Resolution 198/2025/QH15 clearly states that business households and individuals will not apply the tax contract method from January 1, 2026. Business households and individuals pay taxes according to the law on tax management.
Previously, in Resolution 68-NQ/TW dated May 4, 2025, the Politburo requested the removal of contract tax for business households no later than 2026.
At the same time, Decision 3389/QD-BTC also clearly states the specific goal that needs to be implemented in the coming time, which is to ensure that business households apply the self-declaration and self-payment method from January 1, 2026.
Accordingly, from January 1, 2026, contract tax will be eliminated for business households and individuals.
Pursuant to Table 2 of tax management models for households and individuals doing business when eliminating contract tax issued with Decision 3389/QD-BTC in 2025, guiding the responsibility to declare business household revenue when eliminating contract tax as follows:
- Group 1: Business households with revenue of 200 million or less
Businesses are responsible for declaring twice a year (early/middle of the year and at the end of the year) to determine tax obligations.
- Group 2: Business households with revenue over 200 million to 3 billion VND
Business households make quarterly declarations (4 times/year) + annual settlements.
- Group 3: Business households with revenue of over 3 billion VND
Business households must declare monthly (if annual revenue is over 50 billion VND) or quarterly, yearly.
