Tax Department issues urgent notice regarding exemption from business license fees.

The Tax Department has just sent an urgent dispatch to tax authorities in provinces and cities regarding the abolition of business license fees for 2026 and subsequent years; requesting the collection of all outstanding business license fees due for 2025 and earlier years into the state budget.

An urgent document from the Tax Department provides information on the dissemination of information and support for the collection and payment of business license fees starting from January 1, 2026.

Based on Resolution 198/2025 of the National Assembly on some special mechanisms and policies for the development of the private economy , and Decree 362/2025 of the Government detailing some articles and measures to organize and guide the implementation of the Law on Fees and Charges, from January 1, 2026, taxpayers are not required to pay business license fees for 2026 and subsequent years. Accordingly, taxpayers are not required to submit declarations for business license fees for 2026 and subsequent years.

Businesses and household businesses will no longer need to pay business license fees from January 1, 2026.

The Tax Department requests that tax authorities in provinces and cities organize the dissemination of this information to taxpayers to ensure uniformity in the declaration and payment of business license fees from 2026 onwards, and to review and apply tax management measures as prescribed to collect the correct and full amount of business license fees due for the years 2025 and earlier into the state budget.

In addition to the policy of abolishing business license fees from 2026, Resolution 198 also stipulates many policies to support tax, fee, and levy collection as follows:

Income from innovative startup activities will be exempt from corporate income tax for two years and reduced by 50% for the following four years; the duration of the exemption and reduction will be in accordance with corporate income tax laws.

Income from the transfer of shares, capital contributions, or investment rights in innovative startup businesses is exempt from personal and corporate income tax.

Personal income tax exemption for 2 years, followed by a 50% reduction for the next 4 years, on salaries and wages of experts and scientists working for businesses, centers, and organizations supporting innovation and startups.

Small and medium-sized enterprises are exempt from corporate income tax for 3 years from the date of their initial business registration certificate.

Training and retraining costs for personnel of small and medium-sized enterprises participating in the supply chain are deductible expenses when determining corporate income tax.

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Source: https://baolaocai.vn/cuc-thue-hoa-toc-thong-tin-mien-le-phi-mon-bai-post892184.html