According to Article 1 of Resolution 60/2024/UBTVQH 15, the environmental protection tax rates for gasoline and oil applied in 2025 are as follows:
|
No. |
Commodity |
Unit |
Tax rate (VND/unit of goods) |
|
1 |
Gasoline (from ethanol) |
liter |
2.000 |
|
2 |
Jet fuel |
liter |
1.000 |
|
3 |
Diesel oil |
liter |
1.000 |
|
4 |
Kerosene |
liter |
600 |
|
5 |
Oil Mazut |
liter |
1.000 |
|
6 |
Lubricant |
liter |
1.000 |
|
7 |
Lubricant |
kg |
1.000 |
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Recently, the Standing Committee of the National Assembly passed a Resolution on environmental protection tax rates for gasoline, oil, and grease in 2026.
Image 1: Environmental protection tax rates for gasoline, oil, and grease applied in 2026_Hotline: 097 211 8764
Regarding the content of the draft Resolution, the Government submitted to the Standing Committee of the National Assembly to issue a Resolution on environmental protection tax rates (EPT) for gasoline, oil, and grease to apply in 2026 as the tax rates prescribed in Resolution 60/2024/UBTVQH 15 of the Standing Committee of the National Assembly (except for aviation fuel), specifically as follows:
- Gasoline, except ethanol: VND 2,000/liter;
- Diesel oil, fuel oil, lubricants: 1,000 VND/liter;
- Grease: 1,000 VND/kg;
- Kerosene: 600 VND/liter;
- Aviation fuel: 1,500 VND/liter (an increase of 500 VND/liter compared to the tax rate prescribed in Resolution 60/2024/UBTVQH 15).
Thus, the environmental protection tax rate for gasoline in 2026 will remain unchanged at 2,000 VND/liter.
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