From 1 January 2026, the calculation of environmental protection fees for industrial wastewater has changed comprehensively: Decree 346/2025/ND-CP replaces Decree 53/2020/ND-CP, abolishing the 20 m³/day threshold and moving to quarterly calculation based on whether the facility monitors its wastewater — with sharply increased rates for pollution parameters.
This article systematizes the new calculation so businesses can declare and pay correctly from 2026.
1. Legal framework: which instrument is in force?
- Decree 346/2025/ND-CP (issued 29 December 2025, effective 1 January 2026): environmental protection fees for wastewater — fully replacing Decree 53/2020/ND-CP;
- The 2015 Law on Fees and Charges (97/2015/QH13, still in force): general fee basis.
Note: cases arising before 1 January 2026 continue under Decree 53/2020/ND-CP (transitional provision).
2. New calculation under Decree 346/2025 (Article 7)
The core change: facilities are no longer split by flow threshold (below or above 20 m³/day); instead they are divided by whether they monitor wastewater, calculated quarterly:
Case 1 — Facilities not subject to monitoring and not voluntarily monitoring:
Fq = Lq × 1,700
Where: Fq is the quarterly fee payable (VND); Lq is total quarterly wastewater (m³) per the outlet flow meter; 1,700 is the rate per m³ of wastewater (VND/m³).
Case 2 — Facilities that monitor (mandatory under environmental law or voluntary at once per year for the whole year):
Fq = Lq × C with C = Σ(Hi × 0.001 × Pi)
Where: Hi is the concentration of pollutant parameter i (mg/l); Pi is the rate for parameter i per the following table (VND/kg):
- Chemical oxygen demand (COD): 3,000;
- Total suspended solids (TSS): 3,500;
- Mercury (Hg): 55,000,000;
- Lead (Pb): 600,000;
- Arsenic (As): 1,100,000;
- Cadmium (Cd): 2,800,000.
3. Comparison with the old calculation (Decree 53/2020)
To illustrate the scale of change (old figures for historical reference only):
- COD: 2,000 → 3,000 VND/kg;
- TSS: 2,400 → 3,500 VND/kg;
- Mercury: 20,000,000 → 55,000,000 VND/kg;
- Lead: 1,000,000 → 600,000; Arsenic: 2,000,000 → 1,100,000; Cadmium: 2,000,000 → 2,800,000 VND/kg.
The new logic fixes the old situation where facilities with very different pollution levels paid equivalent fees — fees are now tied more closely to actual pollution, encouraging compliant treatment.
4. Exemptions and payment deadlines
- Exemptions (Article 5): 10 cases, expanded from before — seawater used for salt production; domestic wastewater in extremely disadvantaged communes; mineral extraction wastewater; reused wastewater; aquaculture; urban/apartment-building/residential-area centralized wastewater treatment systems; localities already collecting drainage service charges do not collect this fee, etc.
- Payment: uniform quarterly deadline — no later than the 20th of the first month of the following quarter; fee payers self-assess and pay into the state budget.
5. Frequently asked questions
Q: Does paying the fee mean discharge is legal?
A: No. Decree 346/2025/ND-CP is explicit: fee payment is not confirmation of lawful discharge; violators are still handled under environmental law.
Q: How is the fee calculated for a small facility without monitoring?
A: The simple formula Fq = Lq × 1,700 applies — only the quarterly outlet flow meter reading is needed.
Q: Which instrument governs unpaid 2025 fees?
A: Cases arising before 1 January 2026 continue under Decree 53/2020/ND-CP.
Need a review of your facility’s environmental fee obligations? Contact us for advice.
This article was prepared by the FLAW AI Legal Council. Content is pending QA Council review before submission for approval; information is for reference only and does not replace legal advice for your specific case.
