Adjusting environmental protection tax rates on jet fuel in 2026

Deputy Minister of Finance Nguyen Duc Chi presented the draft resolution.

The draft Resolution of the National Assembly Standing Committee (NASC) to adjust the environmental protection tax (EPT) on gasoline, oil, and grease in 2026 was just approved by the NASC at its meeting this morning, October 17.

The recently passed Resolution consists of 2 articles, of which Article 1 stipulates environmental protection tax rates and Article 2 stipulates implementation provisions (effective time).

The proposed tax rates are kept equivalent to the rates applied in 2025 under Resolution No. 60/2024/UBTVQH15 (except for jet fuel).

Specifically, the proposed tax rate for 2026 for gasoline (except ethanol) is VND 2,000/liter; diesel, fuel oil, and lubricants are VND 1,000/liter; grease is VND 1,000/kg; kerosene is VND 600/liter; jet fuel is VND 1,500/liter (a 50% reduction compared to the ceiling rate, but an increase of VND 500/liter compared to the 2025 tax rate according to Resolution 60/2024/UBTVQH15).

dự sáng 18 -2.jpg — Delegates attending the meeting

According to the Government's proposal, the reason for the separate adjustment for aviation fuel (increasing by VND500 compared to 2025 but decreasing by 50% compared to the ceiling) is to continue supporting aviation businesses that are on the path to recovery after the Covid-19 crisis and economic recession, while ensuring fairness between other transport sectors (railway, road).

By maintaining the tax reduction (as proposed in the draft), total state budget revenue (including the VAT reduction) will decrease by about VND 44,699 billion compared to applying the ceiling tax rate. Environmental protection tax revenue is expected to decrease by about VND 41,388 billion.

MR. PHUONG

Source: https://www.sggp.org.vn/dieu-chinh-muc-thue-bao-ve-moi-truong-doi-voi-nhien-lieu-bay-trong-nam-2026-post818506.html