Rate of registration charge (%)

1. The rate of 0.5% applies to real property.

2. The rate of 2% applies to firearms for hunting, training and sporting.

3. The rate of 1% applies to water-borne vehicles, barge, motorboat, tugboat, ship, yacht and aircraft.

4. The rate of 2% applies to motorcycle. Except:

a) Motorcycles registered under organizations or individuals in centrally-affiliated cities, in provincial cities or in towns where the provincial People’s Committee is based, to which the initial registration rate of 5% applies.

The rate in central-affiliated cities, provincial cities or towns where the provincial People’s Committee is based shall be determined by governmental administrative division upon the declaration of the registration charge. A central-affiliated city comprises all urban, suburban and rural districts of the city. A provincial city or town where the provincial People’s Committee is based comprises all urban and suburban wards and communes in the city or town.

b) Motorcycles on which the registration charge is levied from the 2nd time forth (i.e. since their owners previously declared and paid the registration charge on such motorcycles in Vietnam, the subsequent declaration and payment of the registration charge is considered the second time onwards), to which the rate of 1% applies.

The rate of 5% applies to the motorcycles on which the previous owners declared and paid the registration charge at the rate of 2% before transferring such motorcycles to another organization or individual in an administrative division defined in Point a of this Section. The rate of 1% applies to subsequent transfers of the motorcycles for which the registration charge was paid at the rate of 5%.

The owner of a motorcycle for which the registration charge is declared for the 2nd time forth, when declaring the registration charge, has to present to the relevant tax authority the motorcycle registration card or the vehicle registration dossier recollected from the police division granting registration. The administrative division where the registration charge was declared previously is determined according to the “permanent address”, “permanent resident address” or “address” shown in the motorcycle registration card or the written declaration for vehicle registration or title transfer from the vehicle registration dossier and according to the relevant governmental administrative division upon the declaration of the registration charge.

The following examples illustrate the rate of registration charge upon the declaration of the registration charge from the 2nd time forth (in these situations, the administrative division A is in a central-affiliated city, provincial city or town where the provincial People’s Committee is based while the administrative division B refers to other divisions):

+ Situation 1: The rate of 1% applies to the subsequent declaration and payment of the registration charge, in the administrative division A, on a motorcycle for which the registration charge was previously declared and paid in the administrative division A.

+ Situation 2: The rate of 1% applies to the subsequent declaration and payment of the registration charge, in the administrative division B, on a motorcycle for which the registration charge was previously declared and paid in the administrative division A.

+ Situation 3: The rate of 5% applies to the subsequent declaration and payment of the registration charge, in the administrative division A, on a motorcycle for which the registration charge was previously declared and paid in the administrative division B.

+ Situation 4: The rate of 1% applies to the subsequent declaration and payment of the registration charge, in the administrative division B, on a motorcycle for which the registration charge was previously declared and paid in the administrative division B.

+ Situation 5: The rate of 5% applies to the subsequent declaration and payment of the registration charge, in the administrative division A, on a motorcycle for which the registration charge was declared and paid initially and successively in the administrative division B.

+ Situation 6: The rate of 1% applies to the subsequent declaration and payment of the registration charge, in the administrative division A, on a motorcycle for which the registration charge had been declared and paid initially in the administrative division A or the administrative division B before being declared and paid successively in the administrative division A.

5. The rate of 2% applies to automobiles, trailers or semi-trailers pulled by automobiles and similar vehicles.

Except:

Passenger automobiles with 09 seats or less, which incur the rate of initial registration charge at 10%. If such rate is subject to increase according to local circumstances, the People’s Council of the relevant province or central-affiliated city shall stipulate an increment that shall not exceed 50% of the general rate.

Passenger automobiles with 9 seats or less, which incur the nationwide rate of re-registration charge at 2%.

Tax authorities 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 charge payable on automobiles, trailers or semi-trailers pulled by automobiles and similar vehicles pursuant to this Section.

Tax authorities shall determine the rate of registration charge on an automobile according to:

– The quantity of seats on the automobile as per the manufacturer’s design.

– The type of the automobile, which is determined as follows:

The type of an imported automobile shall accord with the registry agency’s input in the “Vehicle type” section on the certificate of technical safety and quality and environment protection for imported motor vehicles or to the Vietnamese registry agency’s notice of exemption from inspection of technical safety and quality and environment protection for imported motor vehicles;

The type of an automobile produced or assembled domestically shall accord with the “Vehicle type” section on the certificate of technical safety and quality and environment protection for automobiles produced or assembled or the sheet of quality inspection for factory release of motor vehicles.

If the automobile is not identified as a cargo vehicle in the “Vehicle type” section on the said documents, the rate of registration charge on passenger automobile shall apply.

If the police divisions issuing vehicle registration plates, when inspecting a vehicle, detects the incorrect identification as cargo vehicle or passenger vehicle, which leads to the inaccurate levy of registration charge, on the certificate of technical safety and quality and environment protection, the Vietnamese registry agency’s notice of exemption from inspection of technical safety and quality and environment protection for imported motor vehicle or the sheet of quality inspection for factory release of motor vehicle, they shall promptly notify the relevant registry agency to re-determine the type of such vehicle before issuing the number plate. If the re-calculation of the rate of registration charge is consequential to a registry agency’s re-determination of the vehicle type, the relevant police division shall send the dossier with written evidences to the relevant tax authority that issues that notice of registration charge pursuant to regulations.

6. Transferee shall declare and pay the import duty, excise tax and value added tax pursuant to regulations and pay the registration charge at the initial registration rate defined by the People’s Council of provinces or central-affiliated cities upon the transfer of an automobile owned by a foreign entity and fitted with a diplomatic, foreign or international number plate as stated in Section 2, Article 9 of the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016 to another organization or individual in Vietnam (except those defined in Section 2, Article 9 of the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016). The base price in such situation shall be the remaining value of the asset, which is determined pursuant to Article 3 of this Circular upon the declaration of the registration charge.

Transferee shall declare and pay the registration charge at the rate of 2% upon registering the ownership of an automobile fitted with a foreign number plate and owned by a foreigner (except those defined in Section 2, Article 9 of the Government’s Decree No. 140/2016/ND-CP dated October 10, 2016), who previously declared and paid the initial registration charge before transferring it to another organization or individual in Vietnam.

7. Replacement frame, chassis assembly or engine assembly of an asset defined in Section 8, Article 2 of this Circular, if subject to registration charge, shall incur the rate of registration charge defined for such asset according to Section 3, 4, 5, 6 of this Article.

8. The amount of registration charge payable to the state budget is determined as follows:

Amount of registration charge (VND)

=

Value of the asset from which the registration charge is computed (VND)

x

Rate of registration charge (%)

The amount of registration charge on an asset defined in this Article shall not exceed VND 500 million per asset per application, except passenger automobiles with 09 seats or less, aircrafts and yachts.