VNGBKRCN

Tool · Tax

Is the business license fee still payable?

The business license fee ceased to be collected from 01/01/2026. Select the year and the type of entity to see whether you still have to pay or file. Amounts still outstanding for earlier years should be reviewed before closing the tax code.

Reference result

For reference under the regulations cited, checked 29 September 2026. Not a substitute for advice on a specific file.

From 01/01/2026, the collection and payment of the business license fee ceases (Resolution No. 198/2025/QH15, Article 10). Decree No. 362/2025/NĐ-CP repeals Decree No. 139/2016/NĐ-CP and Decree No. 22/2020/NĐ-CP on the business license fee, effective 01/01/2026.

This applies to enterprises, branches, representative offices, business locations, and business households and individuals.

2025 and earlier: the business license fee already incurred under the old rules remains. If any amount is outstanding or a return is missing, it needs to be reviewed in the tax file. This often comes up when carrying out dissolution and tax code closure procedures.

Also under Resolution No. 198/2025/QH15: business households and individuals no longer use the presumptive (lump-sum) tax method from 01/01/2026 and move to self-declaration.

Legal basis

  1. Resolution No. 198/2025/QH15 dated 17/05/2025 on special mechanisms and policies for private economic development, Article 10 (end of business license fee collection and abolition of the presumptive method from 01/01/2026)
  2. Decree No. 362/2025/NĐ-CP detailing the Law on Fees and Charges (effective 01/01/2026) — repeals Decree No. 139/2016/NĐ-CP and Decree No. 22/2020/NĐ-CP

Tools in the same group

See all tools →

Tools for Companies and Household Businesses

See all utilities →