Рабочее решение:
Код:

Function Base64Decode(ByVal base64String)
Const Base64 = "ABCDEFGHIJKLMNOPQRSTUVWXYZabcdefghijklmnopqrstuvwxyz0123456789+/"
Dim dataLength, sOut, groupBegin
base64String = Replace(base64String, vbCrLf, "")
base64String = Replace(base64String, vbTab, "")
base64String = Replace(base64String, " ", "")
dataLength = Len(base64String)
If dataLength Mod 4 <> 0 Then
Err.Raise 1, "Base64Decode", "Bad Base64 string."
Exit Function
End If
For groupBegin = 1 To dataLength Step 4
Dim numDataBytes, CharCounter, thisChar, thisData, nGroup, pOut
numDataBytes = 3
nGroup = 0
For CharCounter = 0 To 3
thisChar = Mid(base64String, groupBegin + CharCounter, 1)
If thisChar = "=" Then
numDataBytes = numDataBytes - 1
thisData = 0
Else
thisData = InStr(1, Base64, thisChar, vbBinaryCompare) - 1
End If
If thisData = -1 Then
Err.Raise 2, "Base64Decode", "Bad character In Base64 string."
Exit Function
End If
nGroup = 64 * nGroup + thisData
Next
nGroup = Hex(nGroup)
nGroup = String(6 - Len(nGroup), "0") & nGroup
pOut = Chr(CByte("&H" & Mid(nGroup, 1, 2))) + _
Chr(CByte("&H" & Mid(nGroup, 3, 2))) + _
Chr(CByte("&H" & Mid(nGroup, 5, 2)))
sOut = sOut & Left(pOut, numDataBytes)
Next
Base64Decode = sOut
End Function
'Переменная, присвоение значения, вывод в сообщение результата'
dim result
result = Base64Decode("MTIzNDU=")
WScript.Echo(result)