Article 10 of Resolution 198/2025/QH15 on supporting taxes, fees, and charges stipulates the termination of collecting and paying tuition fees (also known as tuition fees) from January 1, 2026.
Resolution 198/2025/QH15 applies to businesses, business households, business individuals and other related organizations and individuals.
Previously, in Resolution 68-NQ/TW on the development of the private economy, the Politburo proposed one of the solutions and requirements for the development of the private economy, including the requirement:
Have special mechanisms and policies to support small and medium-sized enterprises, ensuring compliance with market principles and international commitments; abolish subject fees; exempt corporate income tax for small and medium-sized enterprises in the first 3 years of establishment; allocate sufficient resources from the central budget and local budget for programs and policies to support enterprises, combined with mobilizing resources from investment funds of enterprises, business associations, industries, research institutes, universities... Strengthen the role of the private economy and entrepreneurs in contributing opinions and criticizing policies, ensuring substance, efficiency, and transparency.
Thus, according to the above regulations, from January 1, 2026, businesses and business households no longer have to pay gambling fees (gambling tax).
What is the current tuition fee level according to regulations?
According to Article 4 of Circular 302/2016/TT-BTC (amended and supplemented in Circular 65/2020/TT-BTC) regulating the fee level for subjects as follows:
- The fee level for subjects for organizing production and business activities of goods and services is as follows:
(1) Organizations with charter capital or investment capital of over 10 billion VND: 3,000,000 (three million) VND/year;
(2) Organizations with charter capital or investment capital from 10 billion VND or less: 2,000,000 (two million) VND/year;
(3) Branches, representative offices, business locations, non-business units, other economic organizations: 1,000,000 (one million) VND/year.
- The fee level for subject matter for individuals, groups of individuals, and households operating in the production and business of goods and services is as follows:
+ Individuals, groups of individuals, households with revenue over 500 million VND/year: 1,000,000 (one million) VND/year;
+ Individuals, groups of individuals, households with revenue over 300 to 500 million VND/year: 500,000 (five hundred thousand) VND/year;
+ Individuals, groups of individuals, households with revenue over 100 to 300 million VND/year: 300,000 (three hundred thousand) VND/year.
