I would like to ask how the law regulates the business license tax in the year 2026
On January 23, 2026, the Tax Department issued Official Dispatch No. 645/CT-CS of 2026 to organize propaganda and support the collection and payment of the business license tax starting from January 1, 2026.
Official Dispatch No. 645/CT-CS of 2026 provides the latest guidance on the payment of the business license tax from January 1, 2026, as follows:
Based on Clause 7, Article 10 of Resolution No. 198/2025/QH15 dated May 17, 2025, of the National Assembly on certain special mechanisms and policies for the development of the private economy, which stipulates: “Support for taxes, fees, and charges
- Termination of the collection and payment of the business license tax starting from January 1, 2026.”
Based on Clause 4, Article 6 of Decree No. 362/2025/NĐ-CP dated December 31, 2025, of the Government detailing certain articles and measures to organize and guide the implementation of the Law on Fees and Charges, which provides:
- Effectiveness
“4. Repeal of Decree No. 139/2016/NĐ-CP dated October 4, 2016, of the Government regulating the business license tax and Decree No. 22/2020/NĐ-CP dated February 24, 2020, of the Government amending and supplementing certain provisions of Decree No. 139/2016/NĐ-CP dated October 4, 2016, of the Government regulating the business license tax.”
Therefore, based on the above regulations, taxpayers are not required to pay the business license tax for the year 2026 and subsequent years.
