Each year, hundreds of Vietnamese businesses receive administrative penalties for tax violations, not for intentional fraud, but simply for minor errors in declarations, late payments, or failure to keep up with the latest regulations. In 2026, when a series of tax policies come into effect simultaneously, that pressure will increase exponentially. This is also why more and more businesses are seeking solutions to hire professional tax accountants instead of trying to manage everything themselves or relying on an in-house accountant.
What changes await businesses in 2026?
Before we delve into the details... Should you hire accounting services?Let's face the reality: 2026 will be the year of the most extensive tax reforms in Vietnam in the past decade.
Abolish lump-sum tax and tighten regulations on electronic invoices from January 1, 2026.
The lump-sum tax mechanism for officially registered business households has been abolished. All transactions must have valid documentation, and only compliant electronic invoices are eligible for input tax deduction. This is a change with a direct impact. This includes all purchases of goods or services from partners.
Increase excise tax on alcoholic beverages.
Excise tax on alcoholic beverages will increase sharply from the beginning of 2026. Businesses in the distribution chain, F&B, and restaurant-hotel sectors need to adjust their cost of goods sold, expense structure, and tax declaration methods accordingly.
The amended Personal Income Tax Law has come into effect.
Day Effective from December 10, 2025, and starting in mid-2026, the new regulations bring several key changes, including an increase in the personal income tax exemption threshold for household/individual businesses from 200 million to 500 million VND per year, a new tax calculation mechanism based on actual income (revenue minus expenses) applying tax rate 15%, and adjustments to the progressive tax rate for salaries. Consequently, businesses must recalculate withholding tax for all employees.
VAT 8%
The VAT reduction policy 8% has been extended until December 31, 2026, for certain groups of goods and services. However, the line between eligible and ineligible groups is very thin. A single incorrect item code on an invoice can result in the full recovery of the deducted input tax., included Fines and late payment penalties.
Important notes regarding cashless payments: In 2026, tax authorities will intensify inspections of compliance with bank payment regulations. Businesses without electronic payment documents for expenses of 5 million VND or more will not be eligible to deduct input VAT and will not be allowed to include these expenses as valid costs when settling corporate income tax.
In 2026 alone, the internal accounting department will have to simultaneously monitor and update new policies alongside their daily work. An in-house accountant won't have enough time to keep up with all the policy changes and could easily miss something. Therefore, hiring a professional tax accountant from a firm with in-depth expertise and experience is a safe and effective solution.
What does it mean to hire a tax accountant?
Hire a tax accountant. This is a form of business where a company contracts with a professional service provider to perform all or part of its regular accounting and tax tasks, instead of maintaining an in-house accounting staff.
This model is not new. but this is a safe solution from 2026 onwards, especially This applies especially to small and medium-sized enterprises, startups, and household businesses that have recently changed their business type.
What does the scope of service include?
The scope of work for a service tax accountant will include:
- Monthly accounting entries
- Filing VAT, personal income tax, and corporate income tax returns.
- Annual financial report
- Annual tax settlement
- Explanation for tax audit
- Updating and disseminating new tax policies.
- Legal tax cost optimization consulting
- The representative works with the tax authorities.
The core values of hiring a tax accountant at MAN – Master Accountant Network
Many businesses only look at the monthly service fee when evaluating whether or not to hire a tax accountant. But the real value lies in what the business can achieve. It's about avoiding and optimizing, not just simply data entry and reporting.
Here are the core values that businesses gain when partnering with MAN – Master Accountant Network's tax accounting team:
- Compliance with the law: Decree 125/2020/ND-CP The fine for each violation of tax declaration and payment regulations ranges from 5 to 25 million VND., not including late payment penalties at an interest rate of 0.03%/day. Hiring a professional tax accountant ensures that tax returns are filed on time, in the correct format, and updated according to the latest regulations.
- Optimizing legal tax costs: Professional tax accountants not only do things correctly but also know how to optimize them within the legal framework, such as identifying deductible expenses, taking advantage of corporate income tax incentives under the right conditions, and allocating expenses reasonably across periods. This is a value that many businesses overlook when only looking at the seemingly high service fees..
- Free up 15-25 working hours per month: On average, businesses spend 15-25 hours each month on tax filing and bookkeeping if they do it themselves. By hiring MAN's tax accountant, business owners and management can focus that time on other issues.
- Up-to-date expertise: A professional tax accounting team will continuously monitor and update on new changes in tax policies. This is something that a part-time accounting staff member would find difficult to ensure, especially in 2026 when a series of policies will change simultaneously.
- Support during tax audits and inspections: When the tax authorities send an audit notice, businesses need experienced professionals to prepare focused and effective explanatory documents. With over 30 years of experience in auditing, accounting, and taxation, MAN confidently represents businesses directly in dealings with tax authorities, minimizing the risk of being fined higher than the actual amount and reducing pressure on business management.
Tax accounting service price list for 2026
The market price for tax accounting services in 2026 will depend on three main factors:
- Number of documents and invoices generated
- Industry, field of activity
- Scope of work, level of complexity of the job.
| Business group | Annual revenue (VND) | Documents/month | Field | Service fee/month (VNĐ) |
| Household businesses, Startups | Under 500 million | < 20 documents | Personal services, small retail, and legally registered freelancers. | 500.000 – 1.000.000 |
| Small business | 500 million – 3 billion | 20-50 documents | Trade, distribution, office services, consulting | 1.500.000 – 3.000.000 |
| Small and medium-sized enterprises | 3 - 10 billion | 50 – 150 documents | Small-scale manufacturing, construction, food and beverage, private education | 5.000.000 – 8.000.000 |
| Medium enterprises | 10 - 50 billion | 150 – 300 documents | Import/Export, Real Estate, Logistics, Private Healthcare | From 15,000,000 |
| Large enterprises or FDI | Over 50 billion | > 300 documents | Finance, pharmaceuticals, technology, diversified conglomerates | Contact for agreement |
Note: The price list is for reference only and reflects the general market price. Contact MAN – Master Accountant Network for detailed advice and a specific quote!
Additional service fees
In addition to routine accounting and tax filing tasks, businesses hiring tax accountants may also encounter specialized needs such as preparing annual financial statements, tax settlements, VAT refunds, or assistance with dealings with tax authorities. These specific tasks are usually charged separately depending on the complexity, scale of documentation, and the specific requirements of the business. The table below summarizes common market fees to help businesses estimate costs when hiring a tax accountant.
| Task | Reference fee (VNĐ) | Note |
| Establish and Submit annual financial report | 1.000.000 – 3.000.000 | Depending on the complexity and number of appendices |
| Year-end settlement of corporate income tax and personal income tax. | 500.000 – 2.000.000 | Many units are included in the annual package. |
| Monthly declaration of social insurance, health insurance, and unemployment insurance contributions. | 300.000 – 700.000 | Calculated based on the number of workers |
| Processing inspection files | 2.000.000 – 10.000.000 | Depending on the complexity of the inspection |
| In-depth tax consulting by the hour. | 300.000 – 800.000 | Tax structure consulting, M&A, corporate restructuring. |
| VAT refund | 1.000.000 – 5.000.000 | Usually calculated as % on the refund amount. |
The fees listed in the table are for reference only and may vary depending on the industry, scale of operations, number of documents, and the specific processing requirements of each business. To optimize costs and ensure compliance with tax laws, businesses should choose an accounting and tax service provider with practical experience, transparent work processes, and the ability to provide in-depth advice when complex transactions arise.
See more: Accounting service price list
Should you hire a tax accountant?
When considering whether to hire permanent accounting staff or outsource tax accounting. accounting services companyBusinesses need to comprehensively assess both direct costs and hidden costs such as training, benefits, software, and personnel risks. The table below helps businesses clearly see the differences between the two options to choose the model that best suits their scale and actual operational needs.
| Criteria | Internal accounting | Hire a tax accountant. |
| Monthly salary costs | 8 – 15 million VND/month | No issues arose. |
| Social insurance, health insurance and unemployment insurance (23%) | 2 – 3.5 million VND/month | No issues arose. |
| Training and updating | 3-10 million VND/month | Self-training service unit |
| Accounting software | 2-8 million VND/year | Self-equipped service unit |
| Equipment, workspace | Initial investment: 5-10 million VND | No issues arose. |
| Risk of employee turnover | Loss of continuity, need to recruit and retrain. | Backup team, maintaining continuity. |
| Flexibility | In principle | Adjust according to actual needs. |
| Tax expertise | Depends on personal experience. | Specialized Tax support team |
| Average total cost | 12 – 20 million VND | 1-3 million VND |
| Suitable for | Large businesses with numerous and complex transactions. | Small and medium-sized enterprises, Startups |
From the above comparative figures, it can be seen that hiring a tax accountant offers significant advantages in terms of cost, flexibility, and access to a team of highly specialized professionals. Meanwhile, the in-house accounting model is generally more suitable for large businesses with a high volume of transactions and requiring staff to work directly in the office on a daily basis.
Which businesses should prioritize hiring a tax accountant in 2026?
Not all businesses are in the same position when it comes to deciding to hire a tax accountant. Below are some examples. These are the two main groups.
Action needed today:
- Newly established businesses in the 2025-2026 period do not yet have a complete accounting system.
- Household businesses converting to company models.
- Startup prepares to raise capital.
- The company has just received a notice of inspection.
Consider switching:
- SMEs currently have accountants who also perform accounting duties.
- Businesses experience fluctuating document volumes that vary seasonally.
- The company is expanding and diversifying its business sectors.
- The company plans to borrow or raise funds within the next six months.
Frequently Asked Questions When Hiring a Tax Accountant
These are the types of businesses that should hire a tax accountant. In the initial stages, businesses often don't have many documents or transactions, so hiring a full-time accountant can be wasteful. Using an external service helps businesses ensure compliance with tax regulations from the start at a reasonable cost.
Professional service providers typically commit to information confidentiality through contractual terms. Businesses should choose a reputable provider with extensive experience and clearly defined confidentiality responsibilities to minimize risks to financial information.
Absolutely. Many businesses opt for a hybrid model, where in-house accounting handles daily paperwork and transactions, while outsourced tax accounting takes care of tax filing, risk assessment, and updating on new tax policies.
Legally, the business (the taxpayer) remains the entity legally responsible to the tax authorities. However, if the error is caused by the service provider and the contract includes a specific liability clause, the business can sue and claim compensation for damages. This is why the liability clause in a service contract is extremely important and should not be overlooked during contract negotiations. Should newly established businesses hire a tax accountant?
Does hiring a tax accountant guarantee the security of business data?
Can a business hire both a tax accountant and an in-house accountant?
If the service provider makes a mistake, who will bear the legal consequences?
Conclude
Choosing between in-house accounting and hiring a tax accountant is not just a cost-effective decision, but also directly impacts financial management efficiency, legal compliance, and tax safety for the business. In the context of constantly changing and updated tax regulations and electronic invoices, hiring a tax accountant is a viable solution. tax accounting services To access a team of highly specialized experts without incurring fixed personnel costs.
For small and medium-sized enterprises, startups, or newly established businesses, hiring a tax accountant is a cost-effective solution that minimizes the risk of errors in tax declarations and ensures that accounting records are always prepared in accordance with regulations.
For any further questions, assistance, or advice, please contact us. Contact MAN – Master Accountant Network To get assistance!
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
- Email: man@man.net.vn
Content production by: Mr. Le Hoang Tuyen – Founder & CEO of MAN – Master Accountant NetworkCPA Vietnam auditors with over 30 years of experience in accounting, auditing, and financial consulting.
