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Business License Tax Exemptions Under the Law

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From 01/01/2026, there are no longer any cases of business license tax exemption because the collection and payment of business license tax has been completely terminated under Clause 7, Article 10 of National Assembly Resolution No. 198/2025/QH15.

1. Why Are There No Longer Any Business License Tax Exemptions?

Previously, Article 3 of Decree No. 139/2016/ND-CP (as amended by Decree No. 22/2020/ND-CP) prescribed cases of business license tax exemption such as newly established organizations and individuals, and business households with low revenue. However, from 01/01/2026:

  • The collection and payment of business license tax has ended nationwide;
  • Decree No. 362/2025/ND-CP has repealed in full Decree No. 139/2016/ND-CP and Decree No. 22/2020/ND-CP;
  • No organization or individual is required to pay business license tax, so the concept of business license tax “exemption” no longer exists.

2. Do Newly Established Enterprises Need to Complete Any Business License Tax Procedures?

No. Enterprises and business households established from 01/01/2026 onward are not required to declare or pay business license tax. Obligations regarding tax registration and declaration of other taxes continue normally under the law on tax administration.

Notes on Application

Articles, forms, and guidance on business license tax “exemptions” issued before 01/01/2026 now have only historical reference value. When researching, readers should check the effective date of the cited instrument.

How Can ANT Legal Help?

ANT Legal supports reviewing current tax, fee, and charge obligations and identifying the legal instrument applicable to each specific case. For advice, please contact an ANT Legal lawyer.

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