Circular 28/2026/TT-BTC: Fees and Charges for Entry, Exit, Transit, and Residence in Vietnam
RegHub explainer by New MarketerLast updated:
Based on:28/2026/TT-BTC - Government Official Gazette
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
Circular 28/2026/TT-BTC, issued by the Ministry of Finance and effective April 1, 2026, refreshes the entire fee and charge schedule for entry, exit, transit, and residence procedures in Vietnam, replacing the 2021 circular that previously governed these rates. It covers both charges paid by Vietnamese citizens (passports, border passes, exit permits) and fees paid by foreign nationals (visas, temporary residence cards, permanent residence cards). For foreign-invested businesses and companies employing expatriate staff, this circular matters because it directly sets the cost of visas (USD 25 to USD 165 depending on type and validity), temporary residence cards (USD 145 to USD 165), and permanent residence cards (USD 100) - recurring line items in HR and compliance budgets. It also spells out refund rules when an application does not qualify for the requested document. Accounting and HR teams should update visa and residence-card cost estimates for foreign staff and investors using these new rates starting April 1, 2026.
Scope and Applicability
Circular 28/2026/TT-BTC, issued by the Ministry of Finance on March 27, 2026, sets the fee and charge levels, and the collection and remittance regime, for entry, exit, transit, and residence procedures in Vietnam. It covers two groups of fees:
- Charges (le phi) for issuing passports, border passes, exit permits, and the «AB» stamp - applicable to Vietnamese citizens, organizations, and agencies.
- Fees (phi) for visas and other documents valid for foreigners' exit, entry, and residence - applicable to foreign nationals processing paperwork with Vietnam's immigration authorities.
Key Rates (Vietnamese-citizen charges, in VND)
- New passport: VND 200,000 per issuance; reissue for damage or loss: VND 400,000.
- Renewal of diplomatic/official passports: VND 100,000.
- Vietnam-Laos or Vietnam-Cambodia border pass: VND 50,000; Vietnam-China border-zone pass for residents of border communes: VND 5,000.
- Exit permit: VND 200,000; APEC Business Travel Card (ABTC) - new: VND 840,000, reissue: VND 700,000.
- «AB» stamp (visa exemption for ordinary-passport holders on official business trips): VND 50,000.
Key Rates (Foreigner fees, in USD)
- Single-entry visa: USD 25; multiple-entry visas depending on validity: USD 50 to USD 165.
- Temporary Residence Card (TRC): USD 145 (up to 2 years) to USD 165 (5-10 years).
- Permanent residence card: USD 100; extension of temporary stay: USD 10 per time.
- Transfer of remaining visa/TRC validity to a new passport: USD 5.
USD-denominated fees may be collected in USD or converted to VND using the exchange rate set under Decree 362/2025/ND-CP.
Fee and Charge Exemptions
The Circular lists exemption categories, including guests invited by the Party, State, Government, or National Assembly; diplomatic and consular officials and their family members (on a reciprocal basis); cases under international treaties; foreigners performing humanitarian relief work in Vietnam; and certain other special cases decided by the head of the fee-collecting agency.
Declaration, Payment, and Refunds
Fee-collecting agencies must remit 100% of collected amounts to the state budget. If a fee payer does not qualify for the requested document, the agency must refund the charge; however, no refund is given if the applicant declines to receive the processing result.
Effective Date
The Circular takes effect April 1, 2026, replacing Circular No. 25/2021/TT-BTC (April 7, 2021) and repealing Circular No. 62/2023/TT-BTC (October 3, 2023), which had amended it.