Business Trip Hotel Allowance Rules in Vietnam
Short answer: for state agencies and public service units in Vietnam, hotel costs on business trips follow Circular 40/2017/TT-BTC as amended by Circular 12/2025/TT-BTC, effective 4 May 2025: a lump sum of VND 500,000 to 1,600,000 per person per day, or payment against invoice of VND 1,100,000 to 4,000,000 per room per day, depending on rank and destination. Private companies are not bound by these rates and set their own limits in an internal financial policy.
Part of our guide to business travel hotels in Vietnam.
Allowance calculator (in Vietnamese)
Pick the staff group, destination, nights and payment method to see the room allowance cap and daily allowance under Circular 12/2025/TT-BTC, with the clause and source.
Open the calculatorRates for state agencies
| Item | Rate under Circular 12/2025/TT-BTC |
|---|---|
| Daily travel allowance | VND 300,000 per day (VND 400,000 per person per actual day at sea or on islands) |
| Lump sum for rooms: leaders with a position allowance coefficient of 1.25 or above | VND 1,600,000 per person per day, any destination |
| Lump sum for rooms: leaders with a position allowance coefficient of 0.8–1.2 | VND 800,000 per day in centrally run cities, VND 600,000 per day in provinces |
| Lump sum for rooms: other officials | VND 600,000 per day in centrally run cities, VND 500,000 per day in provinces |
| Payment against invoice | From VND 1,100,000 per room per day (two per room) to VND 4,000,000 per room per day (one per room), depending on rank and destination |
Source: Circular 12/2025/TT-BTC of 19 March 2025 by the Ministry of Finance, amending Circular 40/2017/TT-BTC; effective 4 May 2025. Check the original text before applying it to a specific case.
How private companies set their own limits
Write it into policy
The internal financial policy sets room limits by grade and destination, and whether trips are paid as a lump sum or against invoices.
Keep the documents
A business trip decision, a VAT invoice in the company's name, and non-cash payment records for amounts of VND 5 million or more.
Ask your accountant
Confirm with your accountant or tax adviser how travel costs qualify as deductible expenses in the tax finalisation.
Booking within policy through Bedtara
Send the city, dates and your company's room limit; the quote states the rate, inclusions and cancellation terms so you can check them against policy before confirming. VAT invoices are issued by Dong Thi Co., Ltd in the company's name. See company details for a VAT invoice.
Questions
What is the hotel allowance for business trips in Vietnam in 2026?
For state agencies, a lump sum of VND 500,000–1,600,000 per person per day or VND 1,100,000–4,000,000 per room per day against invoice, depending on rank and destination, under Circular 12/2025/TT-BTC.
Do private companies have to follow the state rates?
No. Private companies set room limits in their own internal financial policy.
What is the daily travel allowance?
For state agencies, VND 300,000 per day from 4 May 2025, and VND 400,000 per person per actual day at sea or on islands.
Business trip checklist Corporate hotel booking VAT rate on hotel rooms
Last reviewed 11 October 2026. General information, not tax or legal advice.
Book within your policy
Send the city, dates, rooms and your company's room limit.