What is the detailed guide on online licensing fee payment in Vietnam in 2025?

What is the detailed guide on online licensing fee payment in Vietnam in 2025?

Below are the detailed steps for paying the licensing fee online in 2025 for your reference.

Step 1: Visit the website thuedientu.gdt.gov.vn

Step 2: Log in using your business account

Step 3: After logging in, select Pay Tax => Choose the bank for paying the licensing fee => Temporary Payment

Step 4: Fill in the licensing fee Payment Declaration

- Currency: Select VND

- Account to be debited: Select the account number from the bank chosen in step 3 to debit the payment to the state budget.

- Tax management agency information: Default is the tax management agency information of the business.

Note: If paying the tax for a branch/representative office, you must modify this section to match the tax management agency of the branch/representative office.

- Treasury Information:

+ Transfer to the State Treasury: System automatically selects

+ Open at designated commercial bank: Choose any bank but preferably choose the same banking system as the business, if available.

- Type of tax: Select “Domestic Tax”

- Under the “Other taxes” section, click “Select” => Declaration (Decision number, notification not yet available, hence declaration will be submitted) => Choose Declaration => Scroll down to “licensing fee” select 01/LPMB - Business License Fee Declaration (TT80/2021) => Tax period/Decision date/Notification date select Annually: 00/CN/YYYY and input the year in the adjacent box for “00/CN/year” => Continue

- In the "State Budget Payment Details" section, choose Item 2850 – State management fees related to production, business => Lookup => Scroll down to select the business license fee rate the business must pay (Sub-item)

- Then enter the corresponding amount of the business license fee in the VND Amount section.

Step 5: Select "Complete" and review the information (Tax management agency, Program Code, Economic Content Code)

Step 6: Choose "Sign and submit" (insert the digital signature, sign, and submit the Payment Slip)

Note: The content of the Detailed Guide on Paying licensing fee Online 2025 is for reference only.

What is the detailed guide on online licensing fee payment in Vietnam in 2025? (Image from Internet)

When is the deadline for paying the licensing fee in Vietnam in 2025?

According to Clause 9, Article 18 Decree 126/2020/ND-CP, the deadline for paying the business license fee is as follows:

Deadline for paying taxes related to state budget revenues from land, water resource exploitation rights, mineral resources, sea area usage fees, registration fees, business license fees

...

9. Business license fee:

a) The deadline for paying the business license fee is no later than January 30 each year.

b) For small and medium enterprises transitioning from households (including dependent units, business locations of enterprises) when the exemption period ends (fourth year since enterprise establishment), the deadlines are:

b.1) If the exemption period ends in the first 6 months, the due date is no later than July 30 of the exemption-ending year.

b.2) If the exemption period ends in the last 6 months, the due date is no later than January 30 of the following year.

c) For business households, individuals who resume operations after ceasing, the deadlines are:

c.1) If resumed in the first 6 months: No later than July 30 of the operating year.

c.2) If resumed in the last 6 months: No later than January 30 of the subsequent year.

Thus, the deadline for paying the licensing fee in 2025 is no later than January 30, 2025.

What is the licensing fee rate in Vietnam?

Based on Article 4 Decree 139/2016/ND-CP as amended and supplemented by Clause 2, Article 1 Decree 22/2020/ND-CP, the licensing fee rates are as follows:

- For organizations engaged in production, business of goods, services:

+ Organizations with a charter capital or investment capital over 10 billion VND: 3,000,000 VND/year;

+ Organizations with a charter capital or investment capital of 10 billion VND or less: 2,000,000 VND/year;

+ Branches, representative offices, business locations, public service providers, other economic organizations: 1,000,000 VND/year.

The licensing fee rate for organizations depends on the charter capital stated in the business registration certificate; in the absence of charter capital, it depends on the investment capital recorded in the investment registration certificate.

- For individuals, households engaged in production, business of goods, services:

+ Individuals, groups of individuals, households with a revenue over 500 million VND/year: 1,000,000 VND/year;

+ Individuals, groups of individuals, households with a revenue over 300 million to 500 million VND/year: 500,000 VND/year;

+ Individuals, groups of individuals, households with a revenue over 100 million to 300 million VND/year: 300,000 VND/year.

+ Revenue as the basis for determining the business license fee for individuals, groups of individuals, households follows the guidelines of the Ministry of Finance.

- Small and medium enterprises converted from business households (including branches, representative offices, business locations) post-exemption period (fourth year since establishment): full annual fee if ending in the first 6 months, 50% annual fee if ending in the latter 6 months.

Households, individuals, groups of individuals resuming production/business in the first 6 months pay the full annual fee, in the last 6 months pay 50% of the annual fee.

- Organizations with a charter capital or investment capital over or up to 10 billion VND with capital changes for determining the fee rely on the capital amount as of the preceding year to the year of fee application.

If the charter or investment capital in the business or investment registration certificate is in foreign currency, convert to VND at the buying exchange rate of the commercial bank, credit institution where the fee payer holds an account, at the fee payment time to the state budget.

- Fee-paying entities suspending operations send a notice to the tax authority before the payment deadline (January 30 each year), exempting them from the business license fee of the suspension year, provided the suspension notice is submitted and no fee has been paid for that year.

If the suspension conditions aren't met, pay the full annual business license fee.