Ministry of Finance has issued Circular guiding the regulations on collection, payment, management and use of road use toll for payback of road construction investment capital

Ministry of Finance has issued Circular No. 159/2013/TT-BTC guiding the regulations on collection, payment, management and use of road use toll for payback of road construction investment capital. This Circular takes effect from 01/01/2014.


This Circular regulates the rate of collection, regulations on collection, remittance, management and use of road use toll for payback of road construction investment capital for business. For other investment projects implemented by separate guidance from the Ministry of Finance (for national highway) or provincial People’s Council (for local road);

Subjects of toll include: Road motor vehicle and special use motocycles participating in road traffic;

Cases of toll exemption: Ambulances, including other vehicles transporting accident victims to the emergency place; Fire trucks; Agricultural and forestry vehicles include: Plowing machine, harrowing machine, weeding machine and threshing machine; Dike protection vehicles, emergency duty vehicles of flood and storm protection; Vehicles used exclusively for national defense and security, including: tanks, armored vehicles, artillery tractor and truck carrying armed forces operating; Funeral convoy; Convoy escorted and led the way by other vehicles; Cars of the police and national defense forces in the use of ticket of "national toll" as regulated.

Besides, free toll for two-wheel motor vehicles and three-wheel motor vehicles, motorized two wheelers and motorized three wheelers; Vehicles transporting medicines, machinery, equipment, supplies and goods to disaster areas or in areas with diseases under the regulations of law on the state of emergency upon major disaster and dangerous disease.

This Circular regulates the fees as follows: Vehicles less than 12 seats, trucks with load of less than 2 tons, public passenger buses are subjected to the fees from VND 15,000 – VND 52,000. Vehicles from 12 seats to 30 seats; trucks with load from 02 tons to less than 04 tons are subjected to the fees from VND 20,000 - VND 70,000./ticket/time.

Vehicles from 31 seats or more, trucks with load from 04 to less than 10 tons are subjected to the fees from VND 25,000 – VND 87,000. Trucks with load from 10 to less than 18 tons and 20 feet container trucks are subjected to the fees from VND 40,000 – VND 140,000/ticket/time.

Trucks with load from 18 tons or more; 40 feet container trucks are subjected to the fees from VND 80,000 - VND 200,000/ticket/time.

In 2014, applying the maximum rate of collection of not greater than 2.5 times of the minimum rate (for the collection of group 5 vehicles, the rate of collection is not greater than 02 times of the minimum rate);

In 2015, applying the maximum rate of collection of not greater than 3 times of the minimum rate (for the collection of group 5 vehicles, the rate of collection is not more than VND 180,000/ticket/time);

From 2016 onwards, the rate of collection shall comply with the rate mentioned above.