From 1 January 2026, Decree 346/2025/ND-CP fully replaced Decree 53/2020/ND-CP, establishing a brand-new environmental protection fee framework for wastewater: pollutant-based rates rose sharply (mercury from VND 20 million to 55 million per kg), calculation is clearer, and filing is unified quarterly. This article summarizes the new 2026 environmental protection fees on industrial wastewater under the rules in force as of October 2026.
The new legal framework
- Decree 346/2025/ND-CP (issued 29 December 2025) — effective 1 January 2026, fully replacing Decree 53/2020/ND-CP.
- Legal basis: Law on Environmental Protection 2020 (72/2020/QH14).
How industrial wastewater fees are calculated
1. Facilities averaging under 20 m³/day
Pay once a year at fixed rates:
| Average wastewater volume | Annual fee |
|---|---|
| Under 5 m³/day | VND 2,500,000 |
| 5 to under 10 m³/day | VND 3,000,000 |
| 10 to under 20 m³/day | VND 4,000,000 |
2. Facilities discharging 20 m³/day or more
Formula: F = f + (L × C)
- F: fee payable.
- f: fixed fee = VND 4,000,000/year.
- L: total wastewater volume (m³) containing fee-assessed pollutants.
- C: rate per pollutant parameter (table below).
Where a facility does not monitor or monitors without all fee-assessed parameters: a flat VND 1,700/m³ applies.
3. Pollutant parameter rates (Article 7(2))
| Parameter | Decree 346/2025 (new) | Decree 53/2020 (old) |
|---|---|---|
| COD | VND 3,000/kg | VND 2,000/kg |
| TSS | VND 3,500/kg | VND 2,400/kg |
| Mercury (Hg) | VND 55,000,000/kg | VND 20,000,000/kg |
| Lead (Pb) | VND 600,000/kg | VND 1,000,000/kg |
| Arsenic (As) | VND 1,100,000/kg | VND 2,000,000/kg |
| Cadmium (Cd) | VND 2,800,000/kg | VND 2,000,000/kg |
The new philosophy: fees track actual pollution — the dirtier the discharge, the higher the fee; incentivizing proper treatment before discharge.
Filing schedule and payment (Article 8(2))
- Quarterly filing — unified for all facilities (Decree 53/2020 distinguished: ≥20 m³/day quarterly, smaller facilities once a year).
- Deadline: the 20th of the first month of the following quarter; payers self-assess and pay into the state budget.
- Top-up payments within 10 days of the collecting organization’s notice.
- Methods: directly at the State Treasury or cashless into the collector’s dedicated fee account.
- Facilities starting operation after 31 March each year: fees counted from the starting quarter.
Fee exemptions
Decree 346/2025 expands exemptions to 10 cases (more than under 53/2020), including centralized urban, apartment-complex and residential-area wastewater treatment systems. Check the exemption list to avoid overpaying.
Scope note: domestic wastewater
To avoid confusion: the fee for domestic wastewater is 10% of the selling price of 1 m³ of clean water (excl. VAT); provincial People’s Councils may set higher rates per payer group. This article covers industrial wastewater.
Frequently asked questions
1. How is the fee computed without monitoring?
A flat VND 1,700/m³ — usually far higher than parameter-based computation for well-treated discharge. Full monitoring is the cost-optimal route.
2. Penalties for late payment?
Late payment into the state budget may incur late-payment charges under tax/fee administration law. Meet the 20th-day deadline.
3. Is Decree 53/2020 still in force?
No. Fully replaced by Decree 346/2025 from 1 January 2026.
Legal sources
- Decree 346/2025/ND-CP (29 December 2025, effective 1 January 2026) — environmental protection fees on wastewater; replacing Decree 53/2020/ND-CP: Articles 6–7 (rates, formula), Article 8(2) (quarterly filing).
- Law on Environmental Protection 72/2020/QH14.
Transparency: This article was prepared by AI within the FLAW AI Legal Council workflow; it is not advice from a human lawyer and does not replace legal advice for your specific case.
FLAT Law Firm advises businesses on environmental law compliance — from fee declarations and environmental monitoring to environmental licences. Contact us for advice on your specific case.
This article is pending review by the QA Council.