{"id":7376,"date":"2026-01-26T20:48:09","date_gmt":"2026-01-27T03:48:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7376"},"modified":"2026-01-26T20:48:09","modified_gmt":"2026-01-27T03:48:09","slug":"chinh-sach-thue-ho-kinh-doanh-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-ho-kinh-doanh-2026\/","title":{"rendered":"Tax policy for household businesses in 2026 \u2013 New tax calculation method to avoid retroactive tax collection."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Starting from January 1, 2026, the tax management mechanism for household businesses and individual business owners in Vietnam will officially enter a new phase, with a series of important adjustments according to amended tax laws and resolutions of the National Assembly.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The overarching goal of the policy is to eliminate lump-sum taxation, shifting to a self-declaration, self-calculation, and self-payment system, while classifying tax obligations according to revenue size, in order to ensure fairness, transparency, and suitability to the management capacity of each group of business households.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this context, a clear understanding of the revenue milestones of 500 million, 1 billion, and 3 billion VND per year, along with the corresponding declaration methods, is crucial for business owners to proactively plan their finances and comply with legal regulations.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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-ho-kinh-doanh-2026\/#Mien_thue_GTGT_va_TNCN_doi_voi_Ho_kinh_doanh_co_doanh_thu_nam_duoi_500_trieu\" >VAT and personal income tax exemption for household businesses with annual revenue under 500 million VND.<\/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-ho-kinh-doanh-2026\/#Nguong_doanh_thu_mien_thue_va_chinh_sach_ho_tro\" >Tax-free revenue threshold and support policies<\/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-ho-kinh-doanh-2026\/#Nghia_vu_ke_khai_du_duoc_mien_thue\" >The obligation to declare taxes is still in effect, even if tax-exempt.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-ho-kinh-doanh-2026\/#Hoa_don_va_Chung_tu\" >Invoices and Receipts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-ho-kinh-doanh-2026\/#Ho_kinh_doanh_co_doanh_thu_nam_tu_tren_500_trieu_den_duoi_3_ty_dong\" >Household businesses with annual revenue ranging from over 500 million to under 3 billion VND.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-ho-kinh-doanh-2026\/#Phuong_phap_1_%E2%80%93_Tinh_thue_theo_loi_nhuan_ty_le_15\" >Method 1 \u2013 Calculating tax based on profit (rate 15%)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-ho-kinh-doanh-2026\/#Phuong_phap_2_%E2%80%93_Tinh_thue_truc_tiep_tren_doanh_thu\" >Method 2 \u2013 Calculating tax directly on revenue<\/a><\/li><\/ul><\/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-ho-kinh-doanh-2026\/#Ho_kinh_doanh_co_doanh_thu_nam_tren_3_ty_dong\" >Household businesses with annual revenue exceeding 3 billion VND.<\/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-ho-kinh-doanh-2026\/#Thue_TNCN_theo_loi_nhuan_voi_thue_suat_17\" >Personal income tax based on profit with tax rate 17%<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-ho-kinh-doanh-2026\/#Le_phi_mon_bai_doi_voi_ho_kinh_doanh_theo_doanh_thu_nam_truoc\" >Business license fee for household businesses (based on previous year&#039;s revenue)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-ho-kinh-doanh-2026\/#Thu_tuc_va_hinh_thuc_ke_khai_thue_ho_kinh_doanh_tu_nam_2026\" >Procedures and methods for filing taxes for household businesses from 2026 onwards.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-ho-kinh-doanh-2026\/#Hinh_thuc_ke_khai\" >Declaration form<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-ho-kinh-doanh-2026\/#Ho_so_ke_khai_co_ban\" >Basic declaration form<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-ho-kinh-doanh-2026\/#Tong_hop_chinh_sach_thue_Ho_kinh_doanh_theo_doanh_thu_tu_nam_2026\" >Summary of tax policies for household businesses based on revenue from 2026.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-ho-kinh-doanh-2026\/#Khung_thue_suat_theo_dac_thu_nganh_nghe\" >Tax rate framework based on industry specifics<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-ho-kinh-doanh-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-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/chinh-sach-thue-ho-kinh-doanh-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=\"Mien_thue_GTGT_va_TNCN_doi_voi_Ho_kinh_doanh_co_doanh_thu_nam_duoi_500_trieu\"><\/span><b>VAT and personal income tax exemption for household businesses with annual revenue under 500 million VND.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To concretize the support policy for small-scale business households, tax laws from 2026 will clearly stipulate the revenue threshold for tax exemption, along with corresponding declaration obligations and management requirements.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_mien_thue_va_chinh_sach_ho_tro\"><\/span><b>Tax-free revenue threshold and support policies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to the revised Value Added Tax Law and Personal Income Tax Law, effective from 2026, business households with total revenue not exceeding 500 million VND\/year will be completely exempt from Value Added Tax and Personal Income Tax obligations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This regulation aims to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reducing the financial burden on small businesses and households;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Encourage the maintenance and development of legitimate businesses;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This is consistent with the income and management capabilities of very small-scale households.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_du_duoc_mien_thue\"><\/span><b>The obligation to declare taxes is still in effect, even if tax-exempt.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Although not required to pay taxes, businesses in this group are still required to periodically declare their revenue information (as instructed by the tax authorities, expected 1-2 times per year).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The purpose of this declaration is:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Monitor changes in business scale;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This serves as the basis for reassessing tax obligations if revenue exceeds the tax-free threshold in subsequent years.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_va_Chung_tu\"><\/span><b>Invoices and Receipts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Regarding invoices and supporting documents, the 2026 tax law clearly categorizes them according to revenue size, thereby determining the obligation of business households to use electronic invoices and store supporting documents.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using electronic invoices is not mandatory;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintaining accounting records according to corporate accounting standards is not mandatory.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This regulation helps reduce compliance costs for traditional businesses, especially in rural areas or regions lacking integrated technological infrastructure.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_co_doanh_thu_nam_tu_tren_500_trieu_den_duoi_3_ty_dong\"><\/span><b>Household businesses with annual revenue ranging from over 500 million to under 3 billion VND.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This group of household businesses accounts for a large proportion and is subject to a flexible tax mechanism, allowing them to choose a tax calculation method that suits their management capabilities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For this group, there will be two methods for calculating tax:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxation based on profit (rate 15%)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax is calculated directly on revenue.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_1_%E2%80%93_Tinh_thue_theo_loi_nhuan_ty_le_15\"><\/span><b>Method 1 \u2013 Calculating tax based on profit (rate 15%)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Applicable to household businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are accounting records;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are valid input invoices and supporting documents;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine the actual cost.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">How to calculate taxable profit:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Taxable profit = Revenue \u2013 Reasonable and legitimate expenses<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Determine the tax payable:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Tax payable = 15% x Profit<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The profit-based tax calculation method has the following advantages and disadvantages.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Advantage:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accurately reflects business performance;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This is beneficial for households with high revenue but low profit margins;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Approaching the management model of a small business.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Disadvantages:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">High requirements for accounting documents and records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk of expenses being disallowed during settlement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inspection pressure<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_2_%E2%80%93_Tinh_thue_truc_tiep_tren_doanh_thu\"><\/span><b>Method 2 \u2013 Calculating tax directly on revenue<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For household businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not tracking expenses properly;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No accounting department was established.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prioritize simple calculation methods.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Taxes are determined at a rate of 1 TP3T on revenue, ranging from 0.51 TP3T to 21 TP3T, depending on the business sector.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This method is suitable for small and medium-sized businesses that are stable but do not yet have the resources to establish a complete accounting system.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_co_doanh_thu_nam_tren_3_ty_dong\"><\/span><b>Household businesses with annual revenue exceeding 3 billion VND.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For large-scale businesses, the tax policy from 2026 requires comprehensive standardization of accounting and invoicing, aiming to reduce revenue losses and ensure tax fairness.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_TNCN_theo_loi_nhuan_voi_thue_suat_17\"><\/span><b>Personal income tax based on profit with tax rate 17%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">How to calculate personal income tax with tax rate 17%:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Personal Income Tax = 17% x (Revenue \u2013 Eligible Expenses)<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Required:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Implement a full accounting system;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use electronic invoices generated from cash registers, directly connected to the tax authorities;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declare and pay taxes on time as prescribed.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Le_phi_mon_bai_doi_voi_ho_kinh_doanh_theo_doanh_thu_nam_truoc\"><\/span><b>Business license fee for household businesses (based on previous year&#039;s revenue)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to current regulations and transitional documents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For business households with annual revenue exceeding 1 billion VND: The business license fee is 1,000,000 VND per year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue below this threshold: A lower rate or exemption will apply on a case-by-case basis.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_va_hinh_thuc_ke_khai_thue_ho_kinh_doanh_tu_nam_2026\"><\/span><b>Procedures and methods for filing taxes for household businesses from 2026 onwards.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To fulfill their tax obligations under the new regulations, business households need to understand the declaration forms and required documents applicable from 2026, including:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hinh_thuc_ke_khai\"><\/span><b>Declaration form<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Business owners can choose from:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic tax declaration: via eTax Mobile or the tax authority&#039;s electronic portal;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct declaration: submit the application at the managing Tax Office.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_ke_khai_co_ban\"><\/span><b>Basic declaration form<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Regarding basic declaration documents, business households need to prepare all the required forms to ensure that tax declarations are received and processed on time.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax return form 01\/CNKD;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice and supporting document list form 01-2\/BK-H\u0110KD (for households declaring using the declaration method).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_chinh_sach_thue_Ho_kinh_doanh_theo_doanh_thu_tu_nam_2026\"><\/span><b>Summary of tax policies for household businesses based on revenue from 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To help businesses easily compare their tax obligations based on their scale of operation, the table below summarizes key revenue milestones from 2026 onwards, along with the corresponding tax calculation methods and requirements for invoices and accounting practices as stipulated by current tax laws.<\/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;\"> Summary of tax policies for household businesses from 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Annual revenue<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tax calculation method<\/b><\/td>\n<td style=\"text-align: center;\"><b>Request\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Under 500 million VND<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Exempt from VAT and personal income tax.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Electronic invoices are not mandatory.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">From over 500 million to under 3 billion VND<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Direct tax on revenue or a percentage of profit (15%)<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Electronic invoices are mandatory when revenue reaches 1 billion VND.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Over 3 billion VND<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ratio of 17% to profit<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Complete accounting, invoices from the cash register connected to the tax authorities.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">As can be seen from the summary table above, tax obligations, invoicing regulations, and accounting requirements for household businesses from 2026 onwards are clearly defined according to revenue thresholds. Accurately determining the scale of operations is crucial for household businesses to apply the correct declaration methods and comply with tax laws.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_thue_suat_theo_dac_thu_nganh_nghe\"><\/span><b>Tax rate framework based on industry specifics<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Based on regulations regarding the direct tax calculation method on revenue, the VAT and personal income tax rates for household businesses vary depending on their field of activity. The table below summarizes the applicable tax rate framework for each business sector.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Summary of tax rate frameworks by industry.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; text-align: center; height: 56px;\"><b>Occupation<\/b><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><b>VAT<\/b><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><b>Personal Income Tax<\/b><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><b>Total<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; height: 56px;\"><span style=\"font-weight: 400;\">Distribution, trade, and retail<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1%\u00a0<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; height: 56px;\"><span style=\"font-weight: 400;\">Services, food and accommodation<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; height: 56px;\"><span style=\"font-weight: 400;\">Manufacturing, transportation, and construction with contract work.<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">4.5%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 51.0101%; height: 56px;\"><span style=\"font-weight: 400;\">Other activities<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"width: 18.6869%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"width: 10.7071%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Based on the table above, business households need to compare their current business activities with the corresponding industry groups to correctly determine the VAT rate, personal income tax rate, and the total tax payable on generated revenue.<\/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;\">The 2026 tax policy for household businesses clearly requires proactive and transparent tax declaration. To minimize the risk of back taxes, penalties, and business disruptions, household business owners need to regularly monitor revenue, determine the correct tax calculation method, and prepare all necessary invoices and documents in accordance with relevant regulations.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/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><b>Source:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax Administration Law No. 38\/2019\/QH14<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Law amending and supplementing the Value Added Tax Law\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 40\/2021\/TT-BTC, Circular 100\/2014\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 123\/2020\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decision 3389\/QD-BTC<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>B\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2026, c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh t\u1ea1i Vi\u1ec7t Nam ch\u00ednh th\u1ee9c b\u01b0\u1edbc sang giai \u0111o\u1ea1n m\u1edbi, v\u1edbi h\u00e0ng lo\u1ea1t \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng theo c\u00e1c lu\u1eadt thu\u1ebf s\u1eeda \u0111\u1ed5i v\u00e0 ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i. M\u1ee5c ti\u00eau xuy\u00ean su\u1ed1t c\u1ee7a ch\u00ednh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7377,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7376","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\/7376","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=7376"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7376\/revisions"}],"predecessor-version":[{"id":7378,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7376\/revisions\/7378"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7377"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}