On November 19, 2025, the Minister of Finance issued Circular 110/2025/TT-BTC stipulating the collection rates, collection and payment regimes for appraisal fees to grant karaoke and discotheque business licenses.
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Image 1: "Fees for appraisal of granting licenses to meet the conditions for operating karaoke and discotheque services from January 5, 2026"_Hotline: 0972118764
Accordingly, the fee for appraisal of granting a license to operate karaoke services or discotheques from January 5, 2026 is as follows:
- The fee for appraisal of granting a license to operate karaoke services is VND 1,000,000/room, but the total fee shall not exceed VND 6,000,000/License/appraisal.
- The fee for appraisal of granting a license to operate discotheques is VND 10,000,000/License/appraisal.
- The adjusted appraisal fee:
+ License to operate karaoke services or discotheques in case of change of ownership: VND 500,000/License/appraisal.
+ The license for karaoke service business eligibility in case of adding more rooms is 1,000,000 VND/room, but the total collection amount does not exceed 6,000,000 VND/License/assessment.
The fee payer shall pay the fee to the fee collection organization in one of the following forms:
- Pay the fee in a non-cash form into the fee collection account of the fee collection organization opened at a credit institution or into the state budget fee collection account of the fee collection organization opened at the State Treasury.
- Pay the fee through the account of the agency or organization receiving money other than the fee collection organization (applicable to cases of performing administrative procedures, providing online public services according to the Government's regulations on implementing the one-stop, one-stop mechanism in handling administrative procedures). Within 24 hours from the time of receiving the fee, the agency or organization receiving the money must transfer all collected fees to the fee collection account of the fee collection organization opened at a credit institution or deposit all collected fees into the state budget.
- Pay fees in cash to the fee collection organization.
The fee collection organization shall deposit 100% of the collected fees into the state budget according to the chapter and sub-item of the current State Budget Directory, including the related arising (if any) round balance of the relevant account during the fee collection process. The source of expenses for fee collection is arranged by the state budget in the estimate of the fee collection organization according to the regime and norms of state budget expenditure as prescribed by law. The fee collection organization shall declare and pay fees according to the provisions of the law on tax administration.
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