Management and decision-making tools

Tools | Determining the tax obligations of household businesses

Determining the tax obligations of household businesses.

Categorize obligations, determine the personal income tax method, filing period, electronic invoices, and estimate tax based on the data you enter.

This version applies to a core group of business activities. Mixed transactions, multiple rate groups, specialized taxes, and deductions/payments made on behalf of others require separate reconciliation.

Projected or actual revenue for the year

Enter the total revenue from all sales channels and business locations.

Main business activities

Choose based on the nature of the revenue, not just the registered business name.

The method of personal income tax that you want to check. Compare the permitted methods. Tax rate × taxable revenue Taxable income × tax rate

Expected deductible expenses for the year

This is for income-based estimation only. Actual expenses must be deductible and supported by documentation.

Revenue generated through exchanges or platforms with payment functionality may have already been subject to withholding or tax payment. There are many business locations. Starting business in 2026

The results will be displayed here.

Enter revenue and activity groups to categorize obligations.

Calculation parameters and scope of application Check the dataset being used.

Input dataset for computation

The tool uses user-entered annual revenue, main business group, personal income tax method, and expenses. All results depend on whether the revenue and expenses are classified correctly.

Thresholds and methods

Revenue not exceeding VND 1.000.000.000/year: exempt from VAT and personal income tax based on revenue thresholds.
Between 1 billion and 3 billion VND: personal income tax can be calculated based on revenue or income, except in cases where specific regulations apply.
Income between 3 billion and 50 billion VND: personal income tax rate on income is 17%.
Income exceeding 50 billion VND: personal income tax rate is 20% and tax returns are filed monthly.

Principles of tax calculation

Value added is estimated by multiplying the total revenue of the operating group by the value added rate.
Personal income tax based on revenue is estimated on the portion of revenue exceeding 1 billion VND multiplied by the industry ratio.
Personal income tax is estimated by multiplying revenue minus deductible expenses by the corresponding tax rate.
The instrument has not offset the tax amount that has been deducted, declared, or paid on behalf of another organization or platform.

Invoices and accounting records

Businesses with annual revenue exceeding 1 billion VND are required to use electronic invoices.
Register within 30 days from the last day of the tax period in which cumulative revenue exceeds the threshold.
The income-based method requires thorough tracking of revenue, expenses, inventory, and cash.
Business license fees will be abolished from January 1, 2026.

Unprocessed cases

Many activities have different tax rates or mixed contracts.
Excise tax, resource tax, environmental protection tax, and specialized obligations.
Revenue that is not subject to tax, is tax-exempt, or revenue generated abroad.
Conditions for deductible expenses, loss carryforward, and specific documentation for each household.