Business households and individual businesses with a tax amount payable from 50,000 VND or less may be exempt from tax according to the new proposal in the Draft Decree guiding the 2025 Law on Tax Administration.
This is one of the new contents added to Article 32 of the Draft Decree guiding the 2025 Law on Tax Administration (April 17, 2026) on cases of tax exemption, tax reduction, non-collection of tax, and non-bearing tax.
Proposal to exempt tax for business households with low tax amounts
According to point b, clause 2, Article 32 of the Draft Decree, tax exemption is expected for business households and individual businesses with tax money to be paid on tax declaration dossiers and tax finalization dossiers from 50,000 VND or less, except for special regulations.
Thus, in cases where business households and individual businesses have a tax amount to be paid on tax declaration documents or tax finalization documents from 50,000 VND or less, this group of subjects may be exempted from tax obligations if the regulations are approved.
Some cases apply according to separate regulations
The draft also clearly states that the case of tax exemption for business households and individual businesses mentioned above does not include the provisions in point a, clause 2, Article 32.
Personal income tax exemption for individuals with tax amounts incurred and payable annually after personal income tax finalization from salaries and wages on tax finalization dossiers from 50,000 VND or less will be applied according to a separate mechanism.
This means that the group of individuals with income from salaries and wages is not within the scope of application of the tax exemption proposal for business households and individual businesses.
New content proposed in the draft
According to the Submission of the Draft Decree guiding the implementation of the Law on Tax Administration, the new supplementary content in Article 32 on cases of tax exemption, tax reduction, non-collection of tax, and non-taxable includes:
First, tax exemption, tax reduction, no tax collection, no tax payment for exported goods and imported goods.
Second, tax exemption and reduction according to the provisions of the National Assembly's Resolutions and the Prime Minister's Decisions.
Third, tax exemption for business households and individual businesses with tax payable from 50,000 VND or less.
This is currently only a proposal in the Draft Decree guiding the Law on Tax Administration 2025 dated April 17, 2026, not yet an official regulation that takes effect.
