Thông tư 154/2025/TT-BTC​ quy định mức thu, chế độ thu, nộp phí sát hạch lái xe, lệ phí cấp bằng, chứng chỉ được hoạt động trên các loại phương tiện và lệ phí đăng ký, cấp biển xe máy chuyên dùng do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ON PRESCRIBING RATES, COLLECTION AND REMITTANCE OF DRIVING TEST FEES; FEES FOR ISSUANCE OF LICENSES AND CERTIFICATES PERMITTING OPERATION OF VEHICLES; AND FEES FOR REGISTRATION AND ISSUANCE OF LICENSE PLATES FOR CONSTRUCTION VEHICLES

Pursuant to the Law on Fees and Charges No. 97/2015/QH13;

Pursuant to the Law on State Budget No. 89/2025/QH15;

Pursuant to the Law on Tax Administration No. 38/2019/QH14;

Pursuant to the Law on Road Traffic Order and Safety No. 36/2024/QH15;

Pursuant to Decree No. 362/2025/ND-CP dated December 31, 2025 of the Government on elaboration of certain articles and measures for organization and implementation of the Law on Fees and Charges;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of certain articles of the Law on Tax Administration, as amended by Decree No. 91/2022/ND-CP;

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Pursuant to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents, as amended by Decree No. 70/2025/ND-CP;

Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government prescribing the functions, tasks, powers and organizational structure of the Ministry of Finance, as amended by Decree No. 166/2025/ND-CP;

At the proposal of the Director General of the Department of Management and Supervision of Tax, Fee and Charge Policies;

The Minister of Finance promulgates a Circular on rates, collection and remittance of driving test fees; fees for issuance of licenses and certificates permitting operation of vehicles; and fees for registration and issuance of license plates for construction vehicles.

Article 1. Scope and regulated entities

1. This Circular prescribes rates, collection and remittance of driving test fees; fees for issuance of licenses and certificates permitting operation of vehicles (fees for issuance of licenses and certificates permitting operation of road motor vehicles); and fees for registration and issuance of license plates for construction vehicles (fees for issuance of certificates of vehicle registration and license plates for construction vehicles).

2. Regulated entities of this Circular include:

a) Fee- and charge-collecting organizations and fee- and charge-paying entities prescribed in Article 2 of this Circular.

b) Other organizations and individuals related to declaration, collection and remittance of driving test fees; fees for issuance of licenses and certificates permitting operation of road motor vehicles; and fees for issuance of certificates of vehicle registration and license plates for construction vehicles.

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Article 2. Fee- and charge-collecting organizations and fee- and charge-paying entities

1. Competent state authorities that conduct driving tests for issuance of driving licenses, issuance of licenses and certificates permitting operation of road motor vehicles, and issuance of certificates of vehicle registration and license plates for construction vehicles in accordance with law shall be fee- and charge-collecting organizations under this Circular.

2. Fee- and charge-paying entities are organizations and individuals requesting competent state authorities to conduct driving tests for issuance of driving licenses, issuance of licenses and certificates permitting operation of road motor vehicles, and issuance of certificates of vehicle registration and license plates for construction vehicles in accordance with law.

Article 3. Fee and charge rates

Rates of driving test fees; fees for issuance of licenses and certificates permitting operation of road motor vehicles; and fees for issuance of certificates of vehicle registration and license plates for construction vehicles shall be as prescribed in the Schedule of fees and charges enclosed with this Circular.

Article 4. Declaration, collection and remittance of fees and charges

1. Fee- and charge-paying entities shall pay fees and charges to fee- and charge-collecting organizations in accordance with Decree No. 362/2025/ND-CP dated December 31, 2025 of the Government on elaboration of certain articles and measures for organization and implementation of the Law on Fees and Charges.

2. Fee- and charge-collecting organizations shall remit 100% of collected fees and charges to the state budget under the relevant chapters and sub-items of the current State Budget Index, including interest arising (if any) on balances of relevant accounts during the collection process. Expenditures for fee and charge collection shall be allocated by the state budget in the estimates of fee- and charge-collecting organizations in accordance with the state budget expenditure regimes and norms as prescribed by law. Fee- and charge-collecting organizations shall declare, collect and remit fees and charges, and finalize fees and charges in accordance with the law on tax administration.

Article 5. Entry into force

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2. Circular No. 37/2023/TT-BTC dated June 7, 2023 of the Minister of Finance on rates, collection, remittance, management and use of driving test fees; fees for issuance of licenses and certificates permitting operation of vehicles; and fees for registration and issuance of license plates for construction vehicles shall cease to be effective as of the effective date of this Circular.

3. Clause 5 Article 1 of Circular No. 06/2025/TT-BTC dated January 24, 2025 of the Minister of Finance on amendments to certain Circulars of the Minister of Finance prescribing fees and charges is repealed.

4. Other matters related to the collection, remittance, collection documents, and public disclosure of fee and charge collection regimes not prescribed in this Circular shall be implemented in accordance with the following documents: the Law on Fees and Charges No. 97/2015/QH13; Decree No. 362/2025/ND-CP dated December 31, 2025 of the Government on elaboration of certain articles and measures for organization and implementation of the Law on Fees and Charges; the Law on Tax Administration No. 38/2019/QH14; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of certain articles of the Law on Tax Administration, as amended by Decree No. 91/2022/ND-CP; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures in the field of the State Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents, as amended by Decree No. 70/2025/ND-CP; and Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of Finance providing guidance on implementation of certain articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents, as amended by Decree No. 70/2025/ND-CP.

5. Where the legal documents referred to in this Circular are amended, supplemented or replaced, the amended or replaced documents shall apply.

6. During the course of implementation, if any difficulties arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for consideration and further guidance./.

PP. MINISTER
DEPUTY MINISTER




Cao Anh Tuan

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SCHEDULE OF FEE AND CHARGE RATES
(Enclosed with Circular No. 154/2025/TT-BTC dated December 31, 2025 of the Minister of Finance)

No.

Name of fee/charge

Unit

Rate (VND)

1

Driving test fees

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For driving tests for vehicle classes A1, A, B1:

- Theory test

- Practical test

Per test

Per test

60.000

70.000

b

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- Theory test

Per test

100.000

- In-yard practical test

Per test

350.000

- On-road practical test

Per test

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- Automobile driving test using traffic situation simulation software

Per test

100.000

2

Fees for issuance of licenses and certificates permitting operation of road motor vehicles

Issuance, exchange or re-issuance of driving licenses (national and international)

Per issuance

115.000

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Fees for issuance of certificates of vehicle registration and license plates for construction vehicles

a

Initial issuance, exchange, re-issuance, or time-limited issuance of vehicle registration certificates together with license plates

Per issuance/vehicle

140.000

b

Exchange or re-issuance of vehicle registration certificates without license plates

Per issuance/vehicle

35.000

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Issuance of temporary vehicle registration certificates and temporary license plates

Per issuance/vehicle

49.000

d

Re-stamping of chassis number or engine number

Per issuance/vehicle

50.000

Notes:

1. Driving test fee rates shall be uniformly applied nationwide when the authority managing driving tests organizes driving tests for issuance of driving licenses (regardless of whether the managing authority is central- or local-level).

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3. Organizations and individuals shall pay fees and charges to the application-receiving authority when carrying out procedures for driving tests, issuance of licenses and certificates for operation of road motor vehicles, and registration and issuance of license plates for construction vehicles.

In cases where a candidate has been notified of the test schedule by the testing authority but does not attend the test (absence), the paid fee shall not be refunded.