{"id":7212,"date":"2026-01-13T19:17:00","date_gmt":"2026-01-14T02:17:00","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7212"},"modified":"2026-01-14T19:22:05","modified_gmt":"2026-01-15T02:22:05","slug":"chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/","title":{"rendered":"How will tax policies change from 2026 onwards?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">From 2026 onwards, Vietnam&#039;s tax system is expected to undergo significant transformations. These adjustments aim not only to modernize management but also to support taxpayers in the new economic context. The following are the key points that have been reinterpreted.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Cai_cach_Thue_Thu_nhap_ca_nhan_TNCN_doi_voi_nguoi_lao_dong\" >Reforming Personal Income Tax for Employees<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Cac_khoan_giam_tru_khi_tinh_thue_TNCN\" >Deductions when calculating personal income tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Nguong_thu_nhap_chiu_thue_truoc_khi_tru_bao_hiem\" >Taxable income threshold before insurance deductions.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Thue_TNCN_trong_truong_hop_phat_sinh_khoan_thu_bat_thuong\" >Personal income tax in cases of unusual income.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Loi_ich_thue_TNCN_nam_2026_so_voi_quy_dinh_cu_truoc_day\" >Benefits of personal income tax in 2026 compared to the previous regulations.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Quy_dinh_moi_doi_voi_Ho_kinh_doanh_va_Thuong_mai_dien_tu\" >New regulations for household businesses and e-commerce.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Phuong_phap_tinh_thue_moi\" >New tax calculation method<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cai_cach_Thue_Thu_nhap_ca_nhan_TNCN_doi_voi_nguoi_lao_dong\"><\/span><b>Reforming Personal Income Tax for Employees<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To help taxpayers easily visualize the significant changes to personal income tax policy, the table below summarizes and compares the main points before 2026 and from 2026 onwards.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Compare personal income tax policies before and from 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Before 2026<\/b><\/td>\n<td style=\"text-align: center;\"><b>From 2026<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Personal allowance for the taxpayer<\/span><\/td>\n<td><span style=\"font-weight: 400;\">11 million VND\/month<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15.5 million VND\/month<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Personal allowance for dependents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4.4 million VND\/month<\/span><\/td>\n<td><span style=\"font-weight: 400;\">6.2 million VND\/month<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Number of tax brackets for personal income tax<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7 steps<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5 steps<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The complexity of tax calculation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">High tax pressure due to dense tax brackets.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Reduce tax burden, increase disposable income.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Adjustments to personal deductions and the streamlining of tax brackets from 2026 indicate a direction for reforming personal income tax policy towards reducing the tax burden, simplifying procedures, and better aligning with fluctuating living costs. This is considered a positive change, helping taxpayers, especially those in the middle-income group, increase their net income and more easily comply with tax obligations in the new period.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_giam_tru_khi_tinh_thue_TNCN\"><\/span><b>Deductions when calculating personal income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When calculating income for personal income tax purposes, the law allows taxpayers to deduct certain legitimate expenses. The application of these deductions aims to ensure that tax calculations accurately reflect actual financial capacity, while also helping to reduce the financial burden on individuals. The main deductions include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personal deductions: Applicable to the taxpayer themselves and eligible dependents. This is a core deduction that helps employees maintain a minimum standard of living before fulfilling their tax obligations to the State. Compared to the previous rates, the deduction for the taxpayer has increased by 4.5 million VND\/month and for each dependent by 1.8 million VND\/month. This significantly raises the income threshold for employees to be exempt from tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deductions for voluntary insurance and pension funds: This includes contributions to social insurance, health insurance, unemployment insurance, or voluntary pension funds as prescribed. These expenses are excluded from taxable income to encourage employees to participate in the social security system and ensure long-term financial security.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deductions for charitable, humanitarian, and educational contributions: Donations and support for eligible charitable, humanitarian, or educational activities will be deductible when determining taxes, thereby contributing to promoting social responsibility and spreading humanitarian values in the community.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Based on taxable income levels, tax rates are applied in specific brackets to ensure progressive and fair taxation. Below is a table of tax rates corresponding to each income level for your easy reference and application.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 336px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Table: New Personal Income Tax Schedule effective from 2026.<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>Tax bracket<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Income level (million VND\/month)<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Applicable tax rate<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Up to 10<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Between 10 and 30<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Between 30 and 60<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Between 60 and 100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Over 100\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">35%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">As shown in the table above, tax rates are applied according to income brackets with a progressive principle; the higher the income, the greater the corresponding tax payable. Understanding the tax brackets helps taxpayers proactively calculate their tax obligations, minimize errors, and ensure compliance with current laws and regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguong_thu_nhap_chiu_thue_truoc_khi_tru_bao_hiem\"><\/span><b>Taxable income threshold before insurance deductions.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To help taxpayers easily determine their taxable personal income based on the number of dependents, the following summary table presents a comparison between the monthly income threshold (excluding insurance contributions) currently applied before 2026 and the corresponding adjusted income threshold applied from 2026 onwards for each specific case.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Before and from 2026 onwards, the threshold for personal income tax liability will be based on the number of dependents.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Before 2026<\/b><\/td>\n<td style=\"text-align: center;\"><b>Number of dependents<\/b><\/td>\n<td style=\"text-align: center;\"><b>From 2026<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21.7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19.8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">27.9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">24.2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34.1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">28.6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40.3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Overall, from 2026 onwards, the personal allowance will be adjusted to better reflect the actual cost of living, especially for taxpayers with many dependents. Compared to the period before 2026, the allowances corresponding to different numbers of dependents have changed significantly, thereby reducing tax burdens and providing better support for workers, especially households with two or more dependents. The comparison table above helps taxpayers easily assess the impact of the new policy and proactively calculate their tax obligations during the period of application from 2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_TNCN_trong_truong_hop_phat_sinh_khoan_thu_bat_thuong\"><\/span><b>Personal income tax in cases of unusual income.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Besides income from salaries and wages, personal income tax laws also stipulate tax obligations for certain irregular income and asset transfer activities. Each of these types of income is subject to its own tax calculation method and tax rate, specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from lottery winnings; gifts; royalties, franchise fees; inheritance: Individuals must pay tax at rate 10% on the portion of income exceeding 20 million VND for each instance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from real estate transfers: Personal income tax is calculated at a rate of 2% on the transfer value of each transaction, regardless of whether the individual makes a profit or not.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from the transfer of gold bars: A tax rate of 0.1% is applied to the transfer value of each transaction.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_thue_TNCN_nam_2026_so_voi_quy_dinh_cu_truoc_day\"><\/span><strong>Benefits of personal income tax in 2026 compared to the previous regulations.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The adjustment of the tax schedule, aimed at simplifying the number of tax brackets and increasing personal deductions, has had a clearly positive impact on taxpayers. Accordingly, individuals with taxable income between 10 and 30 million VND per month now only apply a tax rate of 10%, significantly lower than the 15% or 20% rates previously applied in the intermediate tax brackets.<\/p>\n<p>Example: An individual earns 25 million VND\/month, has one dependent, and is required to pay insurance premium 10.5%.<\/p>\n<ul>\n<li>According to the old regulations: Taxable income was approximately 12.5 million VND, and the tax payable was approximately 1 million VND per month.<\/li>\n<li>New regulations 2026: Taxable income = 25 \u2013 15.5 \u2013 6.2 \u2013 (25 * 10.5%) = 1.2 million VND. Tax payable (level 1 \u2013 5%) = 0.06 million VND\/month. Thus, employees with an income of 25 million VND\/month save more than 900,000 VND in taxes each month thanks to the new policy.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_doi_voi_Ho_kinh_doanh_va_Thuong_mai_dien_tu\"><\/span><b>New regulations for household businesses and e-commerce.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The new policy tightens regulations but also expands the tax exemption threshold to support small businesses.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxable revenue threshold: Raising the revenue threshold for tax payment from VND 200 million\/year to VND 500 million\/year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice management: Households with annual revenue exceeding 1 billion VND are required to implement electronic invoices generated from point-of-sale systems.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-commerce tax: E-commerce platforms (Shopee, Lazada, TikTok, etc.) will be responsible for declaring and paying taxes on behalf of sellers. For individuals doing business on social media, revenue management will be more strictly controlled through digital tools.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_thue_moi\"><\/span><b>New tax calculation method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">From 2026, to help individuals, business households, and organizations easily determine their tax obligations, the table below summarizes the personal income tax (PIT) and value-added tax (VAT) rates applicable to each entity and type of business activity, based on whether or not costs can be determined, as well as the scale of revenue generated.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Personal income tax and VAT rates vary depending on the business type and category.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Object<\/b><\/td>\n<td style=\"text-align: center;\"><b>Type\/Size of Revenue\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Personal income tax<\/b><\/td>\n<td style=\"text-align: center;\"><b>VAT tax rate\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">Determine the cost<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Revenue under 3 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Revenue ranges from over 1 billion to 50 billion VND.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Revenue exceeding 50 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\"><span style=\"font-weight: 400;\">Costs are not determined.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Distribution and supply of goods<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Production, transportation, services related to goods, construction including material procurement.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Services and construction without material procurement.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Providing digital content products and services (entertainment, games, movies, photos, music, advertising, etc.)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Rental of real estate (excluding accommodation businesses such as hotels, guesthouses, and homestays)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Other sectors and fields<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Therefore, based on the business entity, type of activity, and ability to determine costs, different personal income tax and VAT rates will be applied. Correctly identifying the business group and revenue scale not only helps taxpayers accurately calculate their tax obligations but also minimizes the risk of errors, tax arrears, and penalties during tax audits and inspections.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding how to classify business entities, correctly determining tax calculation methods, and accurately applying personal income tax and VAT rates for each type of business are key factors in helping individuals, household businesses, and enterprises comply with tax laws, while proactively controlling costs and minimizing risks during the tax settlement process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you are still unsure about how to determine deductible revenue and expenses or choose the appropriate tax declaration method, consulting with MAN \u2013 Master Accountant Network \u2013 a professional tax consulting firm, will save you time, ensure accurate tax records, and give you greater peace of mind when dealing with tax authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<p><strong>Source:<\/strong><\/p>\n<ul>\n<li>Law on Personal Income Tax 2025 (Number: [Law number being updated]\/2025\/QH15).<\/li>\n<li>Resolution 110\/2025\/UBTVQH15 on personal allowance deductions.<\/li>\n<li>Circular 94\/2025\/TT-BTC provides guidance on the implementation of the Personal Income Tax Law.<\/li>\n<li>Circular 152\/2025\/TT-BTC on accounting books for household businesses.<\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b><i>MAN Editorial Board \u2013 Master Accountant Network<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>From 2026 onwards, Vietnam&#039;s tax system is expected to undergo significant changes. These adjustments aim not only to modernize management but also to support taxpayers in the new economic context. Below are the key points...<\/p>","protected":false},"author":4,"featured_media":7213,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7212","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7212"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7212\/revisions"}],"predecessor-version":[{"id":7236,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7212\/revisions\/7236"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7213"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}