1. When do I have to pay car registration fee in 2024?

According to Article 4 of Decree 10/2022/ND-CP, registration fee is the amount of money that individuals and organizations must pay to the state budget when registering ownership and right to use assets at competent state agencies (except in cases of exemption from registration fee).

In addition, according to Clause 7, Article 3 of Decree 10/2022/ND-CP, cars are subject to registration fees.

Thus, when individuals and organizations register car ownership at a competent state agency, they must pay registration fees.

2. How to calculate car registration fee 2024

The formula for calculating car registration fees in 2024 is as follows:

In there:

* Car registration fee calculation price:

The price for calculating car registration fees is the price in the Decision on the Price List for calculating registration fees issued by the Ministry of Finance according to the provisions of Clause 3, Article 7 of Decree 10/2022/ND-CP.

The price list for calculating car registration fees in 2024 is stipulated in Decision 2353/QD-BTC in 2023:

* Registration fee collection rate (%):

Registration fee for cars, trailers or semi-trailers pulled by cars, and vehicles similar to cars: The fee is 2%.

Private:

- Passenger cars with 9 seats or less (including pick-up cars): pay the first registration fee at a rate of 10%. In case it is necessary to apply a higher fee to suit the actual conditions in each locality, the People's Council of the province or centrally-run city shall decide to increase it but not more than 50% of the general fee prescribed in this point.

- Pick-up trucks with a permitted load capacity of less than 950 kg and 5 seats or less, and VAN trucks with a permitted load capacity of less than 950 kg pay the first registration fee at a rate equal to 60% of the first registration fee for passenger cars with 9 seats or less.

- Battery powered electric cars:

+ Within 3 years from the effective date of Decree 10/2022/ND-CP: pay the first registration fee at a rate of 0%.

+ Within the next 2 years: pay the first registration fee at a rate equal to 50% of the fee for gasoline and diesel cars with the same number of seats.

+ Types of cars specified in points a, b, c of this clause: pay registration fee for the second time onwards at a rate of 2% and applied uniformly nationwide.

Based on the type of vehicle stated in the Certificate of Technical Safety and Environmental Protection issued by the Vietnamese Registry, the tax authority determines the registration fee for automobiles, trailers or semi-trailers pulled by automobiles, and vehicles similar to automobiles.

Legal basis: Article 6, Clause 3, Article 7, Clause 5, Article 8 of Decree 10/2022/ND-CP; Clause 2, Article 3 of Circular 13/2022/TT-BTC

3. Declare and pay registration fee

- Organizations and individuals declare and pay registration fees in accordance with the provisions of the law on tax administration when registering ownership and right to use assets with competent state agencies.

- Electronic data on payment of registration fees through the State Treasury, commercial banks or payment intermediary service providers are digitally signed by the General Department of Taxation and provided to the National Public Service Portal, with the same value as paper documents for traffic police agencies, environmental resources agencies and other competent state agencies connected to the National Public Service Portal to access and exploit data to serve the settlement of administrative procedures related to the registration of ownership and use rights of assets.

(Article 11 of Decree 10/2022/ND-CP)