Abolish contract tax
2 types of taxes that business households must pay from 2026 after eliminating contract tax
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Types of taxes that business households must pay from 2026 after the elimination of contract tax.
Nearing the date of contract tax removal, business households are still worried
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HCMC - Many business households are still struggling with books, invoices and technology before switching from contract tax to self-declaration tax.
Expected expenses to be deducted and not deducted when determining taxes of business households
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The Ministry of Finance proposes that the expenses be deducted and not deducted when determining personal income tax for business households.
The Ministry of Finance proposes that business households be taxed on stable revenue for 2 years
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According to the new proposal of the Ministry of Finance, business households can be taxed on stable revenue for 2 years.
Supplementing regulations on tax declaration, calculation of taxes, and other revenues for business households from July 1, 2026
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The 2025 Tax Administration Law supplements regulations on tax declaration, tax calculation and tax deduction for business households and individual businesses.
Business households with a revenue of over 1 billion VND are required to prepare sales invoices
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The new draft of the Ministry of Finance states that business households with a revenue of over 1 billion VND/year are required to prepare electronic invoices.
No sales invoices are required, business households "ease" some
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The new draft of the Ministry of Finance states that business households with a revenue of less than 1 billion VND/year are not required to issue electronic invoices.
New regulations on determining taxable revenue of business households
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Individuals and business households will be allowed to determine and notify the actual revenue to the tax authority.
Business households with a revenue of over VND500 million must pay personal income tax
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From July 1, 2026, individuals residing in a production or business household with an annual revenue of VND 500 million or less will not have to pay personal income tax.
The highest penalty for business households that do not register for business
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Apply a fine of 5-10 million VND to business households that do not register to establish business households in cases where registration is required according to regulations.
Cases where business households do not register to do business still have to declare and pay taxes
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Although business registration is not required, many cases of business households are still subject to declaration and tax payment.
How to calculate tax when business households pay tax based on revenue and pay tax on interest
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Business households can pay taxes based on revenue or interest, depending on revenue group and application method.
How to determine revenue for calculating tax on business households from 2026
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The basis for calculating taxes for business households and individuals is the taxable revenue and the tax rate calculated on the revenue.
Taxable threshold up to 500 million VND/year, business households look forward to it every day
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Raising the taxable threshold to VND500 million/year, sellers hope that every day, businesses will be "easier to breathe" but not close to reality.
5 cases of business households having to collect taxes
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Business households need to pay attention to cases of tax collection according to regulations if they declare incorrectly, submit incorrectly, use illegal documents...
