Proposal to increase environmental protection tax on aviation fuel

(Chinhphu.vn) - The Ministry of Finance is drafting a Resolution of the National Assembly Standing Committee on environmental protection tax rates for gasoline, oil, and grease.

The Ministry of Finance proposed to increase the environmental protection tax on jet fuel from 1,000 to 2,000 VND/liter.

Accordingly, the Ministry of Finance proposed that from January 1, 2026 to December 31, 2026, the environmental protection tax on jet fuel will increase from VND 1,000 to VND 2,000 per liter.

Specifically, the environmental protection tax rate on gasoline, oil, and grease from January 1, 2026 to December 31, 2026 is proposed as follows:

TT number	Goods	Unit of measure	Tax rate (VND/unit of goods)
1	Gasoline, excluding ethanol	liter	2,000
2	Aviation fuel	liter	2,000
3	Diesel	liter	1,000
4	Oil	liter	600
5	Fuel oil	liter	1,000
6	Lubricant	liter	1,000
7	Grease	kg	1,000

The draft clearly states that the environmental protection tax rate on gasoline, oil, and grease from January 1, 2027 onwards will be implemented according to the provisions of Section I, Clause 1, Article 1 of Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the National Assembly Standing Committee on the Environmental Protection Tax Schedule.

* According to the provisions of Section I, Clause 1, Article 1 of Resolution No. 579/2018/UBTVQH14, the environmental protection tax rate on gasoline, oil, and grease is prescribed as follows:

TT	Goods	Unit of measure	Tax rate (VND/unit of goods)
I	Gasoline, oil, grease
1	Gasoline, excluding ethanol	liter	4,000
2	Aviation fuel	liter	3,000
3	Diesel	liter	2,000
4	Oil	liter	1,000
5	Fuel oil	liter	2,000
6	Lubricant	liter	2,000
7	Grease	kg	2,000

The Ministry of Finance is soliciting comments on this draft on the Ministry's Electronic Information Portal.

Wisdom

Source: https://baochinhphu.vn/de-xuat-tang-thue-bao-ve-moi-truong-doi-voi-nhien-lieu-bay-102250711153007585.htm