The answer: VND 0. From 01/01/2026, the business license fee has been officially abolished — enterprises no longer pay it and no longer file license-fee declarations from 2026 onward.
Legal basis for the abolition
- Clause 7, Article 10 of Resolution 198/2025/QH15: ends the collection and payment of the business license fee from 01/01/2026.
- Clause 4, Article 6 of Decree 362/2025/ND-CP: repeals Decree 139/2016/ND-CP and Decree 22/2020/ND-CP — the documents that used to regulate the license fee.
- Official Letter 645/CT-CS guides implementation of the abolition.
From 2026, the business license tax provisions in Decree 139/2016/ND-CP and Decree 22/2020/ND-CP no longer apply.
Outstanding license-fee debts must still be paid
The abolition takes effect only from 2026. License-fee debts for 2025 and earlier years (if any remain) must still be paid in full. Enterprises should review and settle old obligations before closing this item.
Applies to all enterprises — not only FDI companies
The abolition applies to all enterprises alike, whether foreign-invested (FDI) or domestic. From 2026, there is no longer any question of “how much license fee an FDI company must pay” — the answer is zero for everyone.
Legal notice: This article was drafted by artificial intelligence (AI) and has passed a quality review process (QA council). The information is for reference only and does not constitute legal advice. Laws may be amended or supplemented; readers should verify the validity of legal documents at the time of application and consult a lawyer before making decisions.
Transparency label: This article was drafted by AI and reviewed by the QA council.
Legal content reviewed by the FLAW AI Legal Council and submitted to the owner for approval; not a practicing lawyer’s opinion, not a substitute for legal advice on a specific matter.