Contract tax declaration procedures
Business households with revenue below 500 million VND need to pay attention to regulations to avoid being fined
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If subjective and not complying with regulations, business households can still be administratively sanctioned.
Business households take labor as profit, adapt to new tax declaration mechanism
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Many business households are proactively adjusting their operating methods, optimizing costs and allocating resources to adapt to the new tax declaration mechanism.
Eliminating fixed tax: Business households self-declare, self-calculate, self-pay taxes
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From January 1, 2026, fixed tax is officially abolished, business households switch to self-declaration, self-calculation and tax payment according to new regulations.
Types of taxes household businesses and individuals renting houses must pay from January 1, 2026
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Below are regulations on taxes that business households and individuals renting houses must pay from January 1, 2026.
Household business tax no longer has to be paid from January 1, 2026
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According to regulations, from January 1, 2026, businesses and business households no longer have to pay business license tax.
Fines for business households need to be deterrent, not a burden
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The Vietnam Tax Consulting Association recommends that the Ministry of Finance continue to remove obstacles to electronic invoices and reduce penalties for business households.
Commercial households may be heavily fined for missing input invoices
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The act of declaring incorrectly and without declaring input invoices " Thought to be a "technical error", but business households could be heavily fined.
Eliminate contract tax, notes to prevent business households from being fined
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Many business households are still vague about the new tax declaration regulations, worried about facing risks.
easy-to-mit tax procedures
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Many business households need to note that violations of procedures, declarations, and invoices can still lead to administrative sanctions according to regulations.
Business households agree to eliminate contract tax, switch to tax declaration
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The Tax Department said that business households have had access to information, responded, agreed and are ready to switch from contract tax to declaration from January 1, 2026.
Failure to comply with tax procedures, business households may be fined
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Many business households, even if they do not incur tax obligations, can still be fined if they violate regulations on registration, declaration or invoices under current law.
Concerns about the threshold for applying electronic invoices to business households
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Before the turning point for business households, the threshold of applying electronic invoices was still a concern, 1 billion or 3 billion VND.
Tax policies change dramatically, many issues for business households need to be answered
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Tax policy for business households is being adjusted strongly, causing many concerns about declaration, tax calculation... for business households.
How to calculate tax for business households renting houses from 2026
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It is expected that real estate rental businesses will pay personal income tax on revenue exceeding VND500 million multiplied by a tax rate of 5%.
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.
