Basis for determining business license tax rates:
- For economic organizations: the amount of business license tax payable is determined based on the registered capital (charter capital or investment capital) of the year preceding the tax year, as stated in the business registration certificate or investment license/investment certificate.
- For individual business households; shops, stalls, and stores... affiliated with independent economic accounting business establishments or affiliated with dependent accounting branches; and groups of workers employed under business contracts: the average monthly income is used to determine the amount of business license tax payable.
Business license tax brackets:
- Organizations and businesses determine the amount of business license tax payable based on their registered capital, according to the following four tiers:
Unit: VND
| Step Business license tax |
Registered capital | Tax paid 1 year |
| Level 8 | Over 10 billion | 3.000.000 |
| Level 8 | From 5 billion to VND28X billion | 2.000.000 |
| Level 8 | From 2 billion to under 5 billion | 1.500.000 |
| Level 8 | Under 2 billion | 1.000.000 |
- Individual business households; shops, stalls, and business establishments; and groups of workers employed under contracted business operations pay business license tax based on their average income, with the tax rate determined according to six tiers as follows:
Unit: VND
|
Tax bracket |
Monthly income |
Tax paid for one year |
| 1 | On 1.500.000 | 1.000.000 |
| 2 | On 1.000.000 to 1.500.000 | 750.000 |
| 3 | Between 750.000 and 1.000.000 | 500.000 |
| 4 | Between 500.000 and 750.000 | 300.000 |
| 5 | Between 300.000 and 500.000 | 100.000 |
| 6 | Equal to or less than 300.000 | 50.000 |
- Member enterprises in provinces and centrally-administered cities of enterprises with nationwide accounting pay business license tax at a uniform rate of 2.000.000 VND/year. Member enterprises with branches in districts, towns, and other business locations pay business license tax at a uniform rate of 1.000.000 VND/year.
- Business establishments that are dependent accounting branches or reporting entities, and other economic organizations… that do not have a Business Registration Certificate or have a Business Registration Certificate but the registered capital is not stated in the registration, will uniformly pay business license tax at the rate of VND 1.000.000/year.
- For newly established businesses, based on their business license, if the establishment date is after June 30th of the year, in the first year only half of the business license tax rate shown in the table above will be paid. In subsequent years, the tax will be paid according to the table above.
- Late payment fee for business license tax in 2019
