On 8 June 2026, the Government issued Decree No. 202/2026/ND-CP amending and supplementing a number of provisions of Decree No. 10/2022/ND-CP on registration fees. One of the key amendments is the continued extension of the registration fee incentive policy for battery electric vehicles (BEVs), with the aim of promoting the adoption of environmentally friendly vehicles.

I. Legal basis

• Decree No. 202/2026/ND-CP
• Decree No. 10/2022/ND-CP

II. Continuation of the exemption from the vehicle registration fee for battery electric vehicles until 2027

Pursuant to Article 1 of Decree No. 202/2026/ND-CP, Point c, Clause 5, Article 8 of Decree No. 10/2022/ND-CP has been amended as follows:

“Battery electric vehicles: From the effective date of this Decree until 31 December 2030, the first-time registration fee shall be levied at a rate of 0%.”

Accordingly, from 1 March 2027 through 31 December 2030, purchasers of battery electric vehicles registering such vehicles for the first time shall continue to be entitled to a 0% registration fee rate.

Compared to the previous regulations, this represents a notable change. Under Point c, Clause 5, Article 8 of Decree No. 10/2022/ND-CP, battery electric vehicles were entitled to a preferential registration fee regime applied according to the following schedule: for the first three (03) years from the effective date of the Decree, the first-time registration fee rate was 0%; during the subsequent two (02) years, the registration fee was imposed at 50% of the rate applicable to gasoline- and diesel-powered vehicles with the same seating capacity.

Under the previous regulations, the 100% exemption of the first-time registration fee would no longer apply upon the expiration of the preferential period. However, Decree No. 202/2026/ND-CP extends the full exemption of the first-time registration fee for an additional period of nearly four (04) years.

III. Current regulations on registration fee rates for various types of automobiles

Under Clause 5, Article 8 of Decree No. 10/2022/ND-CP, as amended by Decree No. 51/2025/ND-CP, the registration fee rates applicable to various categories of automobiles are currently prescribed as follows:

• For automobiles, trailers or semi-trailers towed by automobiles, and vehicles similar to automobiles, the registration fee rate shall be 2%.
• For passenger automobiles with nine (09) seats or fewer, including pick-up passenger vehicles, the first-time registration fee shall be levied at a rate of 10%. Where a higher rate is required in light of the actual conditions of a locality, the People’s Council of the relevant province or centrally run city shall have the authority to decide on an increase; however, such increase must not exceed 50% of the generally applicable rate prescribed herein.
• For pick-up trucks used for cargo transportation with a permissible payload of less than 950 kilograms and seating capacity of no more than five (05) persons, and VAN trucks with a permissible payload of less than 950 kilograms, the first-time registration fee shall be levied at a rate equal to sixty percent (60%) of the first-time registration fee rate applicable to passenger automobiles with nine (09) seats or fewer.
• Battery electric vehicles:
  • Battery electric vehicles: From the date on which Decree No. 10/2022/ND-CP takes effect until 28 February 2027, the first-time registration fee shall be imposed at a rate of 0%.
  • For the following two (02) years, the first-time registration fee shall be imposed at a rate equal to fifty percent (50%) of the registration fee rate applicable to gasoline- or diesel-powered automobiles having the same number of seats.
  • The categories of automobiles referred to in items (i), (ii), and (iii) shall be subject to a registration fee rate of two percent (2%) from the second registration onward, which shall apply uniformly throughout the country.

• The registration fee rate applicable to automobiles, trailers or semi-trailers drawn by automobiles, and vehicles of a similar type to automobiles shall be determined by the tax authority on the basis of the vehicle classification specified in the Certificate of Technical Safety and Environmental Protection issued by the Vietnam Register, in accordance with the above provisions.

IV. Conclusion

From 1 March 2027 through 31 December 2030, purchasers of battery electric vehicles will continue to enjoy a full exemption from the first-time registration fee. This preferential policy constitutes an important incentive aimed at promoting the adoption of environmentally friendly vehicles, reducing emissions, and fostering the development of Vietnam’s electric vehicle industry.

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