From 2026, taxpayers do not have to pay license fees and declaration documents for this fee for this year and the following years.
The Department of Taxation has just issued an official dispatch requesting provincial and city tax authorities to propagate and disseminate content on declaration and payment of license fees from 2026.
Accordingly, from January 1, 2026, taxpayers do not have to pay license fees and declaration documents in 2026 and subsequent years. They also do not have to submit this fee declaration.
The abolition of this fee follows Resolution 198/2025 of the National Assembly on a number of special mechanisms and policies for private economic development.
The tax industry will review and apply management measures according to regulations to properly and fully collect the amount of license fees incurred to be paid in 2025 and earlier to the state budget.
The abolition of license fees aims to reduce compliance costs, simplify administrative procedures and align with the policy of promoting private economic development. Previously, this fee was applied to businesses, cooperatives, public service units with business activities and business households and individuals. Taxpayers must pay 2-3 million VND to businesses, 300,000-1 million VND to household businesses every year when establishing and operating production and business. The fee is based on charter capital, investment capital or revenue, regardless of profit or loss.