Thus, according to the above regulations, the licensing fees for 2025 are divided into 3 specific steps as follows:

This Law comes into force from July 01, 2025, except in the cases specified in Clause 2 of this Article. Regulations on revenues of household businesses and individual businesses not subject to VAT at Clause 25 Article 5 of this Law and Article 17 of this Law come into force from January 01, 2026.

VAT on goods and services that are currently subject to 10% VAT shall be reduced, except the following goods and services:
a) Telecommunication, financial activities, banking activities, securities, insurance, trading of real estate, metal and precast metal products, mining products (excluding coal mining), coke mining, refined oil, chemical products. Further details are provided in Appendix I enclosed herewith.

Personal income taxpayers include residents who earn taxable incomes specified in Article 3 of this Law inside and outside the Vietnamese territory and non-residents who earn taxable incomes specified in Article 3 of this Law inside the Vietnamese territory.