Business license fee collection abolished from January 1, 2026
Taxpayers will no longer be required to pay the business license fee starting from 2026. The General Department of Taxation has issued Official Dispatch No. 645, requesting local tax authorities to strengthen efforts to ensure the implementation of regulations on the declaration and payment of the business license fee from 2026.
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According to the Official Dispatch, National Assembly Resolution No. 198/2025 on a number of special mechanisms and policies for private sector economic development stipulates the termination of the collection and payment of the business license fee as of January 1, 2026.
In addition, Government Decree No. 362/2025, which provides detailed regulations and implementation measures for certain provisions of the Law on Fees and Charges, also abolishes several decrees related to the business license fee.
The General Department of Taxation has requested provincial and municipal tax authorities to widely publicize this policy to taxpayers to ensure consistent implementation nationwide, while reviewing and applying tax administration measures in accordance with regulations to fully collect any business license fee for 2025 and previous years into the state budget.
Hai Phong News