Parliament to discuss tax relief on gasoline, diesel, and aviation fuel on April 10, 2026

The National Assembly is set to discuss the draft resolution on establishing certain provisions to reduce taxes on gasoline, diesel and aviation fuel. The debate took place during the first session on the morning of April 10, 2026, as part of the Assembly’s plenary agenda.

Plenary agenda and related draft resolution

Alongside other items, the National Assembly continued discussion of the five-year socio-economic development plan for 2026–2030, the mid-term public investment plan for 2026–2030, and the five-year national financial plan for 2026–2030, including the plan for borrowing and repaying public debt for 2026–2030. The agenda also included approval of the settlement of the state budget for 2024 and measures on thrift and anti-waste in 2025.

In the afternoon, the Assembly discussed in the hall a draft National Assembly resolution on several provisions on environmental protection tax, value-added tax (VAT), and excise tax on gasoline, diesel and aviation fuel. The Ministers of Home Affairs and of Ethnic Affairs and Religion provided explanations and clarifications on issues raised by deputies before the environmental tax and fuel tax draft was discussed.

Finance Minister’s rationale

Finance Minister Ngo Van Tuan said the Government needs a tax policy with a longer horizon to achieve macroeconomic stability, manage inflation, and support the livelihoods of people and businesses. He noted that, in line with Politburo Conclusion No. 14, the National Assembly’s powers are defined in the Constitution and tax laws, and the Government proposed that the National Assembly advance consideration and pass the resolution at the first session of the 16th National Assembly.

Key provisions in the draft resolution

The draft resolution includes the following tax measures:

• Environmental protection tax: gasoline (excluding ethanol), diesel, aviation fuel, kerosene and mazut set at 0 đồng per liter.
• Excise tax: for gasoline types set at 0%.
• Value-added tax (VAT): gasoline, diesel, aviation fuel, kerosene and mazut are not subject to declaration or payment of VAT, but input VAT can be deducted.

Effective period and adjustment mechanism

The draft resolution sets the effective period from April 16, 2026 to June 30, 2026. It also provides that, to proactively manage the domestic fuel market in line with world price movements, the Prime Minister will issue decisions to adjust the effective period, including shortening or extending it.

Next steps

Following the earlier discussion on April 9—when the National Assembly heard the proposal and the appraisal report—the Finance Minister delivered explanations on issues raised by deputies. The Assembly then proceeded to discuss the draft resolution in the hall on April 10.