On May 17, 2025, the National Assembly passed it. Resolution 198/2025/QH15 Regarding several special tax exemption mechanisms and policies aimed at promoting private sector economic development, the most notable of these is the decision... Abolish business license fees., commonly referred to as the "business license tax," will be abolished from January 1, 2026. Although the fee will be abolished, businesses should note that declaration obligations arising in 2025 must still be fulfilled according to regulations.
I. Abolish business license fees.
Base Clause 7 Article 10 Nghị quyết 198/2025/QH15:
" 7. The collection and payment of business license fees shall cease from this date. January 1, 2026. "
So, From January 1st, 2026, the main business license fee will be abolished. This resolution applies to businesses, household businesses, individual business owners, and other related organizations and individuals.
II. Why should you still submit the 2025 business license fee declaration form even if it has been abolished?
According to the regulations at Point a, Clause 1, Article 10 Decree 126/2020/ND-CP:
" a) Newly established businesses (including small and medium-sized enterprises converted from household businesses) or those that establish additional subsidiary units, business locations, or commence production and business activities (excluding household businesses) must submit their business license fee declaration forms no later than January 30th of the year following their establishment or commencement of production and business activities.
In cases where there is a change in capital during the year, the business license fee payer must submit the business license fee declaration form no later than January 30th of the year following the year in which the change occurred. "
Therefore, although business license fees will be abolished from 2026, businesses It is still advisable to submit the business license declaration form no later than January 30, 2026. If in 2025:
- Newly established businesses (including small and medium-sized enterprises converted from household businesses);
- Establishing additional branches, subsidiaries, and business locations (excluding representative offices);
- There has been a change in the registered capital (increase or decrease).
III. The latest Business License Fee Declaration Form:
The latest business license fee declaration form (2025) is Form No. 01/LPMB issued together with Circular 80/2021-TT-BTC: