The Government has extended a package of tax measures covering petrol, oil, petroleum production inputs and aviation fuel through 31 December 2026. Resolution No. 43/2026/NQ-CP, issued on 30 September, prolongs the application of preferential import-tax measures as well as existing environmental-protection tax and value-added tax provisions. The resolution took effect on 1 October and is intended to support socio-economic development, energy security and domestic fuel-market stability during the final quarter of the year.
The resolution extends the application period of Government Resolution No. 25/2026/NQ-CP and Decree No. 72/2026/NĐ-CP concerning preferential import tax on petrol, oil and production inputs. It also extends the environmental-protection tax and VAT measures set out under National Assembly Resolution No. 19/2026/QH16. Special consumption tax on petrol continues to follow the 2025 Law on Special Consumption Tax and its implementing documents. The Ministry of Industry and Trade has instructed fuel traders to incorporate the extended measures when calculating and setting retail prices.
The extension provides greater short-term predictability for companies exposed to fuel and transport costs, including manufacturers, logistics providers and aviation-related businesses. Fuel prices remain influenced by world-market movements and the VND/US dollar exchange rate, so the measure does not remove price volatility. It does, however, maintain the existing tax framework through the end of the year rather than allowing the temporary measures to lapse at the end of September. The resolution also allows the Government to shorten or extend the effective period if economic conditions, energy-security requirements or domestic market stability warrant a further adjustment.