Business dissolution fees are the sum of all costs that owners must pay to officially terminate the company's legal status in 2026. Enterprise Law 2020 According to current legal regulations, the cost of dissolution includes not only administrative fees but also outstanding financial obligations. Understanding the various fees involved in business dissolution will help companies proactively plan their safe and budget-optimized exit from the market. MAN.
The nature of various types of business dissolution fees in the market.
When deciding to cease business operations, many owners often only focus on the fees payable to the business registration authority. However, in reality, business dissolution fees encompass many different layers of costs, and without a clear understanding, you can easily encounter unexpected expenses.
Government fees are usually fixed at Circular 47/2019/TT-BTC and are procedural in nature. Conversely, the costs associated with tax settlement, accounting record processing, and legal consulting services are the main components of the total business dissolution fee. Clearly separating these items will help businesses accurately assess the complexity of the process before proceeding officially.
Mandatory business dissolution fees as required by law.
To complete a valid dissolution application and have it removed from the company's name by the state authorities, the business needs to settle all financial obligations. These business dissolution fees are divided into three main groups based on the provisions of the Enterprise Law and tax laws.
Administrative fees and dissolution announcement fees
To encourage businesses to undergo digital transformation, the fee for filing dissolution applications directly through the National Business Registration Portal is now 0 VND. This is an effort by the government to alleviate the financial burden of business dissolution for struggling entities.
Although the application fee is free, businesses are still required to pay a fee for publishing the dissolution decision. This fee is stipulated at VND 100,000 per submission according to Circular 47/2019/TT-BTC. This is a mandatory step to widely publicize the dissolution fee and the company's status to creditors and stakeholders within 7 working days of the decision's approval.
Tax settlement and tax registration fees
This is the largest component of the total business dissolution fee. According to Circular 105/2020/TT-BTC, businesses must submit a written request to terminate their tax identification number (Form 24/ĐK-TCT) to the directly managing tax office.
Financial obligations that increase the cost of dissolving a business typically include:
- Business license tax: Must be paid in full for the fiscal year in which the dissolution takes place.
- Corporate income tax: Implementation tax settlement and submit the final financial statements up to the date of the dissolution decision.
- Late payment penalty: Applies to outstanding tax returns or obligations. Decree 125/2020/ND-CP.
Costs of settling insurance debts and employee wages.
According to the coordinated procedures outlined in Decree 122/2020/ND-CP, a business can only be dissolved after ensuring that all debts are fully paid. This includes outstanding social insurance contributions, health insurance contributions, and unpaid wages, which are an inseparable part of the actual business dissolution costs. The business needs to complete the social insurance record closing procedure for all employees and obtain a confirmation document from the district/county social insurance agency stating that there are no outstanding debts.
Price list for company dissolution services at MAN – Master Accountant Network
Understanding the pressures of legal procedures, MAN provides professional solutions to support businesses in exiting the market. The business dissolution fees at the Master Accountant Network are designed for transparency and maximum cost savings for clients.
Below is a table of reference fees for business dissolution in 2026 for common types of documents:
| Service category | Business status | Service fee (VNĐ) | Estimated time |
|---|---|---|---|
| Dissolve a company that is not yet operational. | No invoices generated, no outstanding taxes. | 1,500,000 – 2,500,000 | 15-20 days |
| Dissolving a company gives rise to issues. | The invoice is available; the tax records need to be reviewed. | 3,000,000 – 5,000,000 | 30-45 days |
| Dissolving a particularly difficult case file. | Lost license, lost seal, tax code locked. | Price quote after review | In reality |
Note: The above business dissolution fee table only includes the service fee for consulting and processing documents. Any outstanding taxes or administrative fines payable to the state budget will be paid by the business as notified by the relevant authorities.
In-depth tax code closure support service
For long-established businesses, the most challenging aspect lies not in the legal documentation but in explaining tax settlements. MAN's team of experts will assist in reviewing the entire documentation system, helping businesses identify risks early before tax authorities conduct audits, thereby significantly reducing dissolution fees arising from tax arrears.
Processing business records with locked tax identification numbers.
In cases where a business's tax identification number is locked due to inactivity at its registered address (the tax authority issues a notice that the taxpayer is not operating at the registered address), the process becomes more complex. We assist in restoring the tax identification number and submitting supplementary declarations before the official dissolution process, protecting the legal rights and optimizing dissolution costs for the legal representative.
Optimizing business dissolution fees in 2026
Following the correct procedure not only helps expedite the approval process but also allows you to tightly control the costs of dissolving your business. Business dissolution process This requires close coordination between the legal and accounting departments of the consulting firm.
The implementation sequence includes the following stages:
- Step 1: Make a dissolution decision and send notifications to creditors, employees, and the business registration authority.
- Step 2: Complete tax procedures, submit documents to terminate the tax identification number, and settle all financial obligations to finalize the final business dissolution fee.
- Step 3: Submit the application to remove the business name at the Business Registration Office under the Department of Planning and Investment.
Throughout this process, consulting firms like MAN – Master Accountant Network will represent the business in explaining accounting data to the tax authorities, helping to ensure a smoother tax registration closure process.
Important tips to save on business dissolution costs.
Shortcomings in preparation often lead to hefty administrative penalties, unwittingly increasing the costs of business dissolution.
Check the condition of the seal and license.
Businesses need to clearly identify the origin of their company seal. If using a seal issued by the police (before 2015), you are required to return it. If using a self-engraved seal according to the 2020 Enterprise Law, the business must destroy the seal according to a company resolution. Losing the seal without timely reporting it will result in significant administrative fines, directly adding to the actual business dissolution costs.
Review outstanding tax debts and periodic tax returns.
Before starting the process, ensure that all value-added tax returns, personal income tax returns, and invoice usage reports (if any) have been submitted in full. According to Decree 125/2020/ND-CP, late submission of tax returns carries a maximum fine of up to 25 million VND per violation. This is a business dissolution fee that can be completely avoided with thorough review from the outset.
Frequently Asked Questions about Business Dissolution Fees
Below is a summary of common questions from investors regarding the procedures and fees for dissolving a business when terminating company operations.
Can a business that owes taxes be dissolved?
What items are included in the total cost of dissolving a business?
How long does the dissolution process take to complete?
Does losing the company seal affect the cost of dissolution?
Why do dissolution service fees vary between different companies?
Conclusion regarding business dissolution fees and selection of support services.
The cost of dissolving a business does not have a fixed price for all cases; it depends closely on the entity's compliance with tax laws. A well-planned dissolution process will help owners confidently cease operations without worrying about post-dissolution legal risks.
If you are looking for the optimal solution for your business dissolution costs, then contact with MAN – Master Accountant Network. With the expert guidance of Le Hoang Tuyen, we are committed to providing a transparent process, helping businesses complete procedures quickly and safely.
Contact information for MAN – Master Accountant Network
- Address: 19A, 43rd Street, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
Content production is overseen by: Mr. Le Hoang Tuyen – Founder & CEO of MAN – Master Accountant Network, CPA Vietnam auditors with over 30 years of experience in accounting, auditing, and financial consulting.
