Tiếng Việt
中文Short answer: No. From 01/01/2026, the collection and payment of business license fees has been completely abolished for all subjects under Clause 7, Article 10 of Resolution 198/2025/QH15 — including household businesses, regardless of revenue level. The question of whether revenue under VND 100 million is subject to the license fee is now of historical interest only.
Legal basis
- Clause 7, Article 10 of Resolution 198/2025/QH15 — abolition of business license fee collection and payment from 01/01/2026.
Current regulations (from 01/01/2026)
- All enterprises, household businesses and business individuals no longer pay the business license fee;
- No more distinction between revenue above/below VND 100 million as before;
- No license fee declaration is required for 2026 onwards.
Historical context (for reference)
- Before 01/01/2026, household businesses with annual revenue of VND 100 million or less were exempt from the license fee;
- Newly established household businesses were exempt in their first year;
- These provisions ceased to apply together with the abolition of the license fee.
What taxes must household businesses still pay?
- Value-added tax and personal income tax under the declaration method (the presumptive tax mechanism was abolished from 2026);
- From 2026, household businesses with annual revenue of VND 500 million or less are not required to pay VAT and PIT (Clause 1, Article 7 of the Law on PIT 2025 No. 109/2025/QH15; the Law amending the Law on VAT No. 149/2025/QH15);
- Revenue above VND 500 million/year: tax is paid on the exceeding portion, under the declaration method;
- Household businesses should verify the latest regulations with their directly managing tax authority.
If you need to determine the appropriate approach for your specific situation, you should discuss it with a lawyer beforehand to have your file reviewed and a suitable solution advised.
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