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GOVERNMENT OF VIETNAM |
SOCIALIST REPUBLIC OF VIETNAM |
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No. 271/2026/ND-CP |
Hanoi, July 3, 2026 |
FREE GENERAL EDUCATION TEXTBOOKS, EXEMPTION FROM TUITION FEES, AND PROVISION OF FREE TEXTBOOKS FOR NATIONAL DEFENSE AND SECURITY EDUCATION SUBJECT AT HIGHER EDUCATION INSTITUTIONS AND VOCATIONAL EDUCATION INSTITUTIONS
Pursuant to the Law on Government Organization No. 63/2025/QH15;
Pursuant to the Law on Local Government Organization No. 72/2025/QH15;
Pursuant to the Law on Education No. 43/2019/QH14, amended by Law No. 123/2025/QH15;
Pursuant to the Law on Higher Education No. 125/2025/QH15;
Pursuant to the Law on Vocational Education No. 124/2025/QH15;
Pursuant to the Law on State Budget No. 89/2025/QH15;
Pursuant to Resolution No. 248/2025/QH15 of the National Assembly of Vietnam on some special and extra policies and mechanisms to achieve breakthrough development in education and training;
At the request of the Minister of Education and Training of Vietnam;
The Government of Vietnam hereby promulgates the Decree on free general education textbooks, exemption from tuition fees, and the provision of free textbooks for the national defense and security education subject at higher education institutions and vocational education institutions.
1. This Decree provides for free textbooks for general education students and learners at educational institutions implementing educational programs promulgated by the Ministry of Education and Training of Vietnam, including the General Education Program, the Continuing Education Programs at lower secondary and upper secondary levels, and the Literacy Education Program (hereinafter collectively referred to as “Educational Programs”).
2. This Decree provides for exemption from tuition fees and provision of free textbooks for the National Defense and Security Education subject for learners at higher education institutions and vocational education institutions (hereinafter collectively referred to as “training institutions”).
1. General education students and learners at public and private educational institutions (hereinafter collectively referred to as “students”) implementing Educational Programs.
2. Students studying at public and private training institutions that provide the National Defense and Security Education subject as part of their training programs (hereinafter collectively referred to as “learners”).
3. State education authorities, People’s Committees at all levels, educational institutions, training institutions, national defense and security education centers, and agencies, organizations, and individuals involved in the implementation of this Decree.
Article 3. Interpretation of terms
For the purpose of this Decree, the following terms shall be construed as follows:
1. “Exemption from tuition fees for the National Defense and Security Education subject” means that learners are not required to pay tuition fees for this subject according to the prescribed technical-economic norms.
2. “Natural wear and tear” means the physical deterioration, damage, or tearing of textbooks or subject textbooks due to the effects of time, storage conditions, and normal use in teaching and learning activities. Such a condition renders the materials non-compliant with technical regulations or unfit for continued use for educational purposes, without any intentional or unintentional fault on the part of their custodians, students, or learners.
3. “Textbook set” means a collection of textbooks for subjects and educational activities used for a grade or education level according to a list approved by the competent authority.
Article 4. Funding sources for policy implementation
1. Funding for the implementation of the policies on free textbooks, exemption from tuition fees, and provision of free textbooks for the National Defense and Security Education subject prescribed in this Decree shall be allocated from the state budget in accordance with the current state budget decentralization.
2. The central budget shall provide support to local budgets for the implementation of the policies prescribed in this Decree according to the principles governing targeted support from the central budget to local budgets for the implementation of social security policies promulgated by competent authorities and applicable in each period.
3. Sponsorship, aid, and private funding sources, in cash or in kind, from domestic and foreign organizations and individuals are encouraged and shall be accepted to support the implementation of the policies on free textbooks, exemption from tuition fees, and provision of free textbooks for the National Defense and Security Education subject prescribed in this Decree in accordance with the law.
FREE GENERAL EDUCATION TEXTBOOKS
Article 5. Implementation principles
1. The provision of free textbooks to students shall ensure the proper objectives and eligible beneficiaries and shall be implemented fairly and uniformly nationwide.
2. The free textbook policy shall ensure economical and effective use. A lending-and-return arrangement shall be applied to enable textbooks to be reused multiple times. Priority shall be given to maximizing the use of existing textbooks and transferring them through interlibrary mechanisms among educational institutions in the same local area before deciding on new procurement, to reduce pressure on the state budget, protect the environment, prevent waste, and improve the efficiency of public asset management.
3. The procurement, management, and use of textbooks shall comply with the law on bidding, the law on prices, the law on public asset management, regulations on libraries of educational institutions, and other relevant laws.
4. Textbooks procured with the state budget shall be managed and used in accordance with the law on the management and use of public assets at public educational institutions. For private educational institutions, textbooks procured with state budget support shall not be recorded as assets of such educational institutions. Educational institutions shall receive, manage, use, and preserve such textbooks for their intended purposes and in an effective manner, prevent loss and waste, and dispose of them in accordance with decisions of competent authorities when they are no longer needed.
5. The entire process of estimating funding requirements, procuring, allocating, managing, and circulating textbooks shall be conducted publicly. The accountability of state authorities and educational institutions, as well as community supervision, shall be strengthened.
6. Where a student is eligible for multiple State support policies with overlapping support, the student shall only be entitled to the policy providing the highest level of support or the longest support period.
Article 6. List and quantity of textbooks provided for free use
1. Textbooks provided for free use under this Decree shall be those on the list of textbooks decided by the Minister of Education and Training of Vietnam for uniform nationwide use, as well as adapted textbooks or substitute learning materials appropriate to the cognitive abilities of students with disabilities.
2. At the beginning of each academic year or semester, each student may borrow 1 textbook set covering all subjects and educational activities (hereinafter collectively referred to as “subjects”) corresponding to the curriculum of the grade in which the student is enrolled. The student shall return the textbook set to the school library for management upon completion of that academic year or semester.
3. For students transferring to another school
a) A transferring student shall fully return the borrowed textbooks to the educational institution from which the student is transferring before completing the school transfer procedures.
b) The educational institution receiving the transferring student shall arrange for and lend the student any necessary additional textbooks from the date on which the student is admitted, ensuring that the student’s learning is not interrupted.
Article 7. Management, provision, transfer, and recovery of textbooks
1. The management of textbooks at libraries shall comply with the standards for libraries of early childhood and general education institutions promulgated by the Ministry of Education and Training of Vietnam.
2. Before June 15 every year, educational institutions shall complete the receipt, warehousing, and inventory of textbooks, ensuring quantities sufficient to meet the prescribed levels based on demand for the new academic year. Educational institutions shall update data in their library management systems and label, code, and classify textbooks in accordance with regulations, so that they are ready to be lent to students.
3. Transfer of textbooks
a) Based on data from educational institutions, the President of the provincial People’s Committee shall direct the transfer of textbooks among libraries of the same level in the local area to optimize their use. Priority shall be given to transferring textbooks that remain fit for use, contain complete content, and are not torn or damaged in a manner affecting students’ learning.
b) The transfer of textbooks shall ensure economy and efficiency and correspond to actual demand. Textbooks shall not be transferred where the costs of transportation, preservation, handover, and other related costs are higher than, or the transfer is less efficient than, additional procurement.
4. Students shall borrow textbooks from their school libraries at the beginning of the academic year or semester, no later than 15 days before the opening date of the new academic year or the beginning of the semester. The handover of textbooks shall be recorded in a lending-and-return register or management software, with confirmation of the quantity and physical condition and a clear indication of whether each textbook is new or used at the time of handover.
5. Recovery and handling after the academic year
a) Within 15 working days from the end of the academic year, or when a student transfers to another school or leaves school, the student shall return all borrowed textbooks to the educational institution, except where the student needs to continue using them for revision, retaking an examination, or completing the curriculum in accordance with regulations.
b) Educational institutions shall inspect and assess the condition of recovered textbooks and classify them into textbooks fit for continued use, textbooks requiring preservation or repair, and textbooks proposed for disposal in accordance with regulations on public asset management.
6. For private educational institutions
a) Textbooks provided with state budget support shall be managed and used for their intended purposes, economically and effectively, and directly for teaching and learning activities.
b) When textbooks are no longer needed, the institution shall compile an inventory thereof and return them to the managing authority for proposed transfer to other educational institutions for use.
Article 8. Form of implementation
1. The State shall invest in procuring textbooks for the libraries of educational institutions, which shall organize the lending of textbooks to and their return by students for use during an academic year or semester in accordance with the regulations of the educational institutions.
2. Educational institutions shall organize the lending of textbooks to students for a specified period and their subsequent return. Upon expiry of the period of use, textbooks shall be recovered, inventoried, and preserved for continued use in subsequent academic years.
3. Textbooks shall be managed through registration systems or library management software. Educational institutions shall conduct annual inventories to determine the quantities of textbooks that remain fit for use and their additional textbook needs.
4. The State encourages the development of electronic textbooks and specific forms of providing digital learning materials to facilitate learners’ access to learning materials, in line with the current trend of digital transformation in education.
Article 9. Implementation roadmap
The free textbook policy for students shall be implemented according to the following roadmap:
1. From the 2029-2030 academic year, textbooks shall be provided free of charge to all students nationwide.
2. Local authorities capable of balancing their budgets or mobilizing private resources are encouraged to implement the free textbook policy earlier than prescribed in Clause 1 of this Article. Priority shall be given to allocating resources for earlier implementation in border areas, islands, ethnic minority and mountainous areas, and areas facing extremely difficult socio-economic conditions, in conformity with actual conditions and local budget capacity.
3. The time at which ethnic minority language textbooks are provided free of charge shall comply with the Government of Vietnam’s separate regulations on the teaching and learning of ethnic minority spoken and written languages at general education institutions and continuing education centers.
Article 10. Initial procurement of textbooks
1. Textbook prices used as the basis for procurement shall comply with the law on bidding and shall not exceed the cover prices and maximum prices prescribed by the Ministry of Education and Training of Vietnam at the time of formulation of the procurement plan. Based on student numbers and demand for textbooks, local authorities shall formulate initial procurement plans to ensure sufficient textbooks for teaching and learning within their respective provinces.
2. Provincial People’s Committees shall organize procurement or delegate such procurement to a specialized agency in accordance with the law on bidding and other relevant laws, ensuring publicity and transparency. The textbook sets procured shall be those approved by the Ministry of Education and Training of Vietnam and shall be appropriate to the implementation conditions of each local authority.
3. For educational institutions affiliated with ministries, central authorities, research institutes, universities, or higher education institutions:
a) For educational institutions affiliated with ministries or central authorities, textbooks shall be procured by such educational institutions in accordance with the law on bidding and other relevant laws.
b) For educational institutions affiliated with research institutes or higher education institutions, textbooks shall be procured by the respective research institutes or higher education institutions, or such procurement shall be delegated to the affiliated educational institutions, in accordance with the law on bidding and other relevant laws.
4. The provision of ethnic minority language textbooks to educational institutions shall comply with the Government of Vietnam’s separate regulations on the teaching and learning of ethnic minority spoken and written languages at general education institutions and continuing education centers.
5. Where textbooks are changed under a new general education program or pursuant to a decision of a competent authority, resulting in the need to replace textbooks currently used in libraries, the state budget shall cover 100% of the cost of the initial procurement of replacement textbooks according to the newly approved textbook list. Replaced textbooks shall continue to be preserved in school libraries for use as reference materials.
Article 11. Annual additional procurement of textbooks
Based on student numbers, the condition of textbooks, and actual demand at educational institutions, provincial People’s Committees shall organize procurement or delegate such procurement to a specialized agency in accordance with the law on bidding and other relevant laws, ensuring publicity and transparency. State budget funding shall be provided for annual additional procurement in the following cases:
1. Replacing textbooks damaged as a result of natural wear and tear during use.
2. Procuring reserve textbooks to accommodate an unexpected increase in student numbers, provided that the reserve quantity does not exceed 10% of the total number of textbooks currently held by libraries and remaining fit for use.
3. Procuring additional textbooks where professional or technical content is adjusted, amended, or supplemented.
4. Procuring additional textbooks to replace all textbooks damaged as a result of natural disasters, fires, or other force majeure events in accordance with relevant laws.
5. The additional procurement of textbooks shall ensure economy and efficiency and correspond to actual demand. Textbooks that remain usable shall be preserved and reused to improve the efficiency of state budget utilization.
Article 12. Preparation of funding estimates
1. Funding estimates for implementing the free textbook policy shall be prepared in accordance with the law on the state budget and other relevant laws.
2. For public educational institutions affiliated with provinces or cities
a) Annually, at the time of preparation of the state budget estimate and based on guidelines for preparation thereof, each educational institution shall prepare a funding estimate based on the actual number of students, demand, and textbook prices at the time of estimation and submit it to the Department of Education and Training or the People’s Committee of the commune, ward, or special zone (hereinafter collectively referred to as the “commune-level People’s Committee”) according to the decentralization of local state education management.
b) The Department of Education and Training or commune-level People’s Committee shall review and consolidate the funding estimates into the estimate of the level-I budgetary unit and submit it to the finance authority at the same level for submission to the competent authority.
c) Annually, the provincial People’s Committee shall estimate the funding requirements for implementation, consolidate them into the local state budget expenditure estimate, and submit them to the Ministry of Finance of Vietnam at the same time as the state budget estimate for the planning year.
3. For private educational institutions
a) Based on the actual number of students, demand, and textbook prices at the time of preparation of the budget estimate plan, each educational institution shall propose its funding requirements for textbook procurement and submit them to the Department of Education and Training or commune-level People’s Committee according to the decentralization of local state education management.
b) The Department of Education and Training or commune-level People’s Committee shall review and consolidate the funding estimates into the estimate of the level-I budgetary unit and submit it to the finance authority at the same level for submission to the competent authority.
c) Annually, the provincial People’s Committee shall determine the funding requirements for implementation, consolidate them into the local state budget expenditure estimate, and submit them to the Ministry of Finance of Vietnam at the same time as the state budget estimate for the planning year.
4. For public educational institutions affiliated with ministries, ministerial agencies, research institutes, universities, or higher education institutions
a) Based on the number of students and textbook prices at the time of estimation, each educational institution shall prepare a funding estimate and report it to its superior budgetary authority.
b) Ministries, central authorities, research institutes, universities, and higher education institutions shall appraise and submit the funding estimates to competent authorities for allocation in accordance with regulations.
Article 13. Allocation of funding estimates
1. Funding estimates for implementing the free textbook policy shall be allocated in conformity with the prescribed objectives, beneficiaries, regulations, standards, and norms and in accordance with the law on the state budget.
2. Based on the Prime Minister of Vietnam’s decision on the assignment of the state budget estimate, the People’s Committee of a province or city shall submit the funding for textbook procurement under the local education and training recurrent expenditure estimate to the People’s Council for decision on its allocation in accordance with regulations.
3. Ministries and central authorities shall decide the allocation of funding for textbook procurement to their affiliated public educational institutions in accordance with regulations.
Article 14. Management and settlement of funding
1. Agencies and units allocated funding for textbook procurement shall manage and use such funding and settle the accounts thereof for the proper purposes and beneficiaries in accordance with the law.
2. Agencies and units shall settle the funding used for textbook procurement and consolidate it into their annual budget settlement reports in accordance with the Law on State Budget, the law on accounting, guiding documents, and other relevant laws.
REE TEXTBOOKS FOR NATIONAL DEFENSE AND SECURITY EDUCATION SUBJECT
Article 15. Implementation principles
1. Textbooks for the National Defense and Security Education subject (hereinafter collectively referred to as “subject textbooks”) shall be used uniformly nationwide.
2. The State shall provide free subject textbooks to learners to ensure a standardized source of materials that fully and promptly serves teaching and learning under training programs promulgated by competent authorities.
3. The provision of subject textbooks shall ensure economy and efficiency and be appropriate to the teaching arrangements of training institutions and national defense and security education centers.
4. Subject textbooks procured with the state budget at public training institutions constitute public assets and shall be managed and used in accordance with the law on the management and use of public assets. For private training institutions, subject textbooks procured with state budget support shall not be recorded as assets of such institutions. Training institutions shall manage, use, and preserve them for their intended purposes and in an effective manner and dispose of them in accordance with decisions of competent authorities when they are no longer needed.
5. The State encourages training institutions and national defense and security education centers to prioritize the use of shared electronic subject textbooks. The management, operation, and implementation of electronic subject textbooks shall comply with the law on cybersecurity and the law on network information safety while ensuring learners’ right to access learning materials at any time and from any location.
6. Where a learner is eligible for multiple State support policies with overlapping support, the learner shall only be entitled to the policy providing the highest level of support or the longest support period.
Article 16. Forms of providing subject textbooks
1. The State shall provide sufficient state budget funding to procure subject textbooks for uniform provision to the libraries of training institutions.
2. Training institutions shall lend subject textbooks to learners for a specified period and require their subsequent return. Immediately upon completion of the subject or an intensive study period, learners shall return the subject textbooks so that the institutions may inventory, preserve, and reuse them for subsequent courses.
3. Subject textbooks shall be managed through registration systems or library management software. Training institutions shall conduct annual inventories to determine the quantities of subject textbooks that remain fit for use and their additional subject textbook needs.
Article 17. Implementation roadmap
From the 2027–2028 academic year, free textbooks for the National Defense and Security Education subject shall be provided uniformly nationwide to all eligible entities.
Article 18. Initial procurement of subject textbooks
1. Funding estimates for subject textbooks shall be prepared, and subject textbooks shall be procured, in accordance with the law on the management and use of the state budget, the law on bidding, and other relevant laws.
2. Training institutions shall formulate plans for and organize the initial procurement of subject textbooks to meet learners’ study needs based on their annual training scale.
3. Forms and implementation principles
a) Subject textbooks shall be procured by the units prescribed in Clause 2 of this Article in accordance with the law on bidding, the law on prices, and other relevant laws, ensuring publicity, transparency, economy, and efficiency.
b) Only subject textbooks approved by the Ministry of Education and Training of Vietnam for uniform nationwide use may be procured.
c) After procurement, subject textbooks shall be managed in accordance with the public asset management regulations and shall be labeled, coded, and recorded in the units’ library management software or asset registers.
Article 19. Annual additional procurement of subject textbooks
1. Based on the number of learners, training scale, and condition of subject textbooks, training institutions shall review and determine their needs for additional procurement of subject textbooks to support teaching and learning activities.
2. Annual additional procurement shall be conducted in the cases prescribed in Article 11 of this Decree, as applicable to the subject textbooks.
3. The additional procurement of subject textbooks shall ensure economy and efficiency and correspond to the actual needs of each unit. The management, preservation, and reuse of subject textbooks shall also be strengthened to prevent loss and waste.
Article 20. Preparation, allocation, and settlement of funding
1. Preparation of funding estimates
Annually, in accordance with the law on the state budget and other relevant laws, and based on training plans, enrollment quotas, and subject textbook prices at the time of estimation, public and private training institutions shall determine their funding requirements for the procurement of subject textbooks prescribed in Article 18 of this Decree and submit them to their managing authorities for consolidation and funding allocation.
2. Methods of support and assignment of funding estimates
a) For public training institutions, funding shall be assigned in their annual budget estimates in accordance with the Law on State Budget.
b) For private training institutions, funding support shall be provided in accordance with the law on the state budget through appropriation or commissioning based on the actual number of beneficiaries.
3. Payment and settlement
a) Funding shall be paid based on the actual number of learners, supply contracts, and lawful invoices and supporting documents prescribed by law.
b) Funding for the procurement of subject textbooks shall be settled together with the units’ annual budget settlement reports in accordance with current regulations.
c) Private training institutions shall report the settlement of funding provided by the state budget to their direct education authorities in accordance with current regulations.
4. Management of surplus funding and additional funding
a) Where the funding assigned exceeds actual demand due to a decrease in the number of learners, the unit shall return the surplus to the state budget or transfer it pursuant to a decision of the competent authority.
b) Where an urgent need arises due to an unexpected increase in training scale or demand for subject textbooks, the unit shall prepare an additional funding estimate and submit it to its managing authority for consideration and decision.
c) Private training institutions shall maintain separate accounting records for subject textbooks acquired with state budget funding and shall be subject to inspection and examination regarding the use of such funding.
EXEMPTION FROM TUITION FEES FOR NATIONAL DEFENSE AND SECURITY EDUCATION SUBJECT
Article 21. Eligible learners and tuition fee exemption policy
1. Learners studying at training institutions shall be exempt from tuition fees for their first enrollment in the National Defense and Security Education subject under the compulsory training program prescribed by competent authorities.
2. In the case of retaking the subject
a) The tuition fee exemption policy shall not apply to learners retaking the National Defense and Security Education subject because they failed the examination, were absent beyond the permitted period, or for other subjective reasons specified in the training regulations.
b) Where a learner is required to suspend and retake the National Defense and Security Education subject due to illness, an accident, or a force majeure event, rather than disciplinary action or unauthorized withdrawal, and this is certified by the training institution, the learner may be considered for continued entitlement to the tuition fee exemption policy for the subsequent enrollment in accordance with the regulations of the training institution.
3. The State shall provide state budget funding for training institutions to implement the tuition fee exemption policy for the National Defense and Security Education subject in accordance with this Decree.
Article 22. Implementation roadmap
1. In the 2026–2027 academic year, technical-economic norms for the provision of the National Defense and Security Education subject shall be promulgated as the basis for determining the level of state budget funding for implementing the tuition fee exemption policy for the National Defense and Security Education subject prescribed in this Decree.
2. From the 2027–2028 academic year, funding shall be provided to training institutions to grant tuition fee exemptions to all learners prescribed in Clause 1 Article 21 of this Decree.
Article 23. Preparation of funding estimates and disbursement of funding
1. Preparation of funding estimates
a) Annually, in accordance with the law on the state budget and other relevant laws, and based on the actual number of learners participating in the National Defense and Security Education subject, the technical-economic norms, and the tuition fee exemption roadmap prescribed in this Decree, training institutions shall prepare estimates of funding for tuition fee exemptions.
b) For training institutions under local authorities, each training institution shall prepare and submit its estimate of funding for tuition fee exemptions to the Department of Education and Training for consolidation. The Department of Education and Training shall submit the consolidated estimate to the Department of Finance for appraisal and submission to the provincial People’s Committee, which shall submit it to the People’s Council at the same level for decision in accordance with the law on the state budget.
c) For training institutions under ministries or central authorities, each training institution shall prepare and submit its estimate to its direct managing authority for consolidation and submission to the Ministry of Finance of Vietnam for appraisal and allocation in accordance with regulations.
2. Disbursement of funding
a) For training institutions under local authorities, the provincial People’s Committee shall assign the funding estimate to the Department of Education and Training for allocation to training institutions in accordance with regulations.
b) For training institutions under ministries or central authorities, the direct managing authority shall assign funding estimates to its affiliated training institutions in accordance with regulations.
3. For private training institutions, funding support for tuition fee exemptions shall be provided in accordance with the law on the state budget and the prescribed support mechanism for private training institutions. Such funding shall be allocated through the Department of Education and Training for local authorities or through the direct managing authority for institutions under ministries or central authorities.
Article 24. Management and use of funding at training institutions
1. Training institutions shall manage and use the funding provided to organize the teaching of the National Defense and Security Education subject in the following forms:
a) Independently organizing teaching at the institution in accordance with regulations.
b) Paying training fees to national defense and security education centers or other training institutions in cases of training cooperation or transfer of learners for intensive study in accordance with the law.
c) For learners retaking the National Defense and Security Education subject who are not eligible for continued entitlement to the tuition fee exemption policy under Clause 2 Article 21 of this Decree, training institutions shall collect tuition fees in accordance with regulations to pay the units directly providing the teaching.
2. Payments between a training institution and a cooperating training provider shall be made based on a training contract, the list of learners who actually participate in the training, and regulations on prices of national defense and security education services.
Article 25. Settlement of funding
1. At the end of the academic year, training institutions shall settle funding for tuition fee exemptions based on the actual number of learners who have completed the subject and have been granted certificates or confirmation of their learning results.
2. Surplus funding resulting from learners leaving school, being suspended from study, or for other reasons shall be returned to the state budget or deducted from the subsequent year’s funding estimate in accordance with the law on the state budget.
Article 26. Responsibilities of training institutions
1. Grant tuition fee exemptions to learners from the time prescribed in Clause 2 Article 22 of this Decree, and refrain from collecting any additional amount related to tuition fees for the National Defense and Security Education subject.
2. Separately account for and manage funding for exemption from tuition fees for the National Defense and Security Education subject for inspection and settlement purposes.
3. Assume legal liability for the accuracy of learner numbers, the legality of funding settlement dossiers, and the use of funding for its intended purposes.
ASSET MANAGEMENT AND PROHIBITED ACTS
Article 27. Management, use, and handling of damaged or lost assets
1. Educational institutions and training institutions shall promulgate lending-and-return rules and take charge and cooperate with students, their families, and guardians in preserving textbooks.
2. Where students or learners lose or damage textbooks or subject textbooks for subjective reasons, compensation shall be made in one of the following forms:
a) Where students or learners lose or damage textbooks or subject textbooks for subjective reasons, they, or the parents or guardians of the students, shall compensate the educational institutions or training institutions. Priority shall be given to in-kind compensation in the form of textbooks or subject textbooks of the same type that conform to the relevant list and technical regulations.
b) In the case of cash compensation, the amount payable shall be determined based on the actual price paid in the most recent procurement and the materials’ remaining useful value, specifically as follows:
An amount equal to 80% of the actual procurement price shall be collected for textbooks or subject textbooks that have been used for less than 1 year or have been newly put into use for the first time;
An amount equal to 50% of the actual procurement price shall be collected for textbooks or subject textbooks that have been used for between 1 year and less than 3 years;
An amount equal to 20% of the actual procurement price shall be collected for textbooks or subject textbooks that have been used for between 3 and 5 years;
No compensation shall be collected for textbooks or subject textbooks that have been used for more than 5 years.
c) Educational institutions and training institutions shall monitor the assets, prepare records determining their condition, and publicly post compensation rates at their premises. Compensation proceeds shall be managed and used for the proper purposes of procuring additional textbooks and subject textbooks or repairing them in accordance with this Decree.
3. Where students or learners lose or damage textbooks or subject textbooks due to objective causes, such as natural disasters, fires, or other force majeure events, they shall not be required to pay compensation.
1. Collecting unlawful charges related to the use of textbooks or subject textbooks, including deposits, preservation fees, or other unlawful library service charges.
2. Providing textbooks or subject textbooks that are not included in the approved lists, fail to conform to technical regulations, or constitute pirated or counterfeit copies.
3. Falsifying records of student or learner numbers or lists of damaged or lost books for the purpose of misappropriating state budget funds, or unlawfully disposing of public assets.
4. Failing to exercise due responsibility in managing, storing, or using assigned assets, thereby causing their loss, waste, or damage.
Article 29. Responsibilities of Ministry of Education and Training of Vietnam
1. Take charge, organize, and guide the nationwide implementation of this Decree.
2. Promulgate within its jurisdiction, or submit to competent authorities for promulgation, regulations on the use and selection of textbooks for the National Defense and Security Education subject in the national education system.
3. Promulgate technical-economic norms for the provision of the National Defense and Security Education subject as the basis for determining the level of state budget funding for the implementation of the tuition fee exemption policy prescribed in this Decree. The technical-economic norms promulgated by the Ministry of Education and Training of Vietnam shall apply uniformly nationwide. Training institutions shall not formulate or promulgate separate technical-economic norms for this subject.
4. Consolidate annual funding estimates for implementing the policies on exemption from tuition fees and provision of free textbooks for the National Defense and Security Education subject at higher education institutions and vocational education institutions under the management of the Ministry of Education and Training of Vietnam, including public and private educational institutions, and cooperate with relevant authorities in submitting them to competent authorities for consideration and funding allocation in accordance with the law on the state budget.
5. Take charge and cooperate with relevant ministries and central authorities in conducting periodic and ad hoc inspections of the implementation of the policies prescribed in this Decree.
Article 30. Responsibilities of Ministry of Finance of Vietnam
1. Consolidate and submit funding requirements for the implementation of the policies prescribed in this Decree to competent authorities for allocation in accordance with the law on state budget decentralization, the law on public investment, and other relevant laws.
2. Cooperate with the Ministry of Education and Training of Vietnam and relevant ministries and central authorities in conducting periodic and ad hoc inspections of the management, use, payment, and settlement of funding for implementing the policies prescribed in this Decree.
Article 31. Responsibilities of Ministry of National Defense of Vietnam and Ministry of Public Security of Vietnam
1. Cooperate with the Ministry of Education and Training of Vietnam in reviewing and providing guidance on requirements applicable to electronic textbooks for the National Defense and Security Education subject before they are put into use, ensuring conformity with the law on cybersecurity.
2. Consolidate funding estimates of their affiliated units for the procurement of textbooks and subject textbooks and for tuition fee exemptions, and submit them to competent authorities for approval of the budget for the implementation of the policies prescribed in this Decree.
3. Cooperate with the Ministry of Education and Training of Vietnam and relevant ministries and central authorities in conducting periodic and ad hoc inspections of the implementation of the policies prescribed in this Decree.
Article 32. Responsibilities of ministries, ministerial agencies, and governmental agencies
1. Direct educational institutions under their management to strictly comply with the procedures for the provision, management, recovery, and circulation of assets prescribed in this Decree.
2. Consolidate funding estimates of their affiliated units for the procurement of textbooks and subject textbooks and for tuition fee exemptions, and submit them to competent authorities for approval of the budget for the implementation of the policies prescribed in this Decree.
3. Cooperate with the Ministry of Education and Training of Vietnam and relevant ministries and central authorities in conducting periodic and ad hoc inspections of the implementation of the policies prescribed in this Decree.
Article 33. Responsibilities of People’s Committees of provinces and cities
1. Assume full responsibility for organizing local implementation of the policies; ensure local budget funding in accordance with the Law on State Budget; and integrate other lawful resources for implementation.
2. Decide and direct specialized agencies to organize the transfer of textbooks among educational institutions of the same level in their local areas through interlibrary mechanisms to optimize the efficiency of public asset utilization.
3. Approve annual textbook demand forecast plans before October 30 as the basis for preparing funding estimates and ensure that textbooks are delivered to the libraries of educational institutions no later than June 15 every year.
4. Direct the conduct of inspections and examinations and strictly handle the unlawful collection of charges or loss of textbooks or subject textbooks within the local areas under their management.
5. Decide on procurement methods and decentralize the authority to procure textbooks and subject textbooks in their local areas. Based on actual local conditions, provincial People’s Committees shall decide whether to organize centralized procurement or delegate textbook procurement to Departments of Education and Training, commune- or ward-level People’s Committees, or educational institutions, ensuring publicity, transparency, and compliance with the law on bidding.
Article 34. Responsibilities of commune-level People’s Committees
1. Organize the implementation of the free textbook policy at educational institutions under their management in accordance with this Decree; and cooperate with relevant agencies and units in reviewing demand, managing and using textbooks, and transferring textbooks within their local areas as directed by provincial People’s Committees.
2. Direct educational institutions under their management to compile statistics on student numbers and textbook demand; prepare funding estimates; and properly manage, lend, recover, preserve, and transfer textbooks through interlibrary mechanisms to optimize the efficiency of public asset utilization.
3. Consolidate funding estimates for policy implementation at educational institutions under their management and submit them to finance authorities and superior education authorities in accordance with the current state budget decentralization.
4. Cooperate in inspecting and supervising the implementation of the free textbook policy at educational institutions in their local areas; and promptly detect and handle violations or recommend their handling in accordance with the law.
5. Submit periodic and ad hoc reports on the implementation of the policies in their local areas at the request of competent state authorities.
Article 35. Transitional provisions
1. Learners belonging to priority groups who, before the implementation of the free textbook policy prescribed in this Decree, are receiving support for textbooks or being provided with textbooks free of charge under current laws shall continue to receive such support until the free textbook policy prescribed in Article 9 of this Decree takes effect.
2. Local authorities implementing policies funded by their local budgets to support textbooks or subject textbooks or exempt learners from tuition fees for the National Defense and Security Education subject may continue implementing such policies, provided that their support levels are not lower than those prescribed in this Decree.
3. Textbooks and subject textbooks procured before the effective date of this Decree shall continue to be managed, used, recovered, circulated, and disposed of in accordance with this Decree and relevant laws.
4. Educational institutions, training institutions, and national defense and security education centers that have collected tuition fees for the National Defense and Security Education subject or charges related to borrowing textbooks or subject textbooks eligible for exemption after the policies on exemption from tuition fees and provision of free textbooks for the National Defense and Security Education subject commence in the 2027–2028 academic year and the free textbook policy commences in the 2029–2030 academic year shall refund such amounts to learners in the subsequent semester in accordance with regulations.
This Decree comes into force as of its date of signing.
Article 37. Implementation responsibilities
Ministers, Directors of ministerial agencies, Presidents of People’s Committees at all levels, educational institutions, training institutions, national defense and security education centers, and relevant agencies, organizations, and individuals shall implement this Decree.
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ON BEHALF OF THE GOVERNMENT Le Tien Chau |
