The above proposal is stated in document No. 18491/BTC-CST of the Ministry of Finance submitted to Prime Minister Pham Minh Chinh and Deputy Prime Minister Ho Duc Phoc on November 27.
Applying this revenue level, according to data as of October 2025, it is expected that there will be about 2.3 million business households that do not have to pay taxes (90% out of a total of 2.54 million business households).
Last week, many opinions discussed the proposal to apply the taxable revenue threshold of 200 million VND/year. Most business households do not agree because they are too far from reality.
200 million VND divided into 12 months, each month reaching about 16-17 million VND in revenue, at this level, having to start paying taxes is very difficult for business households. Revenue of 17 million VND/month, whether the profit reaches 10% - 20%, or 30% is a very high profit margin, is still insignificant.
This figure shows that the tax-exempt revenue threshold must be many times higher to suit the reality.
Therefore, raising the tax-exempt revenue threshold to VND500 million/year is to relieve the people's efforts, the purpose of all policies is also to create conditions for people to live and be warm.
More than 2 million business households are operating, creating jobs for workers who are employees, laborers, and goods transporters.
The existence of business households will have a positive impact on social security stability, reducing spontaneous unemployment pressure.
Raising the threshold of tax exemption for business households is also to ensure fairness.
According to the new regulations, the deduction for taxpayers is 15.5 million VND/month. Thus, for business households, revenue of 16-17 million VND/month cannot have a profit of up to 15.5 million VND.
The group of subjects paying personal income tax can be compared with business households that are not in the same "regulatory system", however, the family deduction of 15.5 million VND for taxpayers is the determination of the standard of living of the people.
Whether it is a group of workers or business households, it is necessary to calculate income so that people can live on the common living standard, then reach the taxable level.
However, regarding the raising tax exemption threshold for business households, to ensure more fairness, many experts believe that it is necessary to separate two groups of subjects to apply appropriate tax policies, which are business households and individuals leasing assets.
Individuals who rent houses, cars and other assets cannot be subject to the same tax-free revenue threshold as business households.
Separate two groups of individuals leasing assets and business households to apply tax policies to each group of subjects.
Citizens must be forced to pay taxes, but the policy must create fairness and harmony with the people's strength.
