Environmental protection tax rates for gasoline, oil, and lubricants in Vietnam from January 1, 2025

Environmental protection tax rates for gasoline, oil, and lubricants in Vietnam from January 1, 2025

The environmental protection tax rates for gasoline, oil, and lubricants in Vietnam from January 1, 2025, to the end of December 31, 2025, are stipulated as follows:

- Gasoline, except ethanol: 2,000 VND/liter;

- Jet fuel: 1,000 VND/liter;

- Diesel oil: 1,000 VND/liter;

- Kerosene: 600 VND/liter;

- Mazut oil: 1,000 VND/liter;

- Lubricating oil: 1,000 VND/liter;

- Lubricant grease: 1,000 VND/kg.

The environmental protection tax rate on gasoline, oil, and lubricants stipulated in Section I, Clause 1, Article 1 of Resolution 579/2018/UBTVQH14 is not applicable from January 1, 2025, to the end of December 31, 2025.

From January 1, 2025, the environmental protection tax rates for gasoline, oil, and lubricants will be implemented following the provisions in Section I, Clause 1, Article 1 of Resolution 579/2018/UBTVQH14 concerning the Environmental Protection Tax Schedule.

More details can be found in Resolution 60/2024/UBTVQH15, effective from January 1, 2025.

Resolution 42/2023/UBTVQH15 on the environmental protection tax rates for gasoline, oil, and lubricants will be invalidated upon the effective date of Resolution 60/2024/UBTVQH15.

Environmental protection tax is an indirect tax levied on products and goods (collectively referred to as goods) that, when used, adversely affect the environment.

According to the Environmental Protection Tax Law 2010, taxpayers of the environmental protection tax include organizations, households, and individuals who produce or import goods subject to tax as stipulated in Article 3 of the Environmental Protection Tax Law 2010.

In specific cases, environmental protection taxpayers are defined as follows:

- In the case of entrusted importation of goods, the entrusted importer is the taxpayer;

- In the case where an organization, household, or individual acts as the focal point to buy small-scale, unregistered coal mining without presenting evidence that the goods have been subjected to environmental protection tax, the organizing entity, household, or individual acting as the focal point for purchase is the taxpayer.

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