Amendments to some regulations on registration fees, effective from July 1st.

Amendments to regulations on the valuation for registration fee purposes.

Decree 175/2025/ND-CP amends and supplements several points and clauses in Article 7 of Decree No. 10/2022/ND-CP on the calculation of registration fee:

Specifically, for real estate:Clause 1, Article 7 of Decree No. 10/2022/ND-CP stipulates the tax base for land and houses as follows: (i) For houses: according to the house price issued by the Provincial People's Committee; (ii) For land: according to the Land Price Table issued by the Provincial People's Committee; (iii) In case the house and land price in the Sale and Purchase Contract is higher than the price issued by the Provincial People's Committee, the tax will be calculated based on the price in the Sale and Purchase Contract.

Decree 175/2025/ND-CP amends and supplements point d, clause 1, Article 7 as follows: In cases where the price of houses and land in the house and land purchase contract (land attached to the house, assets on the land not separated from the land value) is higher than the price issued by the People's Committee of the province or centrally-governed city, the price used to calculate the registration fee for the house and land is the price in the house and land purchase contract.

For cars and motorcycles:To align with the names of the new central agencies and to transfer the authority to issue the Land Use Tax Calculation Price List to the Provincial People's Committees, ensuring consistency with the organizational structure and arrangement of the apparatus as directed by the Party and the State regarding decentralization and delegation of power to local governments, and to create conditions for localities to proactively apply the calculation and collection of land use tax, Decree 175/2025/ND-CP amends and supplements Clause 3 of Article 7 as follows:

3. The taxable value for registration fees of assets that are automobiles, similar types of vehicles (hereinafter collectively referred to as automobiles) and motorcycles as stipulated in Clauses 6 and 7 of Article 3 of this Decree (excluding specialized automobiles and specialized motorcycles) is the price in the Registration Fee Calculation Price List issued by the People's Committee of the province or centrally-administered city.

a) The value used for calculating registration fees in the Registration Fee Calculation Price List of each province and centrally-administered city is determined according to the principle of ensuring consistency with the market transfer price of the asset at the time the Registration Fee Calculation Price List is compiled.

The market transfer price of each type of vehicle (for cars and motorcycles, it is based on the vehicle model; for trucks, it is based on the country of manufacture, brand, and permitted cargo weight; for passenger vehicles, it is based on the country of manufacture, brand, and permitted number of passengers including the driver) is determined based on the databases stipulated in Clause 2 of this Article.

b) In cases where new types of automobiles or motorcycles arise that are not yet included in the Vehicle Registration Fee Calculation Price List at the time of submitting the registration fee declaration, the provincial tax authority shall base its decision on the database as stipulated in Clause 2 of this Article to determine the vehicle registration fee calculation price for each new type of automobile or motorcycle arising in the province (for automobiles and motorcycles, it is based on the vehicle type; for trucks, it is based on the country of manufacture, brand, and permitted cargo weight; for passenger vehicles, it is based on the country of manufacture, brand, and the number of passengers allowed, including the driver).

c) In cases where a car or motorbike listed in the Vehicle Registration Fee Calculation Price List is added to the list, and the market transfer price of the car or motorbike increases or decreases by 5% or more compared to the price in the Vehicle Registration Fee Calculation Price List, the provincial tax authority shall take the lead and coordinate with the Department of Finance to compile and report to the People's Committee of the province or centrally-governed city before the 5th day of the last month of the quarter.

The People's Committee of the province or centrally-administered city shall consider and issue a Decision on the adjusted and supplemented price list for calculating registration fees before the 25th of the last month of each quarter, to be applied from the first day of the following quarter. The adjusted and supplemented price list for calculating registration fees shall be issued in accordance with the regulations on issuing the price list for calculating registration fees as stipulated in point a of this clause."

Amend the regulations on the percentage-based vehicle registration fee rates.

In addition, Decree 175/2025/ND-CP also amends and supplements Clause 4, Article 8 of Decree No. 10/2022/ND-CP on the rate of vehicle registration tax as a percentage as follows: "4. Motorcycles: The rate is 2%. For motorcycles paying vehicle registration tax for the second time onwards, the rate is 1%."

Amend and supplement certain points and headings of Clause 5, Article 8 as follows:

5. Cars, trailers, semi-trailers, four-wheeled motor vehicles for passenger transport, four-wheeled motor vehicles for cargo transport, specialized motor vehicles, and similar vehicles: The tax rate is 2%.

Private:

a) Passenger cars with 9 seats or fewer (including passenger pickup trucks): the initial registration fee is 10%. In cases where a higher rate is needed to suit the actual conditions in each locality, the Provincial/City People's Council may decide to adjust the rate upwards, but not exceeding 50% of the general rate stipulated in this point.

(b) Double-cab pickup trucks and vans with two or more rows of seats, designed with a fixed partition between the passenger and cargo compartments, shall pay an initial registration fee equal to 60% of the initial registration fee for passenger cars with 9 seats or fewer.

The Decree also amends and supplements point d, clause 5, Article 8: "d) For the types of automobiles specified in points a, b, and c of this clause: the registration fee for the second and subsequent registrations shall be 2% and applied uniformly nationwide."

Based on the type of vehicle recorded in the Certificate of Technical Safety and Environmental Protection issued by the Vietnamese registration authority, the tax authority shall determine the amount of registration fee payable for the vehicle as stipulated in this clause."

The decree will take effect from July 1, 2025.

Minh Hien