Dương Châu Thanh

08:46, 03/01/2023

From January 1, 2023, below are the adjustments to the environmental protection tax on gasoline according to Resolution 30/2022/UBTVQH15 approved by the National Assembly Standing Committee of Vietnam December 30, 2022.

According to Vietnam's Resolution 30/2022/UBTVQH15, the environmental protection tax rate for gasoline, oil, and grease from January 1, 2023, to the end of December 31, 2023, is regulated as follows:

- Petrol, excluding ethanol: 2,000 VND/liter (increase by 1,000 VND/liter compared to Vietnam's Resolution 20/2022/UBTVQH15);

- Flight fuel: 1,000 VND/liter (no increase);

- Diesel oil: 1,000 VND/liter (increase by 500 VND/liter);

- Kerosene: 600 VND/liter (increase by 300 VND/liter);

- Fuel oil: 1,000 VND/liter (increase by 700 VND/liter);

- Lubricants: 1,000 VND/liter (increase by 700 VND/liter);

- Grease: 1,000 VND/kg (increase by 700 VND/kg).

From January 1, 2024, the environmental protection tax rate for gasoline, oil, and grease shall comply with the provisions of Section I, Clause 1, Article 1 of Vietnam's Resolution 579/2018/UBTVQH14 dated September 26, 2018.

Vietnam's Resolution 30/2022/UBTVQH15 takes effect on January 1, 2023.

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