Abolish contract tax

Expected to reduce tax rates in tax declarations, change methods of calculating business household tax

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The Ministry of Finance plans to continue adjusting the progressive tax table in the direction of reducing tax rates at tax levels, while changing the method of calculating business household tax.

Regulations on tax calculation methods for business households after eliminating contract tax

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Below are the regulations on tax calculation methods for business households paying taxes according to the declaration method.

Small business household struggles to make ends meet, selling a bowl of noodles for only 2,000 VND

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Many business households in An Phong ward (Hai Phong) said that their revenue exceeded 200 million VND/year but the real interest was very thin.

Conditions for business households not to have to settle taxes according to the declaration method

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In case a business individual pays tax according to the declaration method, the tax does not have to be settled according to regulations.

Business households will have difficulty surviving with a tax rate of VND 200 million/year

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The CEO of HanoiTax believes that businesses cannot survive with a revenue of VND200 million/year and applying this threshold to pay taxes is unrealistic.

Time when business households are required to issue invoices for goods and services

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Business households are required to issue invoices when selling goods and providing services. The time of issuing invoices is clearly regulated for each transaction, ensuring transparency.

Business households with revenue of 200 million VND, paying 9 million VND in taxes is too much

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According to calculations by business households and tax consultants, the revenue of 200 million VND and tax payment of 4.5%, equivalent to 9 million VND, is too much.

How to calculate tax for business households with revenue of over 3 billion VND/year after eliminating contract tax

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Business households with a revenue of over VND3 billion/year will implement similar tax management measures for micro and medium-sized enterprises.

Types of taxes that business households must pay from 2026

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There are 2 types of taxes that business households must pay from 2026 after the elimination of contract tax. Including value added tax and personal income tax.

Regulations on submitting tax declarations for business households with revenue under 100 million VND

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Business households with a revenue of less than 100 million VND need to comply with complete, accurate and honest tax declarations.

Selling 15 bowls of pho per day is exceeding the taxable revenue threshold of 200 million VND/year

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Many business households said that the revenue of 200 million VND/year is no longer suitable when costs increase sharply, causing them to still exceed the taxable threshold even though the profit is very low.

How to calculate tax for business households selling online after eliminating contract tax

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Below is the content to note how to calculate online sales tax for business households and individuals from January 1, 2026 when reducing contract tax.

How to calculate tax for business households with revenue from 200 million to less than 3 billion VND/year

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Below is information on tax policies for business households with revenue from VND 200 million to less than VND 2 billion/year after paying contract tax.

QR payment is explosive, tax authorities confirm it does not cause difficulties for business households

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In the first 9 months of the year, QR Code transactions exceeded 337 million. At the workshop, the tax authority affirmed that QR payment does not create barriers for business households.

How to calculate tax for business households with a revenue of over 200 million VND/year when eliminating contract tax

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Below are tax instructions for business households with a revenue of over VND 200 million/year when eliminating contract tax from 2026.