At the Dialogue Conference between the Ministry of Finance and taxpayers on tax policies, administrative procedures and customs in 2025 organized by the Ministry of Finance in coordination with the Vietnam Federation of Commerce and Industry (VCCI) on the morning of December 26, Ngoc Thao Trading and Service Company Limited (headquartered in Bac Nha Trang ward, Khanh Hoa) raised questions about tax obligations when renting business premises.
According to the enterprise, it is expected that from January 1, 2026, the premises will be rented to individuals for 8 million VND/month, with a rental term of 12 months. The enterprise requests the tax authority to clarify: if the homeowner does not register a business household, will the enterprise be allowed to account for the cost of renting a house in the eligible expenses except for calculating corporate income tax?
Regarding this issue, the Tax Department responded as follows:
1. For individuals renting premises:
Individuals renting premises must determine whether or not to register a business household according to the provisions of Article 82 of Decree No. 168/2025/ND-CP as follows:
Article 82. Right to establish a business household 1. A business household is established by an individual or household members registered and is responsible for all of its assets for the business activities of the household...
3. Households producing agriculture, forestry, fishery, salt making and street vendors, gifts, street vendors, mobile businesses, seasonal businesses, and services with low incomes do not have to register for business, except in cases of trading in industries and occupations with conditions. The People's Committees of provinces and centrally run cities shall prescribe low income levels applicable to the whole locality.
4. In case there is a need to establish a business household, the subjects in Clause 3 of this Article shall register a business household according to the provisions of this Decree".
Therefore:
- In case the individual renting the premises registers to establish a business household, the individual shall register for tax under the one-stop mechanism along with business registration according to the provisions of Decree No. 168/2025/ND-CP and Circular No. 68/2025/TT-BTC.
- In case of renting premises without registering to establish a business household, individuals shall register for tax with the tax authority according to the provisions of Circular No. 86/2024/TT-BTC.
2. For premises Rental Companies
The determination of the deductible and non-deductible expenses when calculating corporate income tax of the Company shall be implemented in accordance with the provisions of Articles 9 and 10 of Decree No. 320/2025/ND-CP dated December 15, 2025 of the Government.
