Decision 15/2026/QD-TTg: Management and Use of On-Lending Fees and Guarantee Fee Allocations at the Ministry of Finance for 2026-2030
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Based on:Quyết định số 15/2026/QĐ-TTg ngày 06/4/2026 - Government Official Gazette
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Prime Minister Decision 15/2026/QD-TTg dated 6 April 2026 regulates the management and use of on-lending fees from ODA borrowings and the allocated portion of government guarantee fees collected by the Ministry of Finance for 2026-2030. The purpose is to apply these fees to support public debt management and international economic activities. On-lending fees and guarantee fees are allocated at specified ratios (40% into a particular fund), aimed at managing ODA borrowings at appropriate cost and risk levels while maintaining safe public debt indicators. This is an internal regulation governing the Ministry of Finance's financial operations in public debt management. The document does not directly affect the tax or financial obligations of SMEs.
Decision 15/2026/QD-TTg on Management of On-Lending and Guarantee Fees at Ministry of Finance
Scope
Regulates the management and use of:
- On-lending fees: fees collected from sub-lending of government ODA and concessional foreign borrowings
- Guarantee fee allocation: the Ministry of Finance's retained portion of government guarantee fees Applicable for fiscal years 2026-2030.
Applicable Units
- Units directly carrying out public debt management and international economic activities at the Ministry of Finance
- Units directly involved in or contributing to public debt management activities
Use of Fees
- Mobilize borrowings at appropriate cost and risk levels
- Support state budget balance and development investment
- Allocate borrowings effectively and for designated purposes
- Maintain public debt indicators at safe levels
Fee Allocation
40% allocated to a specific fund (full allocation ratios detailed in source document).
Legal Basis
- Public Debt Management Law No. 20/2017/QH14 (amended by Law No. 141/2025/QH15)
- Decree 97/2018/ND-CP on on-lending of ODA and concessional borrowings
- Decree 91/2018/ND-CP on government guarantee issuance and management