What is the detailed lunar and Gregorian calendar in 2026? What is the deadline for licensing fee payment in Vietnam in 2026?

What is the detailed lunar and Gregorian calendar in 2026?

The lunar and Gregorian calendars are two familiar time measurement systems closely linked to the lives of the Vietnamese people and many cultures worldwide. While the Gregorian calendar is predominantly used for administrative, scientific, and international trade activities, the lunar calendar holds profound spiritual and cultural value, particularly during traditional festivals, ancestor worship, and fortune-telling events.

Below is the detailed Lunar and Gregorian calendar for the 2026 across all months for your reference:

Lunar and Gregorian calendar 2026 - January

Lunar and Gregorian calendar 2026 - February

Lunar and Gregorian calendar 2026 - March

Lunar and Gregorian calendar 2026 - April

Lunar and Gregorian calendar 2026 - May

Lunar and Gregorian calendar 2026 - June

Lunar and Gregorian calendar 2026 - July

Lunar and Gregorian calendar 2026 - August

Lunar and Gregorian calendar 2026 - September

Lunar and Gregorian calendar 2026 - October

Lunar and Gregorian calendar 2026 - November

Lunar and Gregorian calendar 2026 - December

What is the deadline for licensing fee payment in Vietnam in 2026?

According to Clause 9, Article 18 of Decree 126/2020/ND-CP, the deadline for payment of the licensing fee in 2026 is specified as follows:

Tax payment deadlines for amounts payable to the state budget from land, fees for the right to exploit water resources, mineral resources, sea use, registration fees, licensing fees

...

9. licensing fee:

a) The deadline for licensing fee payment is January 30 of each year.

b) For small and medium-sized enterprises transitioning from household businesses (including dependent units and business locations of the enterprise) after the exemption period ends (the fourth year from the establishment of the enterprise), the deadline for licensing fee payment is as follows:

b.1) If exemption ends in the first 6 months of the year, the payment deadline is July 30 of that year.

b.2) If exemption ends in the last 6 months of the year, the payment deadline is January 30 of the following year.

c) Household and individual businesses resuming activities after cessation must pay licensing fees as follows:

c.1) If resuming in the first 6 months of the year: Deadline is July 30 of that year.

c.2) If resuming in the last 6 months of the year: Deadline is January 30 of the following year.

Therefore, if no new documents are issued in 2025, the final deadline for licensing fee payment in 2025 will fall on January 30, 2026.

What is the current licensing fee rate in Vietnam?

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

(1) licensing fee rates for organizations engaged in production, business of goods, and services are as follows:

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

+ Organizations with charter capital or investment capital from 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 with charter capital or investment capital over 10 billion VND and organizations with capital from 10 billion VND or less is based on the charter capital recorded in the business registration certificate; if no charter capital is present, it is based on the investment capital recorded in the investment registration certificate.

(2) licensing fee rates for individuals and households engaged in production and business of goods, services are as follows:

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

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

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

+ Revenue for determining the licensing fee for individuals, groups, households is guided by the Ministry of Finance.

(3) Small and medium-sized enterprises transitioning from household businesses (including branches, representative offices, business locations) after the exemption period ends (year four from the enterprise's establishment) must pay the full annual fee if the exemption ends in the first 6 months; if in the last 6 months, 50% of the annual fee.

Households, individuals, and groups resuming business activities after dissolution must pay the full annual fee if resuming in the first 6 months and 50% if resuming in the last 6 months.

Note:

- Organizations with capital over 10 billion VND and organizations with capital from 10 billion VND or less who change their charter or investment capital calculate fees based on the previous year's capital.

If capital is recorded in foreign currency in the business or investment registration certificates, it should be converted to Vietnamese dong for fee calculation based on the buying exchange rate of the bank where the fee payer has an account when paying the fee to the state budget.

- Fee payers actively submit written notices to tax authorities about business suspensions within the calendar year to avoid paying fees for that year, provided the suspension notice is submitted before the fee deadline (January 30 annually) and fees for the year of suspension haven't been paid.

A business suspension that doesn't meet these conditions requires payment of the full annual fee.