Vietnam Household Business Tax Calculator
Hộ kinh doanh tax after lump-sum tax: VAT and PIT on a year’s revenue, by activity.
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Vietnam · hộ kinh doanh, thuế GTGT, thuế TNCN No VAT or PIT up to 1 billion ₫ of revenue a year · above it, VAT on revenue and PIT on revenue or profit · Sources
By activity
| Activity | Revenue | VAT | PIT |
|---|
How the year’s tax is worked out
| Step | Amount |
|---|
Rules used and official sources
- Personal Income Tax Law 109/2025/QH15, full consolidated text: arts. 2 (residence), 3–4 (taxable and exempt income), 7 (business income), 11 and 21 (non-residents)
- Decree 68/2026/NĐ-CP on the taxes of household and individual businesses: arts. 3–6 (VAT, PIT, revenue and deductible costs)
- Decree 141/2026/NĐ-CP amending Decree 68/2026/NĐ-CP: the revenue below which no VAT and no PIT is due, 1 billion ₫ a year
- VAT Law 48/2024/QH15 (consolidated text 114/VBHN-VPQH): art. 5(25) (households under the threshold), art. 11 (no credit method for households) and art. 12 (the percentages of revenue)
- Decree 253/2026/NĐ-CP guiding the PIT Law: art. 46 (insurance deductions; voluntary pension and life insurance at most 3 million ₫ a month), art. 49 (charity, medical and education deductions) and the appendix of business groups
- Resolution 43/2026/QH16: 30% off the PIT on residents’ business income for the 2026 and 2027 tax years, when the year’s revenue is not above 10 billion ₫
- Government portal: households pay 20% less of the VAT percentage on goods and services the VAT reduction of Resolution 204/2025/QH15 and Decree 174/2025/NĐ-CP covers
- Government portal (Hà Nội tax office): property rental, VAT of 5% of the revenue and PIT of 5% of the revenue above the threshold
- Government portal (Tax Department): property rental is declared and taxed apart from other activities, each with its own threshold
An estimate from the PIT Law, the VAT Law and Decrees 68/2026/NĐ-CP and 141/2026/NĐ-CP for a resident household or individual business; not tax advice.
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Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
How this tool is checked
- Based on
- the rules of Vietnam, as set out under ‘The threshold: 1 billion ₫ a year’.
- Sources
-
This guide cites 9 sources, among them:
- Tests
- 17 automated tests check its results.
- Found an error?
- Report a problem or write to support@mysmartcopilot.com, with what you entered and the result you expected.
About the Vietnam Household Business Tax Calculator
Work out the VAT (thuế giá trị gia tăng, GTGT) and the personal income tax (thuế thu nhập cá nhân, TNCN) of a household or individual business in Vietnam (hộ kinh doanh, cá nhân kinh doanh) under the declaration rules that replaced lump-sum tax (thuế khoán). A business whose revenue of the year is 1 billion ₫ or less pays neither. Above it, VAT is a percentage of each activity’s revenue, and the PIT is either a percentage of the revenue above 1 billion ₫ or a share of the profit, by the rules for its size.
Enter the tax year and the revenue of each activity, with property rent apart. The calculator picks the rates of each activity, spreads the 1 billion ₫ over the activities the way that saves the most tax, compares the two PIT methods where you may choose, and applies the temporary reductions of the year. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the tax for the year and the first rows of each table, while the other figures stay hidden until you unlock them with a Pro pass.
How to use it
- Choose the tax year.
- For each business activity, choose its group (goods, services, production and transport, digital content…), check its VAT group, and enter its revenue of the year: sales before costs.
- Between 1 and 3 billion ₫ of revenue, choose how to pay the PIT; enter the deductible costs to compare the methods. Above 3 billion ₫ only the profit method is allowed.
- Enter property rental revenue, if any, in its own field, and tick the VAT reduction if your goods or services qualify for it.
- Read the tax for the year, the VAT and PIT by activity and the steps. With a Pro pass, or after unlocking this result, copy the summary or download it as a CSV file.
Examples
VAT 1% of 2,000,000,000 ₫ = 20,000,000 ₫. PIT 0.5% of the 1,000,000,000 ₫ above the threshold = 5,000,000 ₫, less 30% = 3,500,000 ₫. Tax for the year 23,500,000 ₫.
0 ₫: below 1 billion ₫ there is no VAT and no PIT; the household only tells the tax office the year’s revenue.
Food and drink service is in the production, transport and services-with-goods group: VAT 3% = 54,000,000 ₫, PIT 1.5% of 800,000,000 ₫ = 12,000,000 ₫.
The 1 billion ₫ goes first to the services (2%), then 400,000,000 ₫ to the goods: PIT 5,000,000 ₫ on 1,000,000,000 ₫ of goods. VAT 14,000,000 ₫ + 30,000,000 ₫.
Above 3 billion ₫ only the profit method: 17% of 500,000,000 ₫ = 85,000,000 ₫, less 30% = 59,500,000 ₫. VAT 50,000,000 ₫; tax 109,500,000 ₫.
VAT 5% of the rent = 60,000,000 ₫; PIT 5% of the 200,000,000 ₫ above the threshold = 10,000,000 ₫, less 30% = 7,000,000 ₫.
The threshold: 1 billion ₫ a year
A household or individual business whose revenue from goods and services in the year is 1 billion ₫ or less pays no VAT and no PIT (Decree 141/2026/NĐ-CP, amending Decree 68/2026/NĐ-CP arts. 3–4; PIT Law art. 7(1); VAT Law art. 5(25)). It still tells the tax office the year’s actual revenue by 31 January of the next year. Above 1 billion ₫, VAT is due on all the revenue, PIT on the part above 1 billion ₫ or on the profit, and invoices must be electronic: with the tax office’s code or from a cash register linked to it.
VAT: a percentage of the revenue
Households never use the credit method; their VAT is a percentage of each activity’s revenue (VAT Law arts. 11–12):
- 1% for distribution and supply of goods;
- 5% for services and construction without materials;
- 3% for production, transport, services with goods and construction with materials;
- 2% for other business.
For the 2026 tax year, goods and services that the general VAT reduction covers pay 20% less of the percentage (Resolution 204/2025/QH15 and Decree 174/2025/NĐ-CP); telecoms, finance, banking, securities, insurance, real estate, metal products, mining products (except coal) and goods under special consumption tax (except petrol) do not.
PIT: a percentage of revenue, or the profit
Up to 3 billion ₫ of revenue a year the business chooses (PIT Law art. 7(2)–(3)):
- A percentage of the revenue above 1 billion ₫: 0.5% for goods, 2% for services, 5% for renting out assets and for insurance, lottery and multi-level sales agents, 1.5% for production, transport and services with goods (food and drink service included), 5% for digital content, 1% for other business. With several activities the 1 billion ₫ can be spread over them the way that saves the most (Decree 68/2026/NĐ-CP art. 4(3)).
- The profit: 15% of revenue less the costs the business can show with invoices: goods and materials, wages with their insurance, depreciation, rent, utilities and loan interest, not the owner’s own pay or family spending (art. 6). Once chosen it is kept for two years in a row.
Above 3 billion ₫ only the profit method is allowed, at 17% up to 50 billion ₫ of revenue and 20% above. The groups follow the appendix of Decree 253/2026/NĐ-CP.
Property rental
Rent of houses, flats, shops, land or warehouses (not lodging services) is declared and taxed apart from the other activities, with its own 1 billion ₫ (Tax Department answer): VAT 5% of the rent and PIT 5% of the rent above 1 billion ₫ (PIT Law art. 7(4); Hà Nội tax office). The profit method does not apply to it.
The 30% PIT reduction
For the 2026 and 2027 tax years, a resident’s PIT on business income is 30% lower when the year’s revenue is not above 10 billion ₫ (Resolution 43/2026/QH16). Property rental is business income under the same article of the PIT Law (art. 7(4)), so the calculator cuts the PIT on rent too, and it counts all the revenue, rent included, against the limit. The Government’s decree on the resolution sets the details: a business close to the limit with a large rent should check with the tax office.
Limitations
- For resident households and individuals; a non-resident’s business income is taxed on revenue with other rates.
- On sales through e-commerce platforms that take orders and payments, the platform withholds the tax; that tax is part of the year’s total, not on top of it.
- Excise, resource and environment taxes are not covered, nor the compulsory social insurance that owners of registered household businesses join under the Government’s rules (Social Insurance Law art. 2(1)(m)).
- Buying, selling and crafting gold, silver and gems pays VAT on the value added instead (VAT Law art. 12(1)): the calculator does not cover it.
- For renting out vehicles or other assets, agency commissions and digital content, choose the VAT group from the Ministry of Finance’s list: the calculator does not decide it.
- Declaring, paying by quarter or month and late-payment interest are not worked out.
- MySmartCoPilot is not a tax adviser: the result is an estimate from the laws and decrees, not tax advice. Check your case with the tax office or a tax agent.
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Frequently asked questions
What do I get without a pass?
Without a pass, Vietnam Household Business Tax Calculator shows the tax for the year in full (VAT and PIT together) and the first rows of each table; every other figure is hidden. Until you unlock it, the result can’t be downloaded or copied. A Pro, Premium or Ultimate pass, a one-time payment unless you choose automatic renewal, unlocks the full result. The pricing page lists the passes and their prices.
Does a household business still pay lump-sum tax (thuế khoán)?
No. Lump-sum tax ended: every household and individual business works out its own revenue and declares it. Below 1 billion ₫ a year it pays no VAT and no PIT but still reports its revenue once a year.
My revenue is just above 1 billion ₫. Do I pay tax on all of it?
VAT is on all of the revenue once it is above 1 billion ₫; the PIT by the percentage method is only on the part above 1 billion ₫. At 1,100,000,000 ₫ of goods that is 11,000,000 ₫ of VAT and 500,000 ₫ of PIT before any reduction.
Which PIT method should I choose?
The percentage of revenue is simpler and needs no records of costs. The profit method pays less when costs are a large share of revenue and you can show them with invoices; it must then be kept for two years. The calculator works out both.
I have a shop and I also rent out a flat. How are they counted?
Apart: the shop’s revenue and the rent each have their own 1 billion ₫ threshold, so 900,000,000 ₫ from the shop and 800,000,000 ₫ of rent owe no VAT and no PIT.
Is the 30% PIT reduction automatic?
It applies to the 2026 and 2027 tax years when the year’s revenue is not above 10 billion ₫ (Resolution 43/2026/QH16); the Government’s decree sets how it is declared. The VAT is not reduced by it.
Is what I enter sent anywhere?
No. Everything is worked out in your browser; nothing you enter is uploaded or stored on a server.