One of the first questions foreign investors ask when launching a project in Vietnam is: how much do government fees cost for an Investment Registration Certificate (IRC) and an Enterprise Registration Certificate (ERC)? This article lists every state fee and charge payable in 2026, with the current legal basis.
Summary of the three state fees and charges
| Item | Amount in 2026 | Legal basis |
|---|---|---|
| Issuance of Investment Registration Certificate (IRC) | No prescribed fee | Investment Law 143/2025/QH15; Decree 96/2026/ND-CP |
| Business registration fee (ERC) | VND 25,000 per application (direct filing); VND 0 when filing online | Circular 47/2019/TT-BTC; Circular 64/2025/TT-BTC |
| Business registration content publication fee | VND 100,000 per application | Circular 47/2019/TT-BTC |
Minimum total state fees: VND 125,000 for direct filing, or VND 100,000 if the business registration dossier is filed online.
Item 1 — IRC issuance: no fee prescribed by law
Contrary to what many investors expect, the procedure for issuing an Investment Registration Certificate carries no state fee or charge. Current law prescribes no fee or charge for IRC issuance — no such item appears in the Law on Fees and Charges, Circular 47/2019/TT-BTC, or its amending documents.
The current IRC framework consists of Investment Law 143/2025/QH15 (effective 01/3/2026) and Decree 96/2026/ND-CP (effective 31/3/2026). From 01/3/2026, the IRC-issuing authority is the Department of Finance (following the merger of the Ministry of Planning and Investment into the Ministry of Finance) or the Management Board of the industrial park or economic zone for projects located there.
Item 2 — Business registration fee: VND 25,000 (time-limited reduction)
Under the fee schedule attached to Circular 47/2019/TT-BTC, the standard business registration fee is VND 50,000 per application for new issuance, re-issuance, and changes to the Enterprise Registration Certificate.
From 01/7/2025 through 31/12/2026, Circular 64/2025/TT-BTC reduces this fee by 50%, to VND 25,000 per application. Important: the VND 25,000 rate applies only until 31/12/2026 — from 01/01/2027, the fee returns to VND 50,000 unless extended.
Notably, under Article 5 of Circular 47/2019/TT-BTC, investors are exempt from the business registration fee when filing online. This is why total state fees can fall to VND 100,000 if the entire business registration dossier is submitted electronically.
Item 3 — Business registration publication fee: VND 100,000
The publication fee is VND 100,000 per application (item 2d of the fee schedule attached to Circular 47/2019/TT-BTC). Two points to remember:
- It is not covered by the 50% reduction — Circular 64/2025 applies only to the “business registration fee” at item 1 of the schedule, not to the publication fee.
- It is refunded if the Enterprise Registration Certificate is not granted.
The line between state fees and market service costs
Beyond the three state charges above, investors typically incur market costs in practice — not state fees, with no legally prescribed rates:
- Translation, notarization, and consular legalization of the foreign investor’s documents;
- Seal engraving (if needed);
- Legal and advisory service fees charged by lawyers or consultants;
- Bank account opening, office lease, and other dossier preparation costs.
These are set by the market and should be agreed clearly in the service contract.
Timeline notes
- The VND 25,000 fee rate applies only until 31/12/2026.
- The business license tax (mon bai) was abolished from 01/01/2026 (clause 7, Article 10, Resolution 198/2025/QH15; clause 4, Article 6, Decree 362/2025/ND-CP) — do not include it in 2026 establishment costs.
Frequently asked questions
Does online business registration filing cost anything?
No business registration fee is payable for online filing under Article 5 of Circular 47/2019/TT-BTC. The VND 100,000 publication fee still applies.
Is the publication fee refundable?
Yes, it is refunded if the Enterprise Registration Certificate is not granted.
Are there any other legitimate charges for IRC applications?
No. Every state collection must have a legal basis — beyond the three items above, no other lawful charge exists for IRC issuance.
Legal references
- Investment Law 143/2025/QH15, effective 01/3/2026; Decree 96/2026/ND-CP, effective 31/3/2026.
- Circular 47/2019/TT-BTC (issued 05/8/2019, effective 20/9/2019): fee schedule; Article 5 (fee exemption for online filing).
- Circular 64/2025/TT-BTC: 50% reduction of the business registration fee from 01/7/2025 to 31/12/2026.
- Resolution 198/2025/QH15 (clause 7, Article 10); Decree 362/2025/ND-CP (clause 4, Article 6): abolition of the business license tax from 01/01/2026.
Need advice on FDI project establishment costs and procedures? The FLAT Law Firm team accompanies investors from dossier preparation and IRC applications to enterprise registration and project operation. Contact us at contact us.
The information in this article is general reference based on laws in force at the time of writing (14/10/2026) and is not legal advice for any specific case.
Transparency note: This article was drafted by the AI content production system of FLAT Law Firm and is undergoing internal review (AI Legal Council QA and owner approval before publication). It has not been reviewed by a licensed human lawyer.