How real estate leasing activities declare taxes is a question of many people who want to properly implement the 2026 tax policy.
Business households ask the following questions: Business households register for business in 2 industries: both for renting assets and for renting boarding houses.
If the gross revenue of the two sectors reaches the threshold of over 500 million VND, this is the threshold for tax payment.
However, if revenue from 2 industries is separated, business households have revenue of less than 500 million VND. So do business households have to pay taxes?
Answering this question, the Tax Department stated clearly:
In the case of renting out boarding houses that are defined as real estate rentals, business households carry out tax declarations according to 2 business lines. In which, revenue from real estate is declared for tax and calculated separately, not included in asset rental activities. The level of 500 million VND is separately deducted for real estate rental activities and asset rental activities.
In case individuals directly declare taxes for real estate leasing activities, individuals are allowed to choose to declare taxes twice a year or once.
In case of tax declaration twice in the tax year, the deadline is July 31 of the tax year or at the latest January 31 of the following year.
In case of one-time tax declaration, declare on January 31 of the following calendar year.
Individuals with real estate leasing activities shall declare value-added tax, personal income tax and send tax declaration dossiers to the tax authority when having real estate for lease.
In case individuals lease real estate to individuals, they must directly declare taxes.
In case of agreement, the real estate lessee is the person who declares and pays taxes on behalf of the other party.
In case the real estate leasing organization has an agreement that the leaseholder is the declarant, the organization shall carry out quarterly tax declaration and pay on behalf of the individual. The deadline is determined according to the real estate tax payment period.
