The tax declaration process for household businesses in 2026 will not only change in terms of implementation but will also be clearly defined through specific regulations. Decree 68/2026/ND-CP and detailed instructions from Official Document 1045/TNI-NVDTPCIn this context, the revenue threshold for tax declaration by household businesses continues to be the core factor influencing all tax declaration obligations and methods.
New regulations regarding the revenue threshold for tax declaration for household businesses under 500 million VND.
One of the most notable changes is the classification of business households based on revenue thresholds for tax declaration, especially for newly established businesses. The new regulations clearly outline the implementation roadmap according to the time of market entry, making it easier for taxpayers to track and avoid errors.
Household businesses operating during the first 6 months of the year
For households starting businesses between January and June 2026, if they meet the tax declaration revenue threshold of under 500 million VND, they need to do the following:
- First revenue announcement before July 31, 2026 (for the first half of the year)
- Second notification before January 31, 2027 (for the last 6 months of the year)
This method of dividing payments into periods helps tax authorities closely monitor the situation, while also enabling business households to proactively control their obligations.
Household businesses operating during the last 6 months of the year
If you start your business from July onwards and your revenue remains within the tax-declared threshold for household businesses, the procedure is simplified:
- Only one revenue notification is required.
- The deadline is January 31st of the following year.
This regulation significantly reduces the administrative burden on newly established businesses.
The method of declaration specifies the revenue threshold for tax declaration for household businesses.
Alongside changes to the revenue threshold for declaring taxes for household businesses, the method of filing tax returns has also been significantly digitized. Taxpayers can choose from:
- eTax Mobile app: suitable for small businesses, quick operation on your phone.
- National Public Service Portal: integrates multiple procedures, suitable for use with digital signatures.
- General Department of Taxation Portal: for large-scale businesses requiring in-depth information
Regardless of the channel used, checking the information before submitting is a mandatory step to avoid errors, especially in the context of stricter regulations on the revenue threshold for tax declarations by household businesses.
Revenue exceeding 500 million VND: Switch to official tax declaration.
When a household business no longer falls within the tax-declared revenue threshold of 500 million VND, its tax obligations will change significantly:
- Switch to quarterly tax filing.
- The use of electronic invoices is mandatory.
- Maintain complete records and archive all necessary documents.
This represents a shift from a simple mechanism to a more stringent management system, requiring careful preparation in accounting and operations.
Specific regulations for real estate leasing activities.
For individuals renting out houses, premises, or warehouses, the revenue threshold for declaring household business tax remains an important basis for determining the declaration method. Taxpayers can choose:
- File on a transaction-by-transaction basis (twice a year).
- Or file once a year.
This flexibility helps optimize cash flow and is suitable for the characteristics of irregular income.
Determining costs and inventory: A key factor.
For large businesses or those voluntarily adopting the new method, determining eligible expenses is crucial once the revenue threshold for basic household tax declarations has been exceeded.
Some requirements to note:
- Prepare an inventory list as of December 31, 2025.
- Submit with your application for Q1/2026 or before April 20, 2026.
- To serve as a basis for determining deductible expenses when calculating taxes.
Skipping this step may result in the expense being disallowed, increasing the amount of tax payable.
Support and penalty waiver policies for 2026
To encourage compliance with the declared revenue threshold for household businesses, the tax authorities have also introduced several support policies:
- No retroactive use of data from previous years.
- No penalties will be imposed for unintentional errors during the initial implementation phase.
- Focus on providing guidance instead of penalizing violations.
However, fraudulent activities or the deliberate concealment of revenue will still be dealt with severely.
Conclude
In summary, 2026 marks a significant shift in tax management for household businesses, as the entire process is built around a revenue threshold for tax declaration. Understanding this threshold correctly not only helps you accurately determine your tax obligations but also avoids risks such as errors, delays, or unintended changes in declaration methods. Proactively updating and implementing this correctly from the outset will significantly save household businesses time, money, and effort in the long run.
If you are still unsure about determining the revenue threshold for declaring business tax, choosing the appropriate declaration method, or preparing the correct documents, please refer to the following information. tax accounting services Alternatively, contact MAN – Master Accountant Network directly for personalized advice. Timely support will allow you to focus on business development while ensuring effective and sustainable legal compliance.
Contact information 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
Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Frequently Asked Questions about the Revenue Threshold for Tax Declaration by Household Businesses
The revenue threshold for declaring tax for household businesses is 500 million VND, calculated based on the total actual revenue generated during the calendar year. This is the basis for determining whether a household business is required to report revenue or must switch to the full tax declaration method.
No. If the business household's declared revenue remains within the tax-declared revenue threshold of under 500 million VND/year, the household only needs to notify the revenue within the prescribed timeframe and does not need to file periodic tax returns as with the declaration method.
As soon as the cumulative revenue for the year exceeds the tax-declared revenue threshold of 500 million VND for household businesses, the household business must: Switch to quarterly tax declarations, apply electronic invoices, and fully comply with accounting regulations.
No. According to the new regulations, even if the revenue in 2026 exceeds the declared tax threshold for household businesses, it will not be used to collect back taxes from previous years if the household business previously paid taxes using the lump-sum method legitimately.
According to the guidelines, tax returns for January, February, and March 2026 must be submitted no later than April 20, 2026. This is a crucial milestone in the transition to a revenue-based tax management mechanism for household businesses. How is the 500 million VND threshold determined?
If revenue is under 500 million VND, do I still need to file a tax return?
When should I switch to quarterly tax filing?
Will I be subject to back taxes from previous years if I declare higher revenue in 2026?
What's special about the tax filing deadline in early 2026?
