Circular No. 11/2026/TT-BTC on fee amount, collection and payment in railway sector

CIRCULAR

ON FEE AMOUNT, COLLECTION AND PAYMENT IN RAILWAY SECTOR

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

Pursuant to the Law on State Bank of Vietnam No. 89/2025/QH15;

Pursuant to the Railway Law No. 95/2025/QH15;

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

Pursuant to Decree No. 362/2025/ND-CP dated December 31, 2025 of the Government on elaboration and measures to organize and provision of guidance on implementation of the Law on Fees and Charges;

Pursuant to Decree No. 16/2026/ND-CP dated January 14, 2026 of the Government elaborating the Railway Law;

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

Pursuant to Decree No. 347/2025/ND-CP dated December 29, 2025 of the Government, on administrative procedures in State Treasury;

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

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

At the request of Director of the Tax Policies, Fees and Charges Supervisory Agency;

The Minister of Finance hereby issues a Circular on fee amount, collection and payment in railway sector.

Article 1. Scope and regulated entities

1. This Circular provides for the amount, collection, and payment of fees in railway sector, including: fees for using national railway infrastructure invested by the State and fees for train operator examinations.

2. This Circular applies to fee payers, fee collectors, and other organizations and individuals involved in the collection and payment of fees in the railway sector.

Article 2. Fee payers and fee collectors

1. Railway transport enterprises must pay the fee for using national railway infrastructure invested by the State for railway transport business as prescribed by this Circular.

2. Individuals submitting applications for examination for train operator licenses must pay the train operation examination fee as specified herein.

3. The state regulatory authority in charge of train operation examinations in accordance with railway laws is the organization responsible for collecting the train operation examinations fee as specified herein.

Article 3. Fee amounts

1. Fee amount for using national railway infrastructure invested by the State and fees for train operator examinations shall comply with the following regulations:

a) From the effective date of this Circular until December 31, 2027, the fee amount for using national railway infrastructure invested by the State shall be 2% of the revenue from railway transport business.

b) From January 1, 2028 onwards, the fee amount for using the national railway infrastructure invested by the State will be 8% of the revenue from railway transport business.

2. The fee for train operation examination is VND 950.000/person/examination.

Article 4. Subjects exempt from fees

1. Exemption from fees for using the national railway infrastructure invested by the State applies to railway transport enterprises using the national railway infrastructure invested by the State for the following purposes:

a) Inspection, repair, and maintenance of railway infrastructure.

b) Serving flood and storm management and railway rescue and relief.

c) Serving national defense and security needs.

d) Serving special transport tasks and transport serving social welfare as prescribed by laws on railways.

2. Exemption from train operation examination fees for the following entities:

a) Individuals belonging to poor households as defined by laws on poverty standards.

b) Individuals who have rendered meritorious services to the revolution as defined by laws on preferential treatment for those who have rendered meritorious services to the revolution.

c) Ethnic minorities in particularly disadvantaged communes as defined by law.

Article 5. Fee declaration and payment

1. Regarding fees for using national railway infrastructure invested by the State

Railway transport enterprises shall declare and pay fees for using national railway infrastructure invested by the State monthly to the state budget (central government budget) according to the chapter and sub-section of the applicable Appendix on state budget and finalize accounts annually in accordance with the laws on tax administration.

2. Regarding train operation examination fees

a) Fee payers shall pay fees to the state budget in the form prescribed in Decree No. 362/2025/ND-CP dated December 31, 2025 of the Government on elaboration and measures to organize and provision of guidance on implementation of the Law on Fees and Charges.

b) Fee collectors shall deposit 100% of the collected fees into the state budget according to the chapter and sub-section of the applicable Appendix on state budget, including any accrued interest (if any) on the relevant account balance during the fee collection process. The costs of collecting fees shall be covered by the state budget, allocated in the budget estimates of the fee collector according to the state budget expenditure policies and norms as prescribed by law. The fee collectors shall declare, pay, and finalize fees in accordance with the laws on tax administrative.

Article 6. Effect

1. This Circular comes into force from March 27, 2026.

2. This Circular shall replace Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance on the amount, collection, and payment of fees for using railway infrastructure.

3. Item 15 in the Schedule of Fees and Charges specified in Clause 1 of Article 1 of Circular No. 64/2025/TT-BTC dated June 30, 2025 of the Minister of Finance on the collection rate and exemption of some fees and charges to support enterprises and people.

4. Other matters related to the collection, payment, receipts, and public disclosure of fee collection not specified herein shall comply with the following documents: Law on Fees and Charges No. 97/2015/QH13; Decree No. 362/2025/ND-CP; Law on Tax Administration No. 38/2019/QH14; Decree No. 126/2020/ND-CP dated October 19, 2020 , elaborating the Law on Tax Administration, amended by Decree No. 91/2022/ND-CP of the Government; Decree No. 347/2025/ND-CP dated December 29, 2025 of the Government, on administrative procedures in State Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government, on invoices and record 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 guidance on implementation 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 records, and Decree No. 70/2025/ND-CP dated March 20, 2025 amending Decree No. 123/2020/ND-CP.

5. If the documents cited in this Circular are amended or replaced, the newer document shall apply.

6. Should any difficulties arise during implementation process, promptly report to the Ministry of Finance for further study and guidance./.