Taxation

Environmental Protection Tax

Environmental Protection Tax

ADVISORY
Vietnamese
Thuế bảo vệ môi trường
English
Environmental protection tax
Abbreviation
BVMT
Synonyms
BVMT, thuế môi trường

Definition

Specific tax (VND per unit) on fuels, coal, plastic bags, certain chemicals…

Explanation

2026 rates per Resolution 109/2025/UBTVQH15; from 01/01/2027 the consolidated rates apply.

Example

Petrol (excl. ethanol): VND 2,000/litre in 2026.

Related terms

Related legal references