End of collecting and paying business license fees from 2026

On the morning of May 17, continuing the ninth session, the National Assembly voted to pass a Resolution of the National Assembly on a number of special mechanisms and policies for private economic development.

Scene of the morning meeting on May 17. *Photo: media.quochoi.vn*

Some notable points, the Resolution stipulates that the number of inspections for each enterprise, business household, and business individual (if any) must not exceed once a year, except in cases where there are clear signs of violations; the number of inspections at enterprises, business households, and business individuals (if any), including inter-sectoral inspections, must not exceed once a year, except in cases where there are clear signs of violations; Exemption from on-site inspections at enterprises, business households, and business individuals for enterprises, business households, and business individuals that comply well with legal regulations.

No discrimination between economic sectors in mobilizing, allocating and using capital, land, resources, assets, technology, human resources, data and other resources.

Legal provisions must not be applied retroactively to deal with disadvantages for enterprises, business households, and business individuals; ensure the principle of presumption of innocence during the investigation, prosecution, and trial of cases; promptly and effectively handle evidence and assets without affecting the proof and resolution of cases; promptly remedy the consequences of damage, put assets into exploitation and use, in order to unlock development resources, avoid loss and waste...

Localities are allowed to use their local budgets to partially support investment in the construction of infrastructure systems for industrial parks, industrial clusters, and technology incubators. Supported contents include: support for land acquisition, compensation, and resettlement; support for investment in infrastructure works for transportation, electricity, water supply, drainage, wastewater treatment, and communications.

High-tech enterprises in the private economic sector, small and medium enterprises, and innovative startups are supported with a minimum 30% reduction in land rental fees within the first 5 years from the date of signing the land lease contract with the investor in the infrastructure business of industrial parks, industrial clusters, and technology incubators.

The State supports small and medium-sized enterprises, supporting industry enterprises, and innovative enterprises to rent houses and land that are unused or unused public assets in the locality.

Exemption from corporate income tax for 2 years and 50% reduction of payable tax for the next 4 years for income from innovative start-up activities of innovative start-up enterprises, innovative start-up investment fund management companies, and intermediary organizations supporting innovative start-ups. Exemption from corporate income tax for small and medium-sized enterprises for 3 years from the date of issuance of the first Business Registration Certificate.

The Resolution stipulates the termination of the collection and payment of business license fees from January 1, 2026; exemption of fees and charges for organizations, individuals and enterprises for documents that need to be reissued or changed when implementing the arrangement and reorganization of the state apparatus according to the provisions of law.

The State expands the participation of enterprises in the private economic sector in key projects of great significance to socio-economic development and important national projects through direct investment or investment in the form of public-private partnership or cooperation models between the State and the private sector in accordance with the provisions of law.

Competent persons and investors may choose to apply one of the forms of ordering or limited bidding or designated bidding or other appropriate forms as prescribed by law to implement strategic fields, key and important national scientific research projects and tasks, high-speed railways, urban railways, platform industries, spearhead industries, energy infrastructure, digital infrastructure, green transport, national defense, security and urgent and urgent tasks on the basis of ensuring publicity, transparency, quality, progress, efficiency and accountability.

The Resolution assigns the Government to complete the review and elimination of unnecessary business conditions, overlapping and inappropriate regulations that hinder the development of private enterprises by December 31, 2025 at the latest; reduce at least 30% of administrative procedure processing time, at least 30% of legal compliance costs, at least 30% of business conditions and continue to cut them sharply in the following years.

Source: https://hanoimoi.vn/cham-dut-thu-nop-le-phi-mon-bai-tu-nam-2026-702560.html