Các loại thuế hộ kinh doanh sẽ phải thực hiện từ năm 2026 | VTV24

Key Concepts

• Nghị quyết số 1985 của Quốc hội khóa 15: Resolution No. 1985 of the 15th National Assembly.
• Phương pháp khoán: Lump-sum tax method.
• Tự kê khai, tự tính, tự nộp thuế: Self-declaration, self-calculation, self-payment of taxes.
• Doanh thu thực tế: Actual revenue.
• Luật thuế giá trị gia tăng 2024: Value Added Tax Law 2024.
• Thuế giá trị gia tăng (GTGT): Value Added Tax (VAT).
• Thuế thu nhập cá nhân (TNCN): Personal Income Tax (PIT).
• Phương pháp trực tiếp trên phần trăm doanh thu: Direct method based on a percentage of revenue.
• Phương pháp khấu trừ: Deduction method.
• Thuế đầu ra: Output tax.
• Thuế đầu vào được khấu trừ: Deductible input tax.
• Thu nhập chịu thuế: Taxable income.
• Thu nhập tính thuế: Assessable income.
• Chi phí hợp lý: Reasonable expenses.
• Hóa đơn điện tử: Electronic invoice.
• Chuyển đổi số: Digital transformation.
• ITACH Mobile: A mobile application for tax declaration.

Summary of Tax Law Changes for Business Households

This summary details the significant changes to tax regulations for business households in Vietnam, effective from May 1, 2026, as mandated by Resolution No. 1985 of the 15th National Assembly and the Value Added Tax Law 2024.

1. Shift from Lump-Sum to Self-Declaration Tax Method

• Key Change: Business households will transition from the lump-sum tax method to a self-declaration, self-calculation, and self-payment system based on actual revenue.
• Rationale: This change aims to enhance transparency in business operations.

2. New Revenue Threshold for Tax Obligation

• Threshold: From 2026, only business households with an annual revenue of VND 200 million or more will be subject to taxation.
• Proposed Increase: The Ministry of Finance has proposed raising this threshold to VND 500 million per year. If approved, this would exempt nearly 90% of the current over 2.5 million business households from paying taxes.

3. Tax Types Applicable to Business Households

From 2026, business households will only be required to pay two types of taxes:

• Value Added Tax (VAT)
• Personal Income Tax (PIT)

4. Value Added Tax (VAT) Regulations

• Applicability: VAT applies to goods and services from business households with annual revenue of VND 200 million or more.

  • For revenue from VND 200 million to VND 3 billion per year:

    • Method: Direct method based on a percentage of revenue.
    • Calculation: VAT payable = Revenue × Percentage rate.
    • Percentage Rates by Sector:
      • Distribution of goods: 1%
      • Construction services (without material procurement): 5%
      • Production, transportation, construction (with material procurement): 3%
      • Other sectors: 2%

  • For revenue exceeding VND 3 billion per year:

    • Method: Deduction method.
    • Calculation: VAT payable = Output tax - Deductible input tax.

5. Personal Income Tax (PIT) Regulations

• Applicability: PIT is a direct tax applied to the income of business household owners from their business activities.

  • For revenue from VND 200 million to VND 3 billion per year:

    • Method: Percentage of revenue based on sector.
    • Calculation: PIT payable = Revenue × Percentage rate.
    • Percentage Rates by Sector:
      • Distribution of goods: 0.5%
      • Construction services (without material procurement): 2%
      • Property rental, insurance agency, lottery, multi-level marketing: 5%
      • Production, transportation, construction (with material procurement): 1.5%
      • Other sectors: 1%

  • For revenue of VND 3 billion or more per year:

    • Method: Based on taxable income.
    • Calculation: PIT payable = Assessable income × 17%.
    • Assessable Income: Assessable income = Revenue - Reasonable expenses.

6. Implementation Challenges and Support Initiatives

• Transition Difficulties: The shift to online declaration, electronic invoicing, and managing data and supporting documents presents challenges for many business households, who are accustomed to traditional, simpler accounting methods. Mr. Hung, a business owner with over 8 years of experience, expressed initial confusion and time constraints in adapting to these new online processes.
• Digital Transformation Support: Banks and technology companies are launching digital transformation packages to assist business households. These packages often include:
  • Sales management and tax declaration software.
  • Electronic invoicing software.
  • Services for transmitting invoices to tax authorities.
  • Electronic invoice storage.
  • Digital signatures.
  • Many of these services are offered free of charge for the next three years.
• Industry Goal: The aim is to provide simple, valuable solutions that optimize business operations, making them convenient, saving labor and costs, and increasing revenue, thereby fostering trust and engagement with business households.

7. Tax Authority Support and Progress

• Scale of Business Households: As of October 2025, Vietnam had over 3.8 million business households.
• Tax Authority Efforts: In the past month, the tax sector has surveyed and provided direct support to over 2 million households, with thousands of on-site consultations daily.
• Mobile Support Points: Approximately 1,500 mobile support points have been established in markets, commercial streets, and business locations.
• ITACH Mobile Adoption: 87.3% of business households nationwide have installed and are using the ITACH Mobile application, indicating a positive shift and readiness to adopt digital declaration methods.

8. Conclusion

The upcoming tax reforms represent a significant transformation for millions of business households in Vietnam. While the transition to self-declaration, electronic invoicing, and digital management presents initial hurdles, comprehensive support from the government and private sector is being deployed to facilitate this shift towards greater transparency and efficiency in business operations. The proposed increase in the revenue threshold for tax exemption could further alleviate the burden on a large segment of these businesses.