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MINISTRY OF
FINANCE
OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 28/2026/TT-BTC
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Hanoi, March 27, 2026
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CIRCULAR
ON FEE AMOUNTS, COLLECTION AND PAYMENT
OF FEES AND CHARGES IN THE FIELD OF EXIT, ENTRY, TRANSIT, AND RESIDENCE IN
VIETNAM
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 entry, exit, transit, and residence of foreigners in Vietnam No.
47/2014/QH13 amended by Law No. 51/2019/QH14, Law No. 23/2023/QH15, Law No.
103/2025/QH15, Law No. 118/2025/QH15;
Pursuant to the Law on
exit and entry of Vietnamese citizens No. 49/2019/QH14 amended by Law No.
23/2023/QH15 and Law No. 118/2025/QH15;
Pursuant to Decree No.
362/2025/ND-CP of the Government on elaboration of and measures for
implementation of the Law on fees and charges;
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Pursuant to Decree No.
327/2025/ND-CP of the Government on policies on entry, exit, and residence
applicable to foreigners at the international financial center in Vietnam;
Pursuant to Decree No.
126/2020/ND-CP of the Government on elaboration of the Law on tax
administration amended by Decree No. 91/2022/ND-CP and Decree No.
373/2025/ND-CP;
Pursuant to Decree No.
347/2025/ND-CP of the Government on administrative procedures in the State
Treasury sector;
Pursuant to Decree No.
123/2020/ND-CP of the Government on invoices and documents amended by Decree No.
70/2025/ND-CP;
Pursuant to Decree No.
117/2017/ND-CP of the Government on management and use of the state budget for
certain external affairs activities;
Pursuant to Decree No.
29/2025/ND-CP of the Government on functions, duties, powers and organizational
structure of the Ministry of Finance amended by Decree No. 166/2025/ND-CP;
Pursuant to Decision
No. 52/2025/QD-TTg of the Prime Minister on regulated entities, competence,
procedures for, and issuance of “AB” stamps for exit to the Republic of Cuba, the
Lao People’s Democratic Republic, and the People’s Republic of China;
Pursuant to Decision
No. 09/2023/QD-TTg of the Prime Minister on procedures for, competence,
issuance, and management of APEC business travel cards;
At the proposal of the
Director of the Department of Tax, Fee and Charge Policy Supervision and
Management;
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Article
1. Scope and regulated entities
1. This Circular provides for fee and charge payers; fee and
charge collecting entities; fee amounts, collection and payment of fees and
charges in the field of exit, entry, transit, and residence in Vietnam,
including:
a) Charges for
issuance of passports, laissez-passers, exit permits, and “AB” stamps;
b) Fees for issuance
of visas and other documents valid for exit, entry, and residence for
foreigners.
2. This Circular applies to fee and charge payers; fee and
charge collecting entities and other organizations and individuals related to
the collection and payment of fees and charges in the field of exit, entry,
transit, and residence in Vietnam.
Article
2. Fee and charge payers
1. Agencies, organizations, individuals, and enterprises when
carrying out procedures to request competent regulatory agencies in Vietnam to
issue documents related to passports, laissez-passers, exit permits, and “AB”
stamps shall pay charges in the field of exit, entry, transit, and residence in
Vietnam in accordance with this Circular.
2. Foreigners when carrying out procedures to request competent
regulatory agencies in Vietnam to issue visas and other documents valid for
exit, entry, and residence for foreigners shall pay fees in the field of exit, entry,
transit, and residence in Vietnam in accordance with this Circular.
Article
3. Fee and charge collecting entities
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Article
4. Fee and charge amounts
1. Fee and charge amounts in the field of exit, entry, transit,
and residence in Vietnam are specified in the Schedule of fee and charge
amounts enclosed with this Circular.
2. Fees for issuance of visas and other documents valid for
exit, entry, and residence for foreigners shall be collected in Vietnamese dong
or United States dollars (USD). For fee amounts prescribed in USD, collection may be made in
USD or in Vietnamese dong converted from USD into Vietnamese dong based on the
exchange rate prescribed in clause 7 Article 3 of Decree No. 362/2025/ND-CP
dated December 31, 2025 of the Government on elaboration of the Law on fees and
charges.
Article
5. Cases eligible for exemption from fees and charges
1. Cases eligible for exemption from fees
a) Guests (including
spouses and children) invited by the Party, the State, the Government, the
National Assembly, or by leaders of the Party, the State, the Government, or
the National Assembly in their personal capacity;
b) Officials and employees
of diplomatic missions, consular offices of foreign countries, and representative
offices of international organizations in Vietnam and their family members
(spouses and children under 18 years of age), regardless of passport type, who
are not Vietnamese citizens and do not permanently reside in Vietnam, shall be
exempt from fees on a reciprocal basis;
c) Cases eligible for
exemption from fees under international treaties to which Vietnam is a
signatory or a party, or on the basis of reciprocity;
d) Foreigners entering
Vietnam to carry out relief work or humanitarian assistance for Vietnamese
organizations or individuals;
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The determination of
foreigners in Vietnam who violate the law and are subject to handling measures
and eligible for fee exemption in this case shall be considered and decided by
the fee-collecting entity on a case-by-case basis and such entity shall be
responsible in accordance with law;
e) Issuance of special
visa exemption certificates to foreigners in accordance with the law on time-limited
visa exemption for foreigners eligible for preferential treatment to serve
socio-economic development;
g) Cases for reasons of
security, external relations, international integration, or where it is
necessary to take advantage of opportunities but which do not fall under the
cases specified at points a, b, and c of this clause.
2. Cases eligible for exemption from passport issuance charges
a) Vietnamese citizens
residing abroad who are subject to a written deportation decision issued by a
competent authority of the host country but do not possess a passport;
b) Vietnamese citizens
residing abroad who must return to Vietnam under international treaties or
international agreements on the readmission of citizens but do not possess a
passport, and other cases for humanitarian reasons.
3. The head of the fee-collecting entity shall decide on the
application of fee exemptions on a reciprocal basis as specified at points b
and c clause 1 of this Article and the cases specified at point g clause 1 of
this Article.
Fee and charge collecting
entities shall affix the stamp “Miễn thu phí” (Fee exempted) (except for the
case of issuance of special visa exemption certificates as specified at point e
clause 1 of this Article) or “Miễn thu lệ phí” (GRATIS) on issued documents for
cases eligible for exemption from fees and charges as specified in clauses 1
and 2 of this Article.
Article
6. Declaration, payment, and refund of fees and charges
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2. Fee and charge collecting entities shall remit 100% of the
collected fees and charges to the state budget according to chapters and
sub-items of the State budget entries in force, including interest arising (if
any) on the relevant account balances during the process of fee and charge
collection. The
funding source for covering the costs of service provision and fee and charge
collection shall be arranged by the state budget in the estimates of the fee
and charge collecting entities in accordance with expenditure regimes and norms
of the state budget as prescribed by law. Fee and charge collecting entities shall declare, pay, and
finalize fees in accordance with clause 3 Article 3 of Decree No.
362/2025/ND-CP.
3. Where a charge payer has paid charges but is not eligible
for issuance of passports, laissez-passers, exit permits, or “AB” stamps, the
charge-collecting entity shall refund the collected charge amount upon
notification of the result to the payer; where the payer refuses to receive the
application processing result, the charge-collecting entity shall not refund
the collected charge amount. Where a fee payer has paid fees but is not eligible for
issuance of visas and other documents valid for exit, entry, and residence for
foreigners, or refuses to receive the application processing result, the
fee-collecting entity shall not refund the collected fee amount.
Article
7. Entry into force
1. This Circular comes into force on April 1, 2026.
2. Circular No. 25/2021/TT-BTC dated April 7, 2021 of the
Minister of Finance on fee amounts, collection, payment, management, and use of
fees and charges in the field of exit, entry, transit, and residence in Vietnam
shall cease to be effective from the effective date of this Circular.
3. Annulment of Circular No. 62/2023/TT-BTC dated October 3,
2023 of the Minister of Finance on amendments to Circular No. 25/2021/TT-BTC
dated April 7, 2021 of the Minister of Finance on fee amounts, collection,
payment, management, and use of fees and charges in the field of exit, entry,
transit, and residence in Vietnam.
4. Other contents related to the collection, payment,
collection documents, and public disclosure of the collection of fees and
charges not provided for in this Circular shall be implemented in accordance
with the following legal documents: the Law on Fees and Charges No. 97/2015/QH13; the Law on Tax
Administration No. 38/2019/QH14; Decree No. 362/2025/ND-CP; Decree No. 126/2020/ND-CP
dated October 19, 2020 of the Government on elaboration of the Law on Tax
Administration amended by Decree No. 91/2022/ND-CP and Decree No.
373/2025/ND-CP; Decree No. 347/2025/ND-CP dated December 29, 2025 of the
Government on administrative procedures in the State Treasury sector; Decree
No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and
documents amended by Decree No. 70/2025/ND-CP and Circular No. 32/2025/TT-BTC
dated May 31, 2025 of the Minister of Finance on guidelines for implementation
of a number of 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, and Decree No. 70/2025/ND-CP dated March 20, 2025 on amendments
to Decree No. 123/2020/ND-CP.
5. In case the documents referred to in this Circular are
amended or replaced, the amended or replacing documents shall prevail.
6. Difficulties that arise during the implementation of this
Circular should be reported to the Ministry of Finance for further study and
additional guidance./.
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PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan
SCHEDULE OF FEE AND CHARGE AMOUNTS IN THE FIELD OF EXIT,
ENTRY, TRANSIT, AND RESIDENCE IN VIETNAM
(Enclosed with Circular No. 28/2026/TT-BTC dated March 27,
2026 of the Minister of Finance)
I.
Charges for issuance of passports, laissez-passers, exit permits, and “AB”
stamps
No.
Description
Fee amount
(VND/issuance)
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Charges for issuance of
passports (including passports with electronic chips and passports without
electronic chips)
a
New issuance
200.000
b
Reissuance due to damage
or loss
400.000
c
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100.000
d
Issuance of personal identification
confirmation certificate
100.000
2
Charges for issuance of
laissez-passers
a
Vietnam - Laos or
Vietnam - Cambodia border laissez-passer
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b
Border entry and exit
laissez-passer for officials working at regulatory agencies headquartered in
commune-level administrative divisions of Vietnamese provinces adjacent to
the Vietnam - China border
50.000
c
Border entry and exit
laissez-passer issued to Vietnamese citizens permanently residing in
commune-level administrative divisions adjacent to the Vietnam - China border
5.000
d
Entry and exit
laissez-passer for Vietnamese citizens traveling on official duty or tourism
to border provinces and cities of China adjacent to Vietnam
50.000
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Charges for issuance of
exit permits
a
Issuance of exit permit
200.000
b
Issuance of diplomatic
note requesting visa
10.000
c
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- New issuance
840.000
- Reissuance
700.000
4
Charges for issuance of
“AB” stamps
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Notes:
- ABTC means APEC Business Travel Card.
- “AB” stamp means a type of visa exemption document for
holders of ordinary passports traveling abroad on official duty.
II. Fees for issuance of visas
and other documents valid for exit, entry, and residence for foreigners
No.
Description
Fee amounts
1
Issuance of single-entry
visa
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2
Issuance of
multiple-entry visas
a
Valid for up to 90 days
50 USD/item
b
Valid for more than 90
days up to 180 days
95 USD/item
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Valid for more than 180 days
up to 1 year
135 USD/item
d
Valid for more than 1
year up to 2 years
145 USD/item
dd
Valid for more than 2
years up to 5 years
155 USD/item
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165 USD/item
g
Visas issued to persons under
14 years of age (regardless of validity period)
25 USD/item
3
Transfer of remaining
validity of visas, temporary residence cards, and temporary residence
duration from old passports to new passports; transfer of remaining validity
of visas and temporary residence duration from old loose-leaf visas (with no
space left for entry
stamps, exit stamps, temporary residence certification, or extension of
temporary residence) to new loose-leaf visas
5 USD/item
4
New issuance or
reissuance of visa exemption certificates
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5
Issuance of temporary
residence cards
a
Valid for up to 2 years
145 USD/card
b
Valid for more than 2
years up to 5 years
155 USD/card
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Valid for more than 5
years up to 10 years
165 USD/card
6
Extension of temporary
residence
10 USD/time
7
New issuance or
reissuance of permanent residence cards
100 USD/card
8
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10 USD/person
9
Issuance of visas for
transit passengers by air or sea entering for sightseeing or tourism in
accordance with the law on entry, exit, transit, and residence of foreigners
in Vietnam
5 USD/person
10
Issuance of visas based
on approved personnel lists of immigration management authorities for
foreigners traveling for tourism by sea or transiting by sea and wishing to
enter inland areas for sightseeing or tourism under programs organized by
international travel enterprises in Vietnam; members of foreign military
vessels participating in official visit programs outside the province-level
or centrally-affiliated city where the vessels anchor
5 USD/person
11
New issuance or
reissuance of entry and exit permits for stateless persons residing in
Vietnam without passports
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12
Issuance of permits for
persons who have entered border-gate economic zones using border
laissez-passers to visit other locations within the province
10 USD/person
Notes: In cases where the above
documents are lost, damaged, or expired and must be reissued, the fee amount
applicable shall be the same as for new issuance./.