{"id":4334,"date":"2026-01-21T15:55:56","date_gmt":"2026-01-21T08:55:56","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4334"},"modified":"2026-01-21T15:55:56","modified_gmt":"2026-01-21T08:55:56","slug":"thue-tncn-cho-thue-nha","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thue-tncn-cho-thue-nha\/","title":{"rendered":"Personal income tax on rental income from 2026: what is the tax rate?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">Personal Income Tax<\/span><\/a><span style=\"font-weight: 400;\"> Renting out houses is one of the key areas undergoing significant adjustments in the tax system reform roadmap starting in 2026. According to the Personal Income Tax Law of 2025, the taxable revenue threshold for individuals engaged in business activities in general, and specifically for renting out rooms, has been significantly raised to alleviate the financial burden on low-income individuals.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding the regulations regarding personal income tax on rental properties not only helps landlords comply with the law but also provides a basis for financial planning and optimizing operating costs. With the emergence of... <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">VAT Law 2024<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-quyet-198-2025-QH15-co-che-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan-657148.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Resolution 198\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\">, Traditional tax calculation methods, such as lump-sum tax, will gradually be replaced by declaration-based methods, requiring professionalization in tax management. Let&#039;s analyze these changes in detail with MAN \u2013 Master Accountant Network in the article below.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Important legal basis related to personal income tax on rental properties, applicable from 2026.<\/b><\/h2>\n<figure id=\"attachment_4336\" aria-describedby=\"caption-attachment-4336\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4336\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-quan-trong-lien-quan-den-thue-tncn-cho-thue-nha-ap-dung-tu-nam-2026.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn thu\u1ebf tncn cho thu\u00ea nh\u00e0 \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-quan-trong-lien-quan-den-thue-tncn-cho-thue-nha-ap-dung-tu-nam-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-quan-trong-lien-quan-den-thue-tncn-cho-thue-nha-ap-dung-tu-nam-2026-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-quan-trong-lien-quan-den-thue-tncn-cho-thue-nha-ap-dung-tu-nam-2026-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-quan-trong-lien-quan-den-thue-tncn-cho-thue-nha-ap-dung-tu-nam-2026-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-quan-trong-lien-quan-den-thue-tncn-cho-thue-nha-ap-dung-tu-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4336\" class=\"wp-caption-text\">Important legal basis related to personal income tax on rental properties, applicable from 2026.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before delving into the tax calculation methods, we need to establish the legal framework that underlies these taxes. The regulations on personal income tax for rental income and value-added tax (VAT) are based on:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Personal Income Tax Law 2025<\/b><span style=\"font-weight: 400;\">Regulations regarding the tax-exempt revenue threshold, tax rates, and methods for calculating taxable income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Value Added Tax Law 2024<\/b><span style=\"font-weight: 400;\">Determine the VAT rate of % on revenue for accommodation and property rental services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax Administration Law 2019<\/b><span style=\"font-weight: 400;\">Regulations regarding tax declaration currency, prohibited acts, and tax administrative procedures.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Resolution 198\/2025\/QH15<\/b><span style=\"font-weight: 400;\">: Terminate business license fees and abolish the lump-sum tax method for household businesses from January 1, 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 40\/2021\/TT-BTC<\/b><span style=\"font-weight: 400;\">: List of business sectors and applicable tax rates (remains valid for reference until a new circular replaces it).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Personal income tax on rental income and new revenue thresholds from 2026.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From January 1st, 2026, the revenue threshold for exemption from personal income tax and value-added tax on rental income has undergone a groundbreaking change. This is good news for small businesses and individuals who rent out properties on a small to medium scale.<\/span><\/p>\n<figure id=\"attachment_4337\" aria-describedby=\"caption-attachment-4337\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4337\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Thue-TNCN-cho-thue-nha-va-nguong-doanh-thu-moi-tu-nam-2026.jpg\" alt=\"Thu\u1ebf TNCN cho thu\u00ea nh\u00e0 v\u00e0 ng\u01b0\u1ee1ng doanh thu m\u1edbi t\u1eeb n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Thue-TNCN-cho-thue-nha-va-nguong-doanh-thu-moi-tu-nam-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Thue-TNCN-cho-thue-nha-va-nguong-doanh-thu-moi-tu-nam-2026-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Thue-TNCN-cho-thue-nha-va-nguong-doanh-thu-moi-tu-nam-2026-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Thue-TNCN-cho-thue-nha-va-nguong-doanh-thu-moi-tu-nam-2026-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Thue-TNCN-cho-thue-nha-va-nguong-doanh-thu-moi-tu-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4337\" class=\"wp-caption-text\">Personal income tax on rental income and new revenue thresholds from 2026.<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>The tax-free threshold has been increased from 100 million to 500 million VND per year.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Clause 1, Article 7 of the Personal Income Tax Law 2025, resident individuals engaged in production and business activities with annual revenue from <\/span><b>500 million VND or less<\/b><span style=\"font-weight: 400;\"> They are not required to pay personal income tax. Compared to the previous level (100 million VND\/year according to Circular 40\/2021\/TT-BTC), this is a significant step forward in supporting individual businesses amidst inflation and rising living costs.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Eliminate lump-sum taxes and business license fees.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An important point to note is that from 2026, the business license fee will be officially abolished according to Resolution 198\/2025\/QH15. At the same time, the &quot;lump-sum tax&quot; method will no longer be applied. Individuals with annual revenue exceeding 500 million VND will be required to switch to the self-declaration, self-calculation, and self-payment method for personal income tax on rental income.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Detailed explanation of how to calculate personal income tax and value-added tax for rental income.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For lodging rental activities (classified as accommodation services), the tax rate and calculation method are divided into two cases based on revenue and the taxpayer&#039;s choice.<\/span><\/p>\n<figure id=\"attachment_4335\" aria-describedby=\"caption-attachment-4335\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4335\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cach-tinh-thue-TNCN-cho-thue-nha-va-thue-GTGT-chi-tiet.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN cho thu\u00ea nh\u00e0 v\u00e0 thu\u1ebf GTGT chi ti\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cach-tinh-thue-TNCN-cho-thue-nha-va-thue-GTGT-chi-tiet.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cach-tinh-thue-TNCN-cho-thue-nha-va-thue-GTGT-chi-tiet-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cach-tinh-thue-TNCN-cho-thue-nha-va-thue-GTGT-chi-tiet-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cach-tinh-thue-TNCN-cho-thue-nha-va-thue-GTGT-chi-tiet-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cach-tinh-thue-TNCN-cho-thue-nha-va-thue-GTGT-chi-tiet-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4335\" class=\"wp-caption-text\">Detailed explanation of how to calculate personal income tax and value-added tax for rental income.<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>Value Added Tax (VAT)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the 2024 VAT Law, the activity of renting out rooms falls under the category of &quot;Services and construction without material procurement&quot;. The rate <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT<\/span><\/a><span style=\"font-weight: 400;\"> based on revenue <\/span><b>5%<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Recipe:<\/b><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><span style=\"font-weight: 400;\">VAT payable = Total annual revenue x 5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Personal income tax (PIT)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Calculating personal income tax on rental income from 2026 onwards becomes more complex due to the differentiation in revenue:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Case 1: Revenue from over 500 million to 3 billion VND\/year<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Individuals can choose one of the following two calculation methods:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Method A (Based on revenue exceeding the threshold):<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Personal income tax amount = (Total revenue \u2013 500,000,000) x 5%<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span> <i><span style=\"font-weight: 400;\">Advantage:<\/span><\/i><span style=\"font-weight: 400;\"> Simply put, no proof of input costs is required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Method B (Calculated based on taxable income \u2013 Net Income):<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Personal income tax amount = (Revenue \u2013 Reasonable expenses) x 15%<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span> <i><span style=\"font-weight: 400;\">Note:<\/span><\/i><span style=\"font-weight: 400;\"> This option should only be chosen if actual expenses (repairs, utilities, management, etc.) account for a very large proportion of revenue.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><b>Case 2: Revenue from over 3 billion to 50 billion VND\/year<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is mandatory to calculate tax based on taxable income (Revenue minus expenses) at the applicable tax rate. <\/span><b>17%<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Case 3: Revenue exceeding 50 billion VND\/year<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Mandatory calculation based on taxable income at the applicable tax rate. <\/span><b>20%<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of personal income tax and value-added tax rates for house rentals in 2026.<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>Annual revenue<\/b><\/td>\n<td><b>VAT<\/b><\/td>\n<td><b>Personal income tax on rental income (Popular choice)<\/b><\/td>\n<td><b>Total tax rate<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">$\\le$ 500 million<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tax Free<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tax Free<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">&gt; 500 million \u2013 3 billion<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5% on revenue<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5% on revenue exceeding 500 million<\/span><\/td>\n<td><span style=\"font-weight: 400;\">~ 10%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">&gt; 3 billion - 50 billion<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5% on revenue<\/span><\/td>\n<td><span style=\"font-weight: 400;\">17% on taxable income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">In reality<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">&gt; 50 billion<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5% on revenue<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20% on taxable income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">In reality<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Regulations regarding the currency for tax declaration and payment.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Compliance with regulations regarding currency is mandatory to ensure transparency in the management of personal income tax for rental properties. According to Article 7 of the 2019 Tax Administration Law:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Main currency:<\/b><span style=\"font-weight: 400;\"> The Vietnamese Dong (VND) is the official currency for declaring and paying taxes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Foreign exchange transactions:<\/b><span style=\"font-weight: 400;\"> If an individual rents out property in foreign currency (commonly seen when renting to foreigners), the amount must be converted to VND according to the actual exchange rate at the time of the transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Accounting:<\/b><span style=\"font-weight: 400;\"> Invoices and supporting documents must be in VND or have an equivalent value to facilitate the settlement of personal income tax for rental income.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Prohibited behaviors in tax administration from 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To avoid legal risks and administrative penalties, landlords need to pay special attention to the 8 prohibited acts under Article 6 of the 2019 Tax Administration Law:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Collusion and tax evasion<\/b><span style=\"font-weight: 400;\">Colluding with tax officials to falsify revenue in order to reduce taxes. <\/span><b>Personal income tax on rental income<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Incomplete declaration<\/b><span style=\"font-weight: 400;\">Deliberately omitting deposits and related service fees from the accounting records to lower taxable revenue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Using illegal invoices<\/b><span style=\"font-weight: 400;\">Buying and selling invoices to legitimize input costs when choosing to calculate taxes using the income method.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Obstructing the performance of official duties.<\/b><span style=\"font-weight: 400;\">: Uncooperative when tax authorities inspected the property.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Selling goods without issuing invoices.<\/b><span style=\"font-weight: 400;\">From 2026 onwards, the shift to a mandatory declaration method will require the use of electronic invoices for each revenue transaction.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The personal income tax on rental income in 2026 offers many benefits regarding tax exemption thresholds but also poses challenges in terms of documentation procedures. The transition from a lump-sum tax to a declaration-based method requires landlords to have knowledge of accounting, invoice archiving, and periodic tax settlement. To ensure legal safety and optimize tax payments, support from experts is essential.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network proudly stands as a leading provider of comprehensive solutions in accounting. <\/span><b>auditing services, <\/b><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/ke-toan-tron-goi\/\"><b>tax accounting<\/b><\/a><b>, <\/b><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/tu-van-thue\/\"><b>tax consulting services<\/b><\/a><b> and <\/b><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/quyet-toan-thue\/\"><b>tax settlement<\/b><\/a><span style=\"font-weight: 400;\">. We help our clients accomplish these tasks. <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/bao-cao-thue\/\"><b>tax reporting<\/b><\/a><span style=\"font-weight: 400;\"> Professional, ensuring practical application and absolute compliance with the latest legal regulations of 2026. Let MAN be your partner in achieving financial transparency and protecting your legal rights before the tax authorities.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Frequently Asked Questions about Personal Income Tax on Rental Properties<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>If I own two rental properties, each generating 300 million VND in revenue per year, do I have to pay taxes?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYour total revenue is 600 million VND\/year (&gt; 500 million). Therefore, you must pay personal income tax on the excess amount (100 million) and VAT on the entire 600 million.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Which expenses are deductible when calculating personal income tax using method 15%?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tReasonable costs include: Regular repair and maintenance costs; electricity, water, and internet costs (if paid by the landlord); land tax; bank loan interest for building the rental property; and brokerage fees for finding tenants.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>What are the penalties for not paying taxes?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIn addition to being required to pay the outstanding tax amount, you will also have to pay a late payment penalty (0.031 TP3T\/day) and an administrative fine ranging from 1 to 3 times the amount of tax evaded, depending on the severity of the violation.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu t\u00f4i c\u00f3 2 c\u0103n nh\u00e0 cho thu\u00ea, m\u1ed7i c\u0103n doanh thu 300 tri\u1ec7u\/n\u0103m th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1ed5ng doanh thu c\u1ee7a b\u1ea1n l\u00e0 600 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m (&gt; 500 tri\u1ec7u). 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Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u00f3i chung v\u00e0 ho\u1ea1t [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4338,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,7],"tags":[],"class_list":["post-4334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-tncn","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4334"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4334\/revisions"}],"predecessor-version":[{"id":4339,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4334\/revisions\/4339"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4338"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}