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VIETNAM: New Business Fee Structure Effective as of January 2017

As 1 January 2017, businesses with a charter capital exceeding VND10 billion (US$439,483) will have to pay a business fee of VND3 million (US$132) per annum. In the case of those businesses with a charter capital below that, a fee of VND2 million is payable.

In addition, flat fee of VND1 million will be levied on non-revenue generating entities, including branches and representative offices of overseas companies. A separate fee schedule, ranging from VND300,000 to VND500 million, will apply to individuals and family businesses depending on levels of annual revenue.

Content provided by Picture: HKTDC Research
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