The annual business license fee is completely abolished starting from 2026.

Legal basis:

Pursuant to Resolution No. 198/2025/QH15 of the National Assembly dated May 19, 2025;

Decree No. 362/2025/ND-CP of the Government dated December 31, 2025, effective from January 1, 2026.

Accordingly, Decree No. 362/2025/ND-CP abolishes Decree No. 139/2016/ND-CP and Decree No. 22/2020/ND-CP, which previously regulated the business license fee.

Note: The tax authorities will continue to review and fully collect any outstanding business license fees payable for years prior to 2026. Therefore, enterprises should check whether they have fully paid the fees for previous years and make supplementary payments if necessary to avoid tax arrears and administrative penalties.