diff --git a/contracts/tests/SampleVRC25Upgradable.sol b/contracts/tests/SampleVRC25Upgradable.sol
new file mode 100644
index 0000000..865caf8
--- /dev/null
+++ b/contracts/tests/SampleVRC25Upgradable.sol
@@ -0,0 +1,45 @@
+// SPDX-License-Identifier: MIT
+pragma solidity >=0.6.2;
+
+import "../VRC25Upgradable.sol";
+
+contract SampleVRC25Upgradable is VRC25Upgradable {
+    using Address for address;
+    event Hello(address sender);
+
+    constructor() public {
+        __VRC25_init("Example Fungible Token", "EFT", 0);
+    }
+
+    function init() public {
+
+    }
+
+    /**
+     * @notice Calculate fee required for action related to this token
+     * @param value Amount of fee
+     */
+    function _estimateFee(uint256 value) internal view override returns (uint256) {
+        return value + minFee();
+    }
+
+    function sayHello() public {
+        _chargeFeeFrom(msg.sender, address(0), estimateFee(0));
+
+        emit Hello(msg.sender);
+    }
+
+    function supportsInterface(bytes4 interfaceId) public view override returns (bool) {
+        return interfaceId == type(IVRC25).interfaceId || super.supportsInterface(interfaceId);
+    }
+
+    /**
+     * @notice Issues `amount` tokens to the designated `address`.
+     *
+     * Can only be called by the current owner.
+     */
+    function mint(address recipient, uint256 amount) external onlyOwner returns (bool) {
+        _mint(recipient, amount);
+        return true;
+    }
+}
diff --git a/tests/SampleVRC25.spec.ts b/tests/SampleVRC25.spec.ts
index d5f3e9a..c73c5ba 100644
--- a/tests/SampleVRC25.spec.ts
+++ b/tests/SampleVRC25.spec.ts
@@ -231,7 +231,7 @@ async function createPermit(token: SampleVRC25, owner: Signer, spenderAddress: s
   const chainId = await hhe.ethers.provider.send('eth_chainId', []);
 
   const domain: EIP712Domain = {
-    name: "VRC25Permit",
+    name: "VRC25",
     version: "1",
     chainId: chainId,
     verifyingContract: token.address,
diff --git a/tests/SampleVRC25Upgradable.spec.ts b/tests/SampleVRC25Upgradable.spec.ts
new file mode 100644
index 0000000..0ec9b79
--- /dev/null
+++ b/tests/SampleVRC25Upgradable.spec.ts
@@ -0,0 +1,149 @@
+// Import the necessary dependencies
+import hhe from 'hardhat';
+import { Signer, BigNumber } from 'ethers';
+import { expect } from 'chai';
+import { SampleVRC25Upgradable } from '../typechain-types';
+import { ECDSASignature, EIP712Domain, EIP712TypeDefinition } from './EIP712';
+import { time } from '@nomicfoundation/hardhat-network-helpers';
+
+const ZERO_ADDRESS = '0x0000000000000000000000000000000000000000';
+
+describe('SampleVRC25 token', async function() {
+  let owner: Signer;
+  let ownerAddress: string;
+  let sender: Signer;
+  let senderAddress: string;
+  let recipient: Signer;
+  let recipientAddress: string;
+  let c98Token: SampleVRC25Upgradable;
+  let minFee = hhe.ethers.utils.parseEther('1');
+  let snapshot: any;
+
+  before(async function() {
+    [owner, sender, recipient] = await hhe.ethers.getSigners();
+    ownerAddress = await owner.getAddress();
+    senderAddress = await sender.getAddress();
+    recipientAddress = await recipient.getAddress();
+    const tokenFactory = await hhe.ethers.getContractFactory('SampleVRC25Upgradable');
+    c98Token = await tokenFactory.connect(owner).deploy();
+    await c98Token.deployed();
+  });
+
+  beforeEach(async function() {
+    snapshot = await hhe.ethers.provider.send('evm_snapshot', []);
+  });
+
+  afterEach(async function() {
+    await hhe.ethers.provider.send('evm_revert', [snapshot]);
+  });
+
+  it('cannot set fee without ownership', async function() {
+    await expect(c98Token.connect(recipient).setFee(minFee))
+      .to.be.revertedWith('VRC25: caller is not the owner');
+  });
+
+  it('check ownership', async function() {
+    expect(await c98Token.owner()).to.equal(ownerAddress);
+  });
+
+  it('should transfer ownership', async function() {
+    await c98Token.transferOwnership(recipientAddress);
+    expect(await c98Token.owner()).to.equal(ownerAddress);
+    await c98Token.connect(recipient).acceptOwnership();
+    expect(await c98Token.owner()).to.equal(recipientAddress);
+  });
+
+  it('cannot transfer ownership without ownership', async function() {
+    await expect(c98Token.connect(recipient).transferOwnership(recipientAddress))
+      .to.be.revertedWith('VRC25: caller is not the owner');
+  });
+
+  it('should mint tokens', async function() {
+    const amount = hhe.ethers.utils.parseEther('1000');
+    const balanceBefore = await c98Token.balanceOf(recipientAddress);
+    await c98Token.connect(owner).mint(recipientAddress, amount);
+    const balanceAfter = await c98Token.balanceOf(recipientAddress);
+    expect(balanceAfter).to.equal(balanceBefore.add(amount));
+  });
+
+  it('cannot mint without ownership', async function() {
+    await expect(c98Token.connect(recipient).mint(ownerAddress, hhe.ethers.utils.parseEther('1')))
+      .to.be.revertedWith('VRC25: caller is not the owner');
+  });
+
+  it('should burn tokens without fee', async function() {
+    await c98Token.connect(owner).mint(senderAddress, hhe.ethers.utils.parseEther('1000'));
+    const amount = hhe.ethers.utils.parseEther('100');
+    await c98Token.setFee(0);
+    const balanceBefore = await c98Token.balanceOf(senderAddress);
+    await c98Token.connect(sender).burn(amount);
+    const balanceAfter = await c98Token.balanceOf(senderAddress);
+    expect(balanceAfter).to.equal(balanceBefore.sub(amount));
+  });
+
+  it('cannot burn exceeds balance', async function() {
+    await c98Token.connect(owner).mint(senderAddress, hhe.ethers.utils.parseEther('1000'));
+    const amount = hhe.ethers.utils.parseEther('1001');
+    await expect(c98Token.connect(owner).burn(amount))
+      .to.be.revertedWith('VRC25: insuffient balance');
+  });
+
+  it('should transfer tokens', async function() {
+    await c98Token.connect(owner).mint(senderAddress, hhe.ethers.utils.parseEther('1000'));
+    const initialSenderBalance = hhe.ethers.utils.parseEther('1000');
+    const transferAmount = hhe.ethers.utils.parseEther('500');
+    const fee = await c98Token.estimateFee(transferAmount);
+    const initialRecipientBalance = hhe.ethers.BigNumber.from(0);
+    const ownerBalance = await c98Token.balanceOf(senderAddress);
+    const recipientBalance = await c98Token.balanceOf(recipientAddress);
+    expect(ownerBalance).to.equal(initialSenderBalance);
+    expect(recipientBalance).to.equal(initialRecipientBalance);
+    await c98Token.connect(sender).transfer(recipientAddress, transferAmount);
+    expect(await c98Token.balanceOf(senderAddress)).to.equal(initialSenderBalance.sub(transferAmount.add(fee)));
+    expect(await c98Token.balanceOf(recipientAddress)).to.equal(initialRecipientBalance.add(transferAmount));
+  });
+
+  it('cannot transfer exceeds balance', async function() {
+    await c98Token.connect(owner).mint(senderAddress, hhe.ethers.utils.parseEther('1000'));
+    const amount = hhe.ethers.utils.parseEther('1001');
+    await expect(c98Token.connect(sender).transfer(recipientAddress, amount))
+      .to.be.revertedWith('VRC25: insuffient balance');
+  });
+
+  it('cannot transfer to the zero address', async function() {
+    await c98Token.connect(owner).mint(senderAddress, hhe.ethers.utils.parseEther('1000'));
+    const transferAmount = hhe.ethers.utils.parseEther('500');
+    await expect(c98Token.connect(sender).transfer(ZERO_ADDRESS, transferAmount))
+      .to.be.revertedWith('VRC25: transfer to the zero address');
+  });
+
+  it('should approve tokens', async function() {
+    await c98Token.connect(owner).mint(senderAddress, hhe.ethers.utils.parseEther('1000'));
+    const beforeAllowance = await c98Token.allowance(senderAddress, recipientAddress);
+    const amount = hhe.ethers.utils.parseEther('1000');
+    await c98Token.connect(owner).setFee(minFee);
+    await expect(await c98Token.connect(sender).approve(recipientAddress, amount))
+      .changeTokenBalance(c98Token, owner, minFee);
+    const afterAllowance = await c98Token.allowance(senderAddress, recipientAddress);
+    expect(afterAllowance).to.equal(beforeAllowance.add(amount));
+  });
+
+  it('cannot approve to the zero address', async function() {
+    await c98Token.connect(owner).mint(senderAddress, hhe.ethers.utils.parseEther('1000'));
+    await expect(c98Token.connect(owner).approve(ZERO_ADDRESS, '1'))
+      .to.be.revertedWith('VRC25: approve to the zero address');
+  });
+
+  it('should transferFrom successful', async function() {
+    await c98Token.connect(owner).mint(senderAddress, hhe.ethers.utils.parseEther('1000'));
+    const balanceBefore = await c98Token.balanceOf(recipientAddress);
+    const amount = hhe.ethers.utils.parseEther('100');
+    await c98Token.connect(sender).approve(recipientAddress, hhe.ethers.utils.parseEther('200'));
+    expect(await c98Token.allowance(senderAddress, recipientAddress)).to.equal(hhe.ethers.utils.parseEther('200'));
+    await c98Token.connect(recipient).transferFrom(senderAddress, recipientAddress, amount);
+    const fee = await c98Token.estimateFee(amount);
+    expect(await c98Token.allowance(senderAddress, recipientAddress)).to.equal(hhe.ethers.utils.parseEther('200').sub(amount).sub(fee));
+    const balanceAfter = await c98Token.balanceOf(recipientAddress);
+    expect(balanceAfter).to.equal(balanceBefore.add(amount));
+  });
+});