Registration fee rates (%) in Vietnam 2023

Registration fee rates (%) in Vietnam 2023 (Internet image)

1. Registration fee rates (%) in Vietnam 2023

The registration fee rates (%) in Vietnam in 2023 is as follows:

(1) Houses, land: 0,5%.

(2) Hunting guns; guns used for training or sports: 2%

(3) Ships, including barges, canoes, tugs, pushers, submarines, submersibles; boats, including yachts; aircraft: 1%

(4) Motorcycles: 2%

Except:

- Motorcycles registered for the first time under organizations or individuals in centrally affiliated cities, in provincial cities or in towns where the People's Committee of the province is based, to which the rate of 5% applies.

- Motorcycles chargeable by re-registration fee, to which a rate of 1% applies. 

The re-registration fee rate of 5% applies to motorcycles on which the owner has declared and paid the registration fee at the rate of 2% before conducting the transfer to another organization or individual in an administrative division prescribed in Point a of this Clause.

(5) Motor vehicles, trailers or semi-trailers towed by motor vehicles, or equivalences: 2%.

Except:

- Passenger motor vehicles with 9 seats or fewer (including pickups for passenger transport), to which the rate of 10% applies upon first-time registration. If it is necessary to apply a higher rate to match local circumstances, the People's Council of the province or centrally affiliated city shall decide an increase not exceeding 50% of the general rate specified in this Point.

- Pickups for cargo transport with the maximum payload capacity allowed to be in traffic of under 950 kg and 5 or fewer seats and vans with the maximum payload capacity allowed to be in traffic of under 950 kg, to which the rate equal to 60% of the first-time registration fee for passenger motor vehicles with 9 seats or fewer applies upon first-time registration.  

- Electric cars running on batteries:

+ Within 3 years from the date this Decree comes into force: the first-time registration fee is 0%.

+ Within the next 2 years: the first-time registration fee is 50% of the fee rate for petrol and oil cars with the same quantity of seats.

- Types of motor vehicles prescribed in Points a, b, and c of this Clause, to which the re-registration fee rate of 2% applies uniformly on a nation-wide scale.

Tax agencies shall consider the type of vehicle specified in the certificate of technical safety and quality and environment protection as issued by Vietnamese registry agencies to determine the registration fees payable on motor vehicles, trailers or semi-trailers towed by motor vehicles, and equivalences according to this Clause.

(6) The rate of registration fee payable on the replacement of the frame, chassis assembly, engine assembly and engine block prescribed in Clause 8 Article 3 of Decree 10/2022/ND-CP, upon compulsory registration thereof with competent state agencies, shall be based on the type of each property.

(7) If an organization or individual that was exempt from or was not required to pay a registration fee upon first-time registration of the ownership of a motor vehicle or motorcycle transfers the ownership to another organization or individual or gives it a new purpose which is ineligible for exemption from registration fees in accordance with regulations, the organization or individual who registers the ownership of such motor vehicle or motorcycle shall pay a first-time registration fee on the residual value of the property.

(8) A transferee of a motor vehicle or motorcycle whose public ownership is established in accordance with regulations of law and whose previous ownership was registered shall pay a 2nd time forth registration fee upon registration of the ownership of such motor vehicle or motorcycle.

A transferee of a motor vehicle or motorcycle whose public ownership is established in accordance with regulations of law but the previous ownership of such motor vehicle or motorcycle was not registered or there are no grounds for determining whether or not the previous ownership was registered shall pay a first-time registration fee upon registration of the ownership of the motor vehicle or motorcycle

The maximum fee for registration of a property specified in this Article shall be 500 million VND per property per application, except for passenger motor vehicles with 9 seats or fewer, aircraft, and yachts.

(Article 8 of Decree 10/2022/ND-CP)

2. Property subject to registration fees in Vietnam

Property subject to registration fees include:

- Houses, land.

- Hunting guns; guns used for training or sports.

- Ships in accordance with regulations of the law on inland waterway transport and the maritime law (hereinafter referred to as “ships”), including barges, canoes, tugs, pushers, submarines, and submersibles; except for floating docks, floating storage units, and mobile offshore drilling units.

- Boats including yachts.

- Aircraft.

- Two-wheeled or three-wheeled motorcycles, mopeds, and equivalences subject to registration fees and fitted with license plates issued by competent state agencies (hereinafter referred to as “motorcycles”).

- Motor vehicles, trailers or semi-trailers towed by motor vehicles, and equivalences subject to registration fees and fitted with license plates issued by competent state agencies.

- Frame, chassis assembly, engine assembly, and engine block of the property prescribed in Clauses 3, 4, 5, 6, and 7 of this Article 3 of Decree 10/2022/ND-CP, when replaced, subject to registration with competent state agencies.

Diem My

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE