{"id":1733,"date":"2025-05-21T15:45:17","date_gmt":"2025-05-21T08:45:17","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1733"},"modified":"2025-07-15T15:44:38","modified_gmt":"2025-07-15T08:44:38","slug":"thue-mon-bai","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thue-mon-bai\/","title":{"rendered":"Business license tax"},"content":{"rendered":"

Business license tax is one of the first tax obligations that businesses and business households must fulfill when starting production and business activities. Although it is a fixed and seemingly simple revenue, if the code is declared incorrectly, the tax rate is determined incorrectly or payment is late, businesses may be fined or even have their expenses excluded when settling corporate income tax. This article provides detailed instructions on how to determine the business license tax rate based on charter capital\/revenue, payment deadline, and how to declare and account for it in accordance with legal regulations in 2025.<\/p>\n

What is business license tax and why do I have to pay it?<\/h2>\n

Business license tax (business license fee) is a mandatory annual fee, applied to organizations and individuals doing business in Vietnam. According to Decree 139\/2016\/ND-CP<\/a> and Circular 302\/2016\/TT-BTC<\/a>This fee is to establish the legal operating status of the unit and create a basis for tax management.<\/p>\n

Enterprises must pay business license tax immediately after establishment to use invoices, open bank accounts and carry out official transactions. Some cases are exempted from the first year fee such as newly established enterprises or branches that do not operate production or business.<\/p>\n

Business license tax rates based on charter capital or revenue<\/strong><\/h2>\n

Business license tax is calculated based on charter capital (for organizations) or annual revenue (for business households\/individuals). Specific collection rates are regulated as follows:<\/p>\n

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Table: Business license tax rates applicable from 2025<\/strong><\/em><\/caption>\n
Taxpayer<\/strong><\/th>\nBasis for determination<\/strong><\/th>\nAnnual business tax rate<\/strong><\/th>\n<\/tr>\n<\/thead>\n
Enterprises with charter capital over 10 billion VND<\/td>\nCharter capital<\/td>\n3,000,000 VND<\/td>\n<\/tr>\n
Enterprises with charter capital of 10 billion or less<\/td>\nCharter capital<\/td>\n2,000,000 VND<\/td>\n<\/tr>\n
Branches, representative offices, business locations<\/td>\nNo charter capital<\/td>\n1,000,000 VND<\/td>\n<\/tr>\n
Household\/individual business > 500 million\/year<\/td>\nRevenue<\/td>\n1,000,000 VND<\/td>\n<\/tr>\n
Household\/individual business 300 - 500 million\/year<\/td>\nRevenue<\/td>\n500,000 VND<\/td>\n<\/tr>\n
Household\/individual business 100 - 300 million\/year<\/td>\nRevenue<\/td>\n300,000 VND<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Note: <\/strong>Business households with revenue under 100 million VND\/year are exempt from business license fees.<\/em><\/p>\n<\/blockquote>\n

How to calculate business license tax in 2025<\/h2>\n

Although it is a fixed annual revenue, the calculation of business license tax still depends on the time of establishment and the operating status of the enterprise or business household. Some specific cases to note:<\/p>\n