The Government has just issued Decree 202/2026/ND-CР dated June 8, 2026, amending and supplementing a number of articles of Decree No. 10/2022/ND-CP of the Government regulating registration fees (LPTB).
Accordingly, amending and supplementing point c, clause 5, Article 8 of Decree No. 10/2022/ND-CP of the Government regulating LPTB, as follows:
Electric cars running on batteries: From the date this Decree takes effect until the end of December 31, 2030: first LPTB payment with a collection rate of 0%. The classification of electric cars running on batteries is carried out according to the regulations of the Minister of Construction.
This Decree takes effect from March 1, 2027 and replaces Decree No. 51/2025/ND-CP of the Government amending and supplementing a number of articles of Decree No. 10/2022/ND-CP of the Government regulating LPTB.
The Ministry of Finance said that in order to contribute to reducing environmental pollution from vehicle emissions; encourage businesses to invest in production, take advantage of supply opportunities and stimulate consumers to use battery-powered electric vehicles, the Government has issued Decree No. 10/2022/ND-CP, which stipulates LPTB incentives for battery-powered electric vehicles as follows:
In 3 years from March 1, 2022, pay LPTB for the first time with a collection rate of 0%; in the next 2 years, pay LPTB for the first time with a collection rate equal to 50% of the collection rate for gasoline and oil cars with the same seats.
To continue to encourage the use of battery-powered electric cars, on February 28, 2025, the Government issued Decree No. 51/2025/ND-CP amending Decree No. 10/2022/ND-CP, thereby extending the time of applying the first LPTB collection rate with a collection rate of 0% until the end of February 2027.
The process of implementing the 0% LPTB collection rate for battery-powered electric cars in the past has basically achieved the goals set out when promulgated, having an impact on consumers, manufacturers and distributors of battery-powered electric cars; impact on the air environment and impact on state budget revenue.
The Ministry of Finance said that in recent years, especially by 2025, the global electric car market has developed strongly in both scale and speed, becoming an important part of the world automobile industry. Sales in 2024 have exceeded the milestone of 17 million vehicles (accounting for more than 20%) and are expected to exceed 20 million vehicles (accounting for more than 25%) in 2025.
Besides the increase in the number of vehicles in circulation, supporting infrastructure systems such as public charging stations are also being rapidly expanded to meet actual needs.
Countries around the world tend to limit or gradually eliminate fossil fuel vehicles, while encouraging vehicles to use clean fuels.
In order to reduce barriers to initial access costs for users, LPTB policies and registration fees are common tools used by many countries.
Decree 202/2026/ND-CR amending and supplementing Decree No. 10/2022/ND-CP extending the application period of LPTB for battery-powered electric cars until the end of 2030 contributes to removing difficulties, encouraging the development of electric cars, implementing the policy of converting to green vehicles, environmentally friendly vehicles, and limiting emissions causing environmental pollution.
