Under Circular No. 12/2025/TT-BTC issued by the Ministry of Finance, starting May 4, 2025, ministers and equivalent-ranking officials will be reimbursed up to 4 million VND/day (approximately USD 158) for accommodation expenses when traveling for work - an increase of 1.5 million VND compared to the current rate.

The circular amends and supplements several provisions of Circular No. 40/2017/TT-BTC, specifically regarding per diem and conference expenses, including updates to Article 6 on travel allowances.

According to the revised regulation, per diem allowances are supplemental payments for officials on work-related travel, in addition to their salaries. These allowances cover the duration from the start of the trip until the individual returns to their workplace, including transit and time spent at the destination.

The standard per diem is raised to 300,000 VND/day (USD 12), up from 200,000 VND/day under previous regulations.

For same-day business trips (departing and returning within the same day), agency heads are authorized to determine allowance levels based on actual hours traveled, distance, and other relevant factors, which must be outlined in the internal expenditure regulations of the agency or unit.

Officials and workers traveling from the mainland to perform duties on islands or at sea will now receive 400,000 VND/day (USD 16) for each day of travel and work offshore, an increase from the current 250,000 VND/day. This rate also applies to travel days to and from the islands. In cases where sector-specific policies apply, workers may opt for the more favorable allowance option, whether per diem or other supplementary payments.

Government leaders, civil servants, and employees may choose between actual cost reimbursement (with receipts) or a fixed allowance for lodging.

Under the fixed-rate method, daily accommodation allowances are as follows:

Ministers, deputy ministers, and equivalents: 1.6 million VND/day (USD 63), up 60% from the current amount.
Officials with a position-based allowance coefficient of 0.8–1.2: 800,000 VND/day in centrally-administered cities; 600,000 VND/day in provinces.

Other public employees: 600,000 VND/day in cities; 500,000 VND/day in provinces.

Under the receipt-based method:

Ministers and equivalents: up to 4 million VND/day (USD 158), regardless of the destination - an increase of 1.5 million VND from the previous limit.

Deputy ministers and equivalents: up to 2 million VND/day in major cities and 1.8 million VND/day in other provinces, rising by 700,000–900,000 VND.

Officials with a position-based coefficient of 0.8–1.2: up to 1.2 million VND/day in cities, 800,000 VND/day in provinces.

Other government employees: 1.4 million VND/day for shared accommodation (two people) in cities, and 1.1 million VND/day elsewhere.

Circular No. 12/2025/TT-BTC will take effect on May 4, 2025.

Funding for these updated travel and meeting allowances in 2025 will be allocated from within the state budget estimates already approved for central and local agencies for the year.

Hanh Nguyen