Registration tax rates for new and used cars from January 1, 2024
Registration fee rates (in fact, often referred to as pre-emptive tax) on cars, trailers or semi-trailers pulled by cars and car-like vehicles from January 1, 2024 shall comply with provisions in Clause 5, Article 8 of Decree 10/2022/ND-CP; Current Resolutions of the People's Council or Current Decisions of the People's Committee of provinces and centrally run cities on local registration fee collection rates and documents amending, supplementing and replacing (if any).
Accordingly, cars, trailers or semi-trailers pulled by cars, vehicles similar to cars: The fee is 2%. Private:
– Passenger cars with 9 seats or less (including pick-up cars): pay the first registration fee at a rate of 10%.
In case it is necessary to apply a higher tax rate to suit the actual conditions in each locality, the People's Council of the province or centrally run city will decide to adjust the increase but not exceeding 50% the general tax rate. at Point a, Clause 5, Article 8 of Decree 10/2022/ND-CP.
– Pick-up cars carrying goods have a permissible transport volume of less than 950 kg and have 5 seats or less, VAN trucks have a permissible traffic volume of less than 950 kg. kg pay the registration fee for the first time at a rate equal to 60%, the first registration fee rate for passenger cars with 09 seats or less.
– Battery-powered electric cars:
+ Within 3 years from March 1, 2022: pay the first registration fee at a rate of 0%.
+ Within the next 2 years: pay the first registration fee at a rate equal to 50%, the rate for gasoline and diesel cars with the same number of seats.
– Types of cars specified in Points a, b, c, Clause 5, Article 8 of Decree 10/2022/ND-CP: pay registration fee for the 2nd time onwards with a rate of 2% and apply uniformly. nationwide.
Based on the type of vehicle recorded in the Certificate of technical safety and environmental protection quality issued by the Vietnam Registry Department, the tax authority determines the registration fee rate for cars, trailers or Semi-trailers are pulled by cars and other vehicles similar to cars according to the provisions of Clause 5, Article 8 of Decree 10/2022/ND-CP.
Current registration tax rates for new and used cars
Pursuant to the provisions of Clause 1, Article 1 of Decree 41/2023/ND-CP, during the period from July 1, 2023 to December 31, 2023, the registration fee rate for cars, Trailers or semi-trailers pulled by cars and vehicles similar to cars manufactured and assembled domestically with 50%, the tax rate specified in Clause 5, Article 8 of Decree 10/2022/ND-CP states above; Current Resolutions of the People's Council or Current Decisions of the People's Committee of provinces and centrally run cities on local registration fee collection rates and documents amending, supplementing and replacing (if any).
For cars, trailers or semi-trailers pulled by cars and cars similar to cars that do not fall into the above cases, the registration fee rate is equal to 100%, the rate specified in Clause 1 of this Article. 5 Article 8 of Decree 10/2022/ND-CP mentioned above; Current Resolutions of the People's Council or Current Decisions of the People's Committee of provinces and centrally run cities on local registration fee collection rates and documents amending, supplementing and replacing (if any).
Price list for calculating registration fees for latest cars
The latest price list for calculating registration fees for new cars applies according to the Price List issued with Decision 2353/QD-BTC in 2023, specifically as follows:
