自2026年1月1日起废止营业执照费 

In May 2025, the National Assembly promulgated Resolution No. 198/2025/QH15 on certain special mechanisms and policies aimed at promoting the development of the private economic sector (“Resolution 198”). Resolution 198 took effect on 17 May 2025 and applies to enterprises, household businesses, individual business entities, and relevant organizations and individuals.  

2025年5月，越南国会颁布第198/2025/QH15号决议，就若干特殊机制与政策作出规定，旨在促进私营经济发展（下称“第198号决议“）。第198号决议于2025年5月17日起施行，适用对象涵盖企业、家庭经营户、个体工商户及相关组织和个人。 

One of the key provisions of Resolution 198 is the policy to abolish fees assessed as “no longer appropriate in the context of promoting start-ups and business scale expansion”, as stipulated in Clause 7 Article 10 on the “Termination of the collection and payment of business license fee as from 01 January 2026”. 

第198号决议的核心内容之一，是废除被认定为“不适应创业及规模扩张需求“的相关费用，具体体现于第10条第7款关于“自2026年1月1日起终止征收营业执照税“的规定。 

Accordingly, from the termination of the collection and payment of business license fee on 01 January 2026, tax obligations from the year 2026 onward shall be restructured as follows: 

据此，自2026年1月1日起停止征收营业执照税后，税务合规义务调整如下： 

1. Enterprises shall only be required to comply with three principal taxes

一、企业仅须履行三项主要税务义务 

(i) Value-Added Tax (VAT); 

i）增值税（VAT）； 

(ii) Corporate Income Tax (CIT); 

ii）企业所得税（CIT）； 

(iii) Personal Income Tax (PIT), where payments of taxable income are made. 

iii）个人所得税（PIT），仅限于支付应税所得的情形。 

2. For household businesses

二、家庭经营户 

Household businesses shall only be required to pay two principal taxes: VAT and PIT. However, certain household businesses operating in specific sectors may still be subject to environmental protection tax, natural resources tax, etc. 

家庭经营户仅须缴纳VAT与PIT两项主要税种。但部分特定行业的家庭经营户，仍可能须依法缴纳环境保护税、资源税等。 

The abolition of the fixed-tax mechanism for household businesses: Clause 6 Article 10 of Resolution 198 stipulates the official termination of the fixed-tax mechanism as from 01 January 2026. Accordingly, under the Law on VAT 2024, household businesses with annual revenue of VND 200 million or more are required to pay VAT or PIT in accordance with applicable regulations.  

定额税制的废除：第198号决议第10条第6款明确规定，定额税制自2026年1月1日起正式终止。据此，依据《2024年增值税法》，年收入达人民币二亿越南盾及以上的家庭经营户，须依适用规定缴纳VAT或PIT。 

On 10 December 2025, the amended Law on PIT was passed. Under this law, the Government adjusted the revenue threshold exempted from tax for household and individual businesses from VND 200 million per year to VND 500 million per year, and allows this threshold to be deducted prior to calculating tax based on the prescribed percentage of revenue. 

2025年12月10日，修订后的《个人所得税法》经审议通过。依据该法，政府将家庭经营户及个体工商户的免税收入门槛由每年二亿越南盾调整至五亿越南盾，并允许在按收入比例计税前予以扣除。 

3. Other preferential policies for innovative start-ups

三、创新创业的其他优惠政策 

To promote the innovation start-up ecosystem, Clause 1 Article 10 of Resolution 198 provides CIT incentives for: (i) Innovative start-up enterprises; (ii) Management companies of innovative start-up investment funds; and (iii) Intermediary organizations supporting innovative start-ups. 

为促进创新创业生态体系发展，第198号决议第10条第1款就以下主体规定了CIT优惠：（一）创新型初创企业；（二）创新创业投资基金管理公司；（三）支持创新创业的中间服务机构。 

Specifically, these entities shall be exempt from CIT for the first two (02) years, and shall receive a 50% reduction in payable tax for the subsequent four (04) years with respect to income derived from innovative start-up activities. 

具体而言，上述主体就创新创业活动所取得的收入，自盈利之日起可享受前两（2）年免征CIT、后四（4）年减半征收CIT的优惠待遇。 

Further to the principles laid down in Resolution 198, detailed guiding regulations are expected to be promptly promulgated for better implementation, particularly regarding revenue determination methods, tax declaration and payment mechanisms for household businesses, as well as procedures for applying tax incentives for innovative start-up enterprises. 

在第198号决议所确立的原则框架基础上，相关配套实施细则有待主管机关尽快出台，以切实推动各项政策落地，重点涵盖收入认定方式、家庭经营户税务申报与缴纳机制，以及创新型初创企业税收优惠申请程序等方面.