Resolution No. 109/2025/UBTVQH15

RESOLUTION

ON THE ENVIRONMENTAL PROTECTION TAX RATES FOR GASOLINE, OIL AND LUBRICANTS

THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY

Pursuant to the Constitution of the Socialist Republic of Vietnam, as amended and supplemented by a number of articles under Resolution No. 203/2025/QH15;

Pursuant to the Law on Organization of the National Assembly No. 57/2014/QH13, as amended and supplemented by a number of articles under Law No. 65/2020/QH14 and Law No. 62/2025/QH15;

Pursuant to the Law on Environmental Protection Tax No. 57/2010/QH12;

RESOLVES:

Article 1. Environmental protection tax rates for gasoline, oil, and lubricants

1. The environmental protection tax rates for gasoline, oil, and lubricants from January 1, 2026 to the end of December 31, 2026 are prescribed as follows:

2. The environmental protection tax rates for gasoline, oil, and lubricants from January 1, 2027 onward shall comply with the provisions of Section I, Clause 1, Article 1 of Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the Standing Committee of the National Assembly on the Environmental Protection Tax Tariff.

Article 2. Implementation provisions

1. This Resolution takes effect from January 1, 2026.

2. Resolution No. 60/2024/UBTVQH15 dated December 24, 2024 of the Standing Committee of the National Assembly on environmental protection tax rates for gasoline, oil, and lubricants ceases to be effective from the effective date of this Resolution.

3. The environmental protection tax rates for gasoline, oil, and lubricants prescribed in Section I, Clause 1, Article 1 of Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the Standing Committee of the National Assembly on the Environmental Protection Tax Tariff shall not apply from January 1, 2026 to the end of December 31, 2026.

4. The Government is assigned to direct ministries, ministerial-level agencies, Government-attached agencies, and localities in implementing this Resolution.

This Resolution was adopted by the Standing Committee of the National Assembly of the Socialist Republic of Vietnam, 15th Legislature, at its 50th Session, on October 17, 2025.