Table to look up tax revenue and how to calculate tax for business households when eliminating contract tax

Hà Vy |

Decision 3389/QD-BTC in 2025 stipulates tax revenue with tax calculation for business households.

Pursuant to Clause 25, Article 5 and Article 17 of the Law on Value Added Tax 2024, from January 1, 2026, business households and individuals with annual revenue of over VND 200 million or more are subject to VAT and personal income tax.

Accordingly, in Table 2 of the list of tables issued with Decision 3389/QD-BTC in 2025, which stipulates the tax management model for households and individuals doing business, there are regulations on tax payment revenue along with calculation of tax on business households when withdrawing corporate tax as follows:

Bang tra cuu doanh thu dong thue kem cach tinh thue khi bo thue khoan 2026.
Tax revenue lookup table with tax calculation for business households when tax on 2026 contract is waived.

Hà Vy
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