Accordingly, in Resolution No. 60/2024/UBTVQH15 on environmental protection tax rates for gasoline, oil, and grease, the National Assembly Standing Committee resolved on environmental protection tax rates for gasoline, oil, and grease from January 1, 2025 to December 31, 2025.
Of which, the tax rate for gasoline (except ethanol) is 2,000 VND/liter; jet fuel is 1,000 VND/liter; diesel is 1,000 VND/liter; kerosene is 600 VND/liter; fuel oil is 1,000 VND/liter; lubricants are 1,000 VND/liter; grease is 1,000 VND/kg.
The Resolution also stipulates that the environmental protection tax rate on gasoline, oil, and grease from January 1, 2026 shall be implemented according to the provisions of Section I, Clause 1, Article 1 of Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the National Assembly Standing Committee on the environmental protection tax schedule.
Resolution No. 60/2024/UBTVQH15 takes effect from January 1, 2025, replacing Resolution No. 42/2023/UBTVQH15 dated December 18, 2023.
The environmental protection tax rate on gasoline, oil, and grease specified in Section I, Clause 1, Article 1 of Resolution No. 579/2018/UBTVQH14 shall not be applied from January 1, 2025 to December 31, 2025.
