Strengthening tax management for mobile rental of houses and offices
The Tax Department (Ministry of Finance) issued Official Letter 2688/CT-KTr in 2025 on strengthening coordination and direction of tax management for households and individuals renting houses and offices.
Accordingly, the Tax Department said that there is still a situation where households and individuals do not declare, do not declare or do not fully declare revenue from rental activities of houses, offices, and premises.
Therefore, in order to continue promoting the results achieved in the coordination work in the past time, improve the effectiveness of state management in general, tax management in particular, contributing to creating a fair and healthy business environment, strictly handling cases of tax law violations.
The Tax Department requests the People's Committees of provinces and centrally run cities to pay attention to and direct the People's Committees of communes, wards, towns, and residential groups to coordinate and share information with tax authorities about households and individuals doing business in renting houses, offices, and accommodation services in the area.
The tax authority is responsible for providing and sharing maps of business households in the area, reporting to the Committee and departments, branches and sectors, on that basis, requesting the People's Committees of provinces and cities to guide departments, branches and sectors to coordinate with tax authorities to conduct inspections and reviews to determine the revenue and tax rates of households and individuals and urge households and individuals to fully fulfill their tax obligations to the state budget according to regulations; Organize regular and diverse propaganda and dissemination of tax laws to households and individuals renting houses and offices.
Households and individuals renting houses and offices. Relevant departments, branches, sectors, and units (such as the Public Security, Construction, Information and Communications, Fire Prevention and Fighting Forces, etc.) increase sharing and connection of information and databases related to households and individuals renting houses and offices, synchronizing and standardizing databases to help tax authorities manage closely with the actual business situation in the area.
How should individuals who rent a house declare taxes?
Pursuant to Article 9 of Circular 40/2021/TT-BTC, it is stipulated as follows:
Individual leasing property
1. Individual leasing property
a) Individuals leasing assets are individuals with revenue from leasing assets including: Leasing houses, premises, stores, factories, warehouses excluding accommodation services; leasing means of transportation, machinery and equipment without drivers; leasing other assets without services. Accommodation services not included in the activity of leasing assets as instructed in this clause include: providing short-term accommodation facilities for tourists and other visitors; providing long-term accommodation facilities other than apartments for students, workers and similar subjects; providing accommodation facilities with food and beverage services or entertainment means.
b) Individuals leasing assets declare taxes for each payment period arising (each payment period arising is determined according to the time of starting the lease term of each payment period) or declare taxes according to the calendar year. Individuals declare taxes according to each contract or declare taxes for multiple contracts on one declaration if the leased property in the area is managed by the same tax authority.
Therefore, according to the above regulations, individuals renting houses will have to declare taxes for each payment period.
