Latest business dissolution costs in 2026 and fees you need to know.

The cost of dissolving a business in 2026 is a major concern for many business owners who need to cease business operations. In reality, the total cost can range from approximately 1.5 million VND to tens of millions of VND, depending on the business's operational status, the number of invoices issued, the accounting system, and any outstanding tax obligations.

Many businesses believe that dissolution simply involves submitting paperwork to the Business Registration Office. However, to complete the required procedures, businesses must also handle numerous tasks related to tax authorities, social insurance, asset liquidation, and debt settlement. Any mistakes in this process can prolong the dissolution time and incur unexpected additional costs.

So, what are the costs involved in dissolving a business in 2026? How much does it cost to dissolve a company? Will a business that hasn't started operations incur significant costs? This article will update the latest cost table and provide a detailed analysis of each case to help businesses proactively prepare a suitable budget.

What are the costs of dissolving a business in 2026?

The cost of dissolving a business in 2026 typically ranges from VND 1,500,000 to over VND 15,000,000, depending on the company's actual revenue, the number of invoices used, the completeness of its accounting records, and any outstanding tax debts or financial obligations that need to be settled.

This significant cost difference stems from the workload, legal aspects, and time that tax authorities need to spend reviewing a company's data system before issuing a decision to close its tax identification number. Surveys of dissolution cases show that preparing a flexible contingency budget is a wise move for any business owner.

What are the costs involved in dissolving a business?

Understanding each cost component that makes up the total dissolution budget will help the company's legal representative avoid being caught off guard or facing uncontrollable cost overruns throughout the process of dealing with regulatory authorities.

State fees when dissolving a business.

According to Circular 47/2019/TT-BTC of the Ministry of Finance, the fee for submitting dissolution documents directly at the Business Registration Office is currently waived. However, businesses are still required to fulfill certain administrative fee obligations as stipulated by law to complete the application.

The first mandatory fee is the fee for publishing the dissolution decision on the National Business Registration Portal, with a stipulated fee of 100,000 VND. In addition, depending on the establishment period and the type of seal used, the business may have to pay extra fees for procedures to cancel the seal or for processing the seal at the police station if the seal was issued before the 2020 Enterprise Law came into effect.

Costs of fulfilling tax obligations

This is always the largest and most unpredictable cost component in the entire company closure process. Businesses are required to complete this. tax settlement The tax authorities will only approve the deactivation of the tax identification number at the time the dissolution decision is made. Expenses under this category typically include:

• Costs of settling corporate income tax and personal income tax for the entire operating period not subject to audit, including reviewing and separating items. Expenses that are not deductible when calculating corporate income tax..
• The cost of processing unused invoices by canceling them on the electronic invoice system is strictly regulated by Decree 123/2020/ND-CP.
• The cost of hiring professional personnel to review and correct accounting data discrepancies between tax returns and actual invoices aims to minimize the amount of penalties and back taxes to be collected.

The cost of paying off debts and financial obligations.

Clause 2 of Article 208 of the 2020 Enterprise Law clearly stipulates that an enterprise can only be dissolved when it ensures the full payment of all debts and other financial obligations. Therefore, the business owner must have a plan to prepare sufficient cash flow to settle all debts completely.

• Tax liabilities incurred throughout the operation are recorded in the tax authority's system, as well as tax liabilities after the final dissolution settlement results are available.
• Employees' outstanding social insurance contributions are paid in order to receive confirmation from the social insurance agency that their obligations have been fulfilled, serving as the basis for closing their social insurance accounts.
• Failure to pay wages, severance pay, or other benefits to employees as committed in the labor contract and as stipulated in the Labor Code.
• Debts payable to partners, service providers, or suppliers of goods and services should be avoided to prevent civil disputes from prolonging the legal dissolution process at the Department of Planning and Investment.

Costs of liquidating business assets

When deciding to close down, all assets legally owned by the business, such as machinery, equipment, vehicles, or inventory, must be liquidated completely. This includes fees for hiring a professional valuation firm, auction organization costs, or transportation and site clearance costs.

The asset liquidation process also gives rise to the obligation to declare VAT and corporate income tax on the liquidation revenue. Inaccurate accounting at this stage can easily lead to the tax authorities rejecting the tax return or imposing heavy administrative tax penalties.

Factors affecting the cost of dissolving a business.

Each business has a different operating structure and transaction history, resulting in significant differences in the actual costs associated with each dissolution process.

Costs of dissolving a business that has not yet commenced operations.

For newly established companies that have not yet commenced operations or issued any VAT invoices, the dissolution procedure is relatively simple. The actual cost for this case usually ranges from VND 1,500,000 to VND 2,500,000. The main tasks involve submitting blank tax returns and financial statements, writing a commitment letter stating that no business activity has occurred to the tax authorities, and submitting an application to deactivate the tax identification number. Because there is no complex accounting data or documentation, the processing time by the authorities is also very quick.

Company dissolution costs have been invoiced.

Once the company is operational and has actual sales transactions, dissolution costs will increase significantly, usually at least 5,000,000 VND or more. Having issued both outgoing and incoming invoices requires an extremely rigorous data reconciliation process. Businesses must budget for verifying the validity of each invoice, handling erroneous invoices, and ensuring that all declared revenue and expenses match the periodically submitted financial statements.

Tax settlement costs when dissolving a business.

Tax settlement is always the biggest and most unpredictable financial hurdle in the entire dissolution process. This cost directly depends on the number of years of operation without a tax audit, actual total revenue, and the transparency of the accounting system. If the business has an inconsistent accounting system or lost original documents, the cost of cleaning up the accounting system can amount to tens of millions of VND. In addition, the business must also budget for penalties for late filing of tax returns and late payment of taxes as stipulated in the 2019 Tax Administration Law, with a penalty rate of 0.031 TP3T per day on the amount of overdue tax.

Costs of dissolving a limited liability company.

Limited liability companies with one or more members generally have relatively stable legal service costs due to their clear ownership structure. However, for limited liability companies with two or more members, additional costs may arise from procedures such as member council meetings, drafting agreements on the legal distribution of assets and liabilities. Internal disputes over financial interests and prolonged dissolution processes will directly drive up legal operating costs.

Costs of dissolving a joint-stock company

The process of dissolving a joint-stock company is significantly more complex due to the large number of shareholders and the multi-tiered governance structure. The dissolution costs for this type of company are typically higher than those for a limited liability company (LLC) because of additional procedures such as organizing a General Meeting of Shareholders to gather opinions, compiling a list of agreeing shareholders, handling detailed share rights, and making public announcements in accordance with the 2020 Enterprise Law. The lack of consensus among a group of shareholders can cause delays in the process and lead to unexpected costs for dispute resolution consulting services.

Costs of dissolving a foreign direct investment (FDI) enterprise.

Due to being governed by both the Enterprise Law and the Investment Law, the costs of dissolving an FDI enterprise are always the highest, typically starting from VND 15,000,000 to over VND 30,000,000. Specific fees include the cost of notarizing and translating legal documents from abroad, the cost of mandatory financial statement audits, the cost of processing the return of the Investment Registration Certificate, and the closing of direct investment capital accounts at commercial banks.

Latest Business Dissolution Cost Table 2026

To help managers easily compare and plan appropriate budgets, below is a summary table of reference costs based on actual market conditions in 2026.

The actual cost may be flexibly adjusted upwards or downwards depending on the transparency of the documentation system and the cooperation of the business in explaining data to the tax authorities.

Cost of comprehensive business dissolution services at MAN

Utilizing professional support services from a reputable organization is the optimal solution to help business owners exit the market smoothly, safely, and legally. Understanding the financial difficulties businesses face when closing down, MAN – Master Accountant Network offers various packages. Business dissolution services 2026 The package is optimally designed for each specific target group.

Business dissolution services have not yet been requested.

This service package is specifically designed by MAN for newly established companies or those that have been established for a long time but have not yet had any business transactions. The all-inclusive cost is extremely economical, ranging from only VND 1,500,000 to VND 2,000,000. MAN's team of experts will handle all procedures on behalf of the client, including submitting the application to deactivate the tax code, submitting the blank report, submitting the application to the Business Registration Office, and delivering the completed deregistration results without the client needing to travel.

Business dissolution services have been invoiced.

For businesses with existing sales activities, MAN offers a service package ranging from VND 5,000,000 to VND 8,000,000. This package includes a thorough review of the input and output invoice system, data reconciliation with the tax authority's system, procedures for canceling any remaining electronic invoices, and representing the business in working directly with tax officials to obtain a notice of tax code deactivation in the shortest possible time.

Business dissolution services require tax settlement.

This is the most intensive and challenging service package. The service cost typically starts from VND 8,000,000 and depends on the number of years the business has not yet finalized its accounts. MAN will assign experienced chief accountants and auditing experts to conduct a thorough review of the accounting system, identify errors that could lead to penalties, guide the business in supplementing valid documents, and directly explain the data when the tax authorities conduct an on-site dissolution audit.

FDI company dissolution services

With a strong team of lawyers and consultants deeply knowledgeable in international investment law, MAN provides professional FDI enterprise dissolution services at competitive costs starting from VND 15,000,000. We are responsible for handling everything from terminating the investment project, returning the Investment Registration Certificate, settling contractor taxes, auditing financial statements, to guiding the legal closure of direct investment capital accounts.

Why should you use MAN's services?

Most businesses that handle dissolution procedures themselves encounter difficulties in tax settlement due to a lack of in-depth accounting knowledge and constantly changing legal regulations. Choosing to partner with MAN – Master Accountant Network brings exceptional value to businesses:

• Save maximum time and travel costs because MAN handles the entire process from start to finish.
• Control and minimize the risk of tax penalties through a thorough document review process before submitting documents to the authorities.
• Ensuring the absolute legal validity of the application prevents it from being indefinitely suspended in the national business registration system.

Business dissolution procedures as stipulated in 2026.

The process for ceasing the company's operations in 2026 will be streamlined and implemented in accordance with the steps stipulated in Decree 01/2021/ND-CP and other current legal documents.

Through the decision to dissolve the business.

The company owner, the Board of Members, or the General Meeting of Shareholders convenes a meeting and approves the dissolution decision. This decision must clearly state the reasons for closure, the asset liquidation plan, and the schedule for paying all of the company's debts. Within 7 working days of signing the decision, the company must publicly notify the Business Registration Office, the directly managing tax authority, and all employees of the company of the dissolution decision.

Pay off debts and financial obligations.

Businesses must recover outstanding debts and liquidate fixed assets and equipment to obtain the financial resources to pay off actual debts. Debt repayment must be carried out strictly according to the order of priority stipulated by law: top priority for wages, severance pay, and social insurance contributions for employees; followed by tax debts; and finally, debts to suppliers and trading partners.

Complete the procedures with the tax authorities.

This is a crucial step that determines how quickly or slowly a business will be dissolved. The business submits an application to terminate its tax identification number to the directly managing tax authority. The tax authority will inspect the tax declaration system and conduct an audit of the business's accounting records for any uncompleted years of operation. After the business fulfills all tax obligations and pays any penalties (if applicable), the tax authority will issue a Notice of Tax Identification Number Closure.

Submit dissolution documents to the Business Registration Office.

After receiving notification of tax code deactivation, the business proceeds to prepare the necessary documents. business dissolution documents The complete dossier must be submitted to the Business Registration Office under the Department of Planning and Investment where the head office is located. The dossier includes the notice of business dissolution, a report on the results of asset liquidation, a list of creditors who have been fully paid, and the company's initial dissolution decision.

Terminate the legal status of the business.

The Business Registration Office will verify the validity of the dissolution application within 5 working days from the date of receiving all necessary documents. If the application meets the requirements and there are no disputes or complaints from the relevant parties, the business registration authority will update the legal status of the enterprise in the National Database of Business Registration to "Dissolved," officially ending the company's operational life in the market.

How long does it take to dissolve a business?

The time it takes to complete a business closure depends entirely on the complexity of the accounting records and the progress of working with the relevant tax authorities.

Timeframe for dissolution of businesses that have not yet commenced operations.

For businesses that have never actually started operating and haven't used invoices, the dissolution process is very quick. The tax code deactivation only takes about 5 to 10 working days because the tax authorities don't need to conduct an on-site inspection. After that, the procedures at the Department of Planning and Investment take another 5 working days. The total time to complete this process usually only takes 15 to 20 days.

Timeframe for dissolution of businesses that have generated revenue.

For companies that have been operating and generating revenue, the dissolution process typically takes 3 to 6 months, and in complex cases, it can take over a year. The main reason is that the tax authorities' scheduling of audits and settlements often takes a long time, coupled with the lengthy process of reviewing and clarifying discrepancies in accounting documents between the business and the regulatory agency, which involves multiple rounds of complex reconciliation.

Factors that can prolong the dissolution process

There are many practical reasons why a company's dissolution process can be stalled and dragged out beyond control:

• Businesses still have outstanding tax debts and penalties for late tax payments that have been outstanding for many years.
• Internal disputes arise among contributing members or shareholders regarding the distribution of the remaining proceeds from the liquidation of assets.
• Social insurance contributions have not been fully paid or the social insurance records for all employees have not been finalized due to outstanding periodic insurance payments.
• The company has not completed the dissolution procedures for its branches, representative offices, or affiliated business locations before submitting the dissolution application for the parent company.

Frequently Asked Questions about Business Dissolution Costs 2026

Below is a quick Q&A of the most frequently asked questions from business owners, compiled by MAN's team of legal and financial experts.

Conclude

Business dissolution costs in 2026 are a mandatory budget for businesses to safely and legally withdraw from the market. Proactively reviewing accounting records and settling tax obligations and internal debts early on is key to optimizing these costs. When facing complex tax filing issues or debt disputes, business owners should seek assistance from reputable consulting firms like MAN – Master Accountant Network for professional, safe, and cost-effective solutions.

Contact information for services at MAN – Master Accountant Network

• Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
• Mobile/Zalo: 0903 963 163 – 0903 428 622
• E-mail: man@man.net.vn
• Google Business Profile: View MAN – Master Accountant Network's Google Business Profile 
• LinkedIn Founder: View expert Le Hoang Tuyen's LinkedIn profile. 

Responsible for production and professional content review by: Mr. Le Hoang Tuyen – Founder & CEO of MAN – Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.

MAN – Master Accountant Network is committed to providing transparent, up-to-date professional information in accordance with current legal regulations and adhering to professional standards in the fields of accounting, auditing, and taxation.