What Taxes and Fees Must Household Businesses Pay in 2026?

Short answer: No longer required. From 01/01/2026, the business license tax for household businesses and business individuals has been abolished under Resolution 198/2025/QH15 of the National Assembly (implemented by the Government in Decree 362/2025/ND-CP abolishing the decrees on the business license tax).

Business license tax for household businesses: old and new rules

Previously, under Decree 139/2016/ND-CP (amended by Decree 22/2020/ND-CP), household businesses and business individuals paid the business license tax at 3 levels: VND 1,000,000/year (revenue above VND 500 million/year), VND 500,000/year (revenue of VND 300–500 million/year), VND 300,000/year (revenue of VND 100–300 million/year).

From 01/01/2026, the entire business license tax policy is abolished under Resolution 198/2025/QH15. Household businesses and business individuals no longer pay the business license tax; at the same time, the presumptive tax policy is also abolished, and household businesses switch to paying tax under the declaration method or per transaction.

What should household businesses note after the abolition of the business license tax?

Household businesses need to focus on correctly fulfilling tax obligations under the new method (declaration), implementing the simplified accounting regime, and using e-invoices as prescribed. The abolition of the business license tax does not change the obligations to pay VAT and personal income tax arising from business activities.

Applicable legal basis

• Resolution 198/2025/QH15 of the National Assembly: abolishing the business license tax from 01/01/2026.
• Decree 362/2025/ND-CP: abolishing the decrees on the business license tax (Decree 139/2016, Decree 22/2020).
• Circular 40/2021/TT-BTC: tax calculation method for household businesses after the abolition of presumptive tax.

Notes on applying current legal provisions

This article belongs to the Enterprise Knowledge group and is presented for reference, helping readers understand the legal issue at an overview level before preparing dossiers or conducting transactions.

Legal provisions may change depending on timing, locality, dossier type and specific circumstances. Where it is necessary to determine the exact legal basis applicable to your dossier, you should contact an ANT Legal lawyer at 0966.475.966 for review and advice before proceeding.

Common risks to note

• Applying legal texts that have been amended, supplemented or replaced.
• Preparing incomplete dossiers, documents or evidence.
• Misunderstanding the applicable conditions, procedures, time limits or competent authority.
• Signing, filing or conducting transactions without fully assessing legal risks.

How can ANT Legal help?

ANT Legal assists in reviewing specific situations, checking dossiers, identifying the applicable legal basis, advising on handling plans, and representing you in working with individuals, organizations or competent authorities when necessary.

For quick advice, you may contact a lawyer at 0966.475.966.

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