What are main characteristics of Business Licence Tax (BLT) in Vietnam?


Similar to other business entities in Vietnam, FDI Enterprises are required to pay BLT on the annual basis at the beginning of a calendar year. The tax amount is based on each entity’s legal capital as follows:

Levels of BLT

Legal Capital (VND)

BLT amount (VND)

Level 1

over 10 billion


Level 2

5 billion – 10 billion


Level 3

2 billion – 5 billion


Level 4

below 2 billion