Solar collector water heating system use solar thermal energy to provide hot water for domestic and industrial use. These systems are operated either as open-loop or closed-loop flow circuit. The former loop systems are not recommended for the cold climates having water freezing problem. Although previous studies on solar collectors have used closed-loop operation with water as the working fluid. However; it must have high boiling and low freezing points for the colder regions and thus arises the need for antifreeze mixtures of water. Another solution the same problem is the use of heat transfer oil as intermediate working fluids. In the present study, the energy and exergy analysis of a boiler supported vacuum tube solar collector system working with closed-loop in different working fluid-flow rates have been performed and evaluated Heat transfer oil has been used as an intermediate working fluid in the closed loop system at different flow rates of 0.277 kg/s, 0.383 kg/s, and 0.494 kg/s. The results show that the collector temperature difference as well as the outlet temperature decrease. However, the collector inlet temperature increases by increasing the flow rate. Moreover, with the increase in flow rate, it was ascertained that the energy and exergy efficiency of the system and the collectors increase. The main finding of the present study is that the intermediate fluid used in the closed-circuit operation of the solar collectors has a direct effect on the energy and exergy efficiency of the system.