Tiếng Việt
中文From 01/01/2026, no organization or individual is required to pay the business license fee. The collection and payment of the business license fee have ceased under Clause 7, Article 10 of National Assembly Resolution 198/2025/QH15.
1. When was the business license fee abolished?
Under Clause 7, Article 10 of Resolution 198/2025/QH15, from 01/01/2026, the collection and payment of the business license fee ceased nationwide. Decree 362/2025/ND-CP has abolished Decree 139/2016/ND-CP and Decree 22/2020/ND-CP, the documents that previously regulated the business license fee.
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Therefore, currently:
- Enterprises, cooperatives, business households and individual businesses are not required to pay the business license fee;
- There are no longer procedures for declaring, paying or being exempted from the business license fee;
- The former regulations on payers, rates and exemptions of the business license fee are of historical reference value only and no longer apply.
2. Before 01/01/2026, who had to pay the business license fee?
Before the abolition, payers of the business license fee included organizations, households and individuals engaged in production and business of goods and services under Decree 139/2016/ND-CP (as amended by Decree 22/2020/ND-CP). These regulations have expired and are no longer the basis for determining current financial obligations.
Notes on application
The abolition of the business license fee does not change other tax, fee and charge obligations of enterprises and business households (such as corporate income tax, value-added tax, and business registration fees). Taxpayers must continue to fulfill all financial obligations that remain in force.
Common risks to note
- Mistakenly applying the abolished business license fee documents to calculate current obligations;
- Overlooking other taxes and fees still in force on the assumption of a “total exemption”.
How can ANT Legal help?
ANT Legal assists in reviewing the current tax, fee and charge obligations of enterprises and business households and determining the applicable legal basis. For advice, please contact an ANT Legal lawyer.
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