On January 24th, the Tax Department ( Ministry of Finance ) announced that it had issued a document requesting provincial and city tax authorities to organize the dissemination of information to taxpayers to ensure uniformity in the declaration and payment of business license fees starting from 2026.
Accordingly, Resolution No. 198 dated May 17, 2025, of the National Assembly on some special mechanisms and policies for the development of the private economy clearly stipulates: "The collection and payment of business license fees shall cease from January 1, 2026." The Government has also issued documents abolishing regulations related to business license fees.
Based on the above regulations, from January 1st, taxpayers are not required to pay business license fees for this year and subsequent years.
Transactions at a traditional market (Photo: Ngoc Linh).
The Tax Department requests that provincial and city tax offices organize the dissemination of this information to taxpayers to ensure uniformity in the declaration and payment of business license fees starting this year.
At the same time, conduct a review and apply tax management measures in accordance with regulations to collect the correct and full amount of business license fees due for the years 2025 and earlier into the State budget.
Business license fees are an amount of money that organizations and individuals engaged in the production and sale of goods are obligated to pay annually; this is a type of direct tax.
The basis for calculating business license fees usually depends on the registered capital or investment capital for organizations, while for household businesses and individual businesses, the basis for calculating business license fees is mainly based on their annual revenue.
According to current regulations, individuals, groups of individuals, and households with annual revenue exceeding 500 million VND are subject to a business license fee of 1 million VND per year; individuals, groups of individuals, and households with annual revenue between 300 million and 500 million VND are subject to a fee of 500,000 VND per year…
Meanwhile, the business license fee for organizations producing and trading goods and services with charter capital or investment capital exceeding 10 billion VND is 3 million VND/year; for organizations with charter capital or investment capital of 10 billion VND or less, it is 2 million VND/year…
Source: https://dantri.com.vn/kinh-doanh/cuc-thue-cham-dut-thu-le-phi-mon-bai-tu-nam-nay-20260124154825728.htm
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