Circular No. 117/2026/TT-BTC: Exemption and Reduction of Certain Fees and Charges to Implement Resolution No. 66.22/2026/NQ-CP

On August 14, 2026, the Ministry of Finance issued Circular No. 117/2026/TT-BTC providing for the exemption and reduction of certain fees and charges to implement Resolution No. 66.22/2026/NQ-CP on the development of digital citizens.

Applicable Period and Eligible Persons

From August 15, 2026 to February 28, 2027, Vietnamese citizens who have a Level 2 electronic identification account and meet the conditions prescribed in Clause 1, Article 5 of Resolution No. 66.22/2026/NQ-CP are entitled to exemptions and reductions of certain fees and charges.

1. Reduction of Registration Fee Rates

Eligible citizens are entitled to reductions in registration fees for:

🏠 Houses and land: A 10% reduction in the registration fee rate for houses and land acquired through transfer when registering ownership or land-use rights.
🚗 Automobiles: A 50% reduction in the registration fee rate for passenger automobiles with a capacity of 09 seats or fewer, when paying the registration fee for the second time or thereafter upon registration of ownership.
🛵 Motorcycles: A 100% reduction in the registration fee for motorcycles when paying the registration fee for the second time or thereafter upon registration of ownership.

Notes on the Reduction:

The policy applies only once to each type of asset (house/land, automobile, motorcycle) for each citizen within one year from the effective date of the Circular.
The policy is applicable only during the period in which Resolution No. 66.22/2026/NQ-CP remains effective.
The registration fee reduction shall not exceed five times the statutory base salary applicable at the time the registration fee is declared.

Conditions for Registration Fee Reduction

Citizens must:

Use a Level 2 electronic identification account.
Submit the registration fee declaration and related tax declaration documents electronically in accordance with regulations.
Meet the requirements regarding information and documents integrated into the VNeID application.

For houses and land: The transferor must successfully integrate into VNeID the 05 basic types of information and documents specified in Appendix I of Resolution No. 66.22/2026/NQ-CP, together with their personal tax identification number and land-use rights information.

For automobiles and motorcycles: The transferor must successfully integrate into VNeID the 05 basic types of information and documents, their personal tax identification number, and vehicle registration information.

Where the application is submitted electronically, the receiving authority and the land registration authority are responsible for providing information within the scope of the data they manage to determine land-related financial obligations.

Based on information provided by the competent authorities and the results of verification of eligibility for the policy on the Electronic Identification and Authentication System, the tax authority shall determine the registration fee payable and whether the applicable reduction is available in accordance with regulations.

2. Exemption of Fees for Accessing and Using Information in the Civil Status Database

Exemption from fees for accessing and using information in the civil status database under Item 4 of the Fee Schedule specified in Article 4 of Circular No. 281/2016/TT-BTC.

3. Exemption from Residence Registration Fees

Exemption from residence registration fees in accordance with the Fee Schedule for residence registration fees promulgated together with Circular No. 75/2022/TT-BTC.

4. Exemption from Fees for Replacement or Reissuance of Identity Cards

Exemption from fees for the replacement or reissuance of identity cards in accordance with Clause 1, Article 4 of Circular No. 73/2024/TT-BTC.

5. Exemption from Fees for Provision of Judicial Record Information

Exemption from fees for the provision of judicial record information in accordance with Clause 1, Article 4 of Circular No. 16/2025/TT-BTC.

📌 In Summary

During the period from August 15, 2026 to February 28, 2027, Vietnamese citizens with a Level 2 electronic identification account who fully satisfy the applicable conditions may be entitled to:

🏠 10% reduction in registration fees for houses and land
🚗 50% reduction in registration fees for automobiles
🛵 100% reduction in registration fees for motorcycles
📄 Exemption from fees for accessing civil status information
🏡 Exemption from residence registration fees
🪪 Exemption from fees for replacement or reissuance of identity cards
📋 Exemption from fees for provision of judicial record information

The policy aims to encourage citizens to use Level 2 electronic identification, integrate information into VNeID, and carry out administrative procedures electronically, thereby contributing to the development of digital citizens.

(6) Exemption from Fees for Issuance of Licenses and Certificates for Road Transport Activities

Fees are exempted in cases of replacement or reissuance of national and international driving licenses in accordance with Item 2 of the Fee and Charge Schedule promulgated together with Circular No. 154/2025/TT-BTC.

(7) Exemption from Fees for Vehicle Registration and License Plate Issuance

Fees are exempted for the following cases:

Replacement of vehicle registration certificates and motor vehicle license plates;
Issuance of temporary vehicle registration certificates and temporary license plates.

These cases are prescribed in Items II and III of the Fee Schedule for vehicle registration and license plate issuance promulgated together with Circular No. 155/2025/TT-BTC.

(8) Exemption from Fees for Issuance of Passports, Travel Documents and Exit Permits

Fees are exempted for certain procedures in the fields of exit, entry, transit and residence in Vietnam, including:

Issuance of ordinary passports in Vietnam;
Issuance of Vietnam–Laos border travel documents for Vietnamese citizens permanently residing in provinces sharing a border with Laos;
Issuance of Vietnam–Cambodia border travel documents for cadres, civil servants, public employees and workers;
Issuance of Vietnam–China border entry/exit travel documents for cadres and civil servants working at state agencies headquartered in commune-level administrative units of border provinces;
Issuance of Vietnam–China border travel documents for Vietnamese citizens permanently residing in commune-level administrative units adjacent to the border;
Issuance or reissuance of ABTC cards.

The fee exemption shall be implemented in accordance with Section I of the Fee and Charge Schedule promulgated together with Circular No. 28/2026/TT-BTC, as amended and supplemented by Circular No. 81/2026/TT-BTC.

(9) 50% Reduction in Fees for Secured Transaction Registration and Information Provision

A 50% reduction in fees shall apply to:

Registration of secured transactions;
Provision of information on secured transactions involving movable assets;
Ships;
Annual crops;
Temporary structures.

This provision does not apply to securities centrally registered with the Vietnam Securities Depository and Clearing Corporation and aircraft.

The reduced fees shall be applied in accordance with the Fee Schedule under Circular No. 61/2023/TT-BTC.

(10) 50% Reduction in Fees for Appraisal and Approval of Fire Prevention and Fighting Design

A 50% reduction in fees shall apply to the appraisal and approval of fire prevention and fighting designs in accordance with Circular No. 70/2025/TT-BTC.

The fees under the original regulations are:

Minimum: VND 250,000/project;
Maximum: VND 75,000,000/project.

Accordingly, when the 50% reduction is applied, the payable fee shall be calculated based on the corresponding fee rate after reduction.

📌 Note on Changes to the Original Circulars

The Circulars referred to in Article 1 are collectively referred to as the “Original Circulars.” In cases where the Original Circulars specified in Clauses (1), (9) and (10) are amended, supplemented or replaced, the applicable fees and charges shall continue to be determined as follows:

Fee rate under Circular No. 117/2026/TT-BTC × Corresponding fee rate under the amended, supplemented or replacement document.

⏰ Applicable Period: Circular No. 117/2026/TT-BTC shall be effective from August 15, 2026 to the end of February 28, 2027.

👉 Enterprises, organizations and individuals should take note of the applicable period when carrying out procedures and determining the correct fees and charges payable.

What Policies Does the State Provide to Encourage Digital Citizens?

Under Article 5 of Resolution No. 66.22/2026/NQ-CP, the State has introduced various policies to encourage citizens to proactively integrate information, use VNeID, and carry out administrative procedures in the digital environment. Specifically:

1. Exemption and Reduction of Fees and Charges

Citizens who complete the integration of 05 basic types of information and documents on VNeID and carry out administrative procedures that meet the prescribed conditions shall be entitled to corresponding exemptions or reductions of fees and charges for such procedures.

2. Entitlement to the Highest Level of Preferential Treatment

Elderly people, persons with disabilities, ethnic minorities, or other groups already entitled to preferential policies under the law, if they simultaneously satisfy the relevant conditions, shall be entitled to the highest applicable level of preferential treatment.

3. Public Disclosure of the Level of Benefits

The level of benefits under the State’s incentive policies shall be displayed on the national identification application and linked to each individual’s electronic identification account. This enables citizens to easily check the benefits to which they are entitled.

At an individual’s request, the Electronic Identification and Authentication System may share information on the level of benefits with the National Public Service Portal, administrative procedure settlement systems, and other relevant information systems. This serves as a basis for competent authorities to determine and apply the appropriate preferential policies to citizens.

5. Citizens’ Rights Are Not Restricted

The application of policies encouraging digital citizens does not restrict citizens’ lawful rights and interests. Citizens retain the right to choose how they access and carry out administrative procedures and use public services in accordance with the law.

📌 In Summary

The new policies aim to encourage citizens to complete and integrate their information on VNeID, increase the use of online public services, and promote digital transformation in administrative procedures.

Citizens who meet the applicable conditions may not only benefit from fee and charge exemptions or reductions, but may also find it more convenient to carry out and monitor administrative procedures in the digital environment.

Resolution No. 66.22/2026/NQ-CP: Key Provisions on the Development of Digital Citizens

On July 9, 2026, the Government issued Resolution No. 66.22/2026/NQ-CP to promote the development of digital citizens, enhance the use of electronic identification and digital services in carrying out administrative procedures.

1. Scope and Subjects of Application

The Resolution focuses on regulating the following matters:

Principles and subjects eligible for digital citizen development policies;
Rights and responsibilities of citizens when participating in the digital environment;
State incentive policies to encourage digital citizens;
Development and use of the national identification application;
Responsibilities of state agencies, organizations, and enterprises providing digital products and services.

2. Effective Period

The Resolution takes effect from August 15, 2026 to February 28, 2027.

3. Citizens’ Rights in the Digital Environment

Citizens have the right to:

Proactively manage the collection, exploitation, and use of their personal data;
Access and use digital services in accordance with regulations;
Have their lawful rights and interests protected by law when participating in the digital environment;
Enjoy exemptions or reductions of fees and charges when using online public services, as well as other incentives in accordance with regulations.

4. Citizens’ Responsibilities

Along with these rights, citizens are responsible for proactively providing, updating, and integrating accurate personal information into their electronic identification accounts, national databases, and specialized databases.

👉 Notably: The Resolution aims to encourage citizens to use VNeID, electronic identification, and online public services, while providing additional rights and incentives when citizens carry out administrative procedures in the digital environment.