The Government issued Decree 141/2026/ND-CP amending Decree 68/2026/ND-CP regulating tax policies for business households and individual businesses and Decree 320/2025/ND-CP guiding the Law on Corporate Income Tax. In which, raising the tax exemption threshold (value added and personal income) for business households from 500 million VND to 1 billion VND/year.
The above policy takes effect from January 1, 2026. Notably, business households with revenue of less than 1 billion VND that have paid tax in the first quarter of 2026 will be refunded according to regulations.
Details of the 4 latest business household groups and how to calculate business household tax in 2026 with new tax-exempt revenue levels:
- If costs are determined, tax is calculated on profit according to the fixed tax rate of the group of business households that have been divided (15%, 17%, 20%).
- If expenses cannot be determined, then calculated on the revenue portion exceeding 01 billion according to the percentage of industry.
