The Environmental Protection Tax Schedule is specified in the Law on Environmental Protection Tax No. 57/2010/QH12. Download ⇓
The absolute tax rate is specified according to the Tax Framework Table below:
STT | Goods | Unit | Tax rate (VND/1 unit of goods) |
I | Gasoline, oil, grease | Liter | 1.000-4.000 |
1 | Gasoline, except ethanol | Liter | 1.000-3.000 |
2 | Flight fuel | Liter | 500-2.000 |
3 | Diesel | Liter | 300-2.000 |
4 | Fuel | Liter | 300-2.000 |
5 | Fuel oil | Liter | 300-2.000 |
6 | Lubricant | Liter | 300-2.000 |
7 | Grease | kg | 300-2.000 |
II | Coal | ||
1 | Brown coal | Ton | 10.000-30.000 |
2 | Anthracite coal (anthracite) | Ton | 20.000-50.000 |
3 | Coal fat | Ton | 10.000-30.000 |
4 | Other coal | Ton | 10.000-30.000 |
III | Hydro-chloro-fluoro-carbon (HCFC) solution | kg | 1.000-5.000 |
IV | Plastic bags are taxable | kg | 30.000-50.000 |
V | Herbicides are of a restricted use type | kg | 500-2.000 |
BECAUSE | Termiteicides are of a restricted use type | kg | 1.000-3.000 |
VII | Forest product preservatives are restricted in use | kg | 1.000-3.000 |
VIII | Warehouse disinfectants are of a restricted use type | kg | 1.000-3.000 |