Vietnam Online Sales Tax 2026 For household businesses

When selling through Amazon, Etsy, or across multiple sales channels, the revenue recorded from orders does not always correspond to the amount actually received by the seller. Marketplace fees, returns, and other deductions can further complicate the process of consolidating revenue and reconciling figures for tax reporting.

From 2026, household businesses and individual businesses are required to calculate, declare, and pay their own taxes, replacing the previous presumptive tax regime. The annual revenue threshold for exemption from value-added tax and personal income tax has also been increased to VND 1 billion. These changes require sellers to reassess how taxable revenue is determined, which tax calculation method applies, and what filing obligations arise from online sales. This article outlines the key 2026 online sales tax regulations that household businesses and individual businesses should take into account.

 

1. Legal Framework for Online Sales Tax 2026

Vietnam Tax policies applicable to household businesses and individual businesses have introduced changes to the taxable revenue threshold, tax calculation methods, and tax filing responsibilities. The regulations governing online sales tax 2026 are set out in the following legal documents:

• Law on Personal Income Tax No. 109/2025/QH15 and Law No. 09/2026/QH16 amending and supplementing the Law: Provides for PIT applicable to business activities, including tax calculation based on taxable income, tax calculation based on a percentage of revenue, and the corresponding tax rates. The amended Vietnam Law authorizes the Government to determine the revenue threshold exempt from tax for each period.

• Decree No. 68/2026/ND-CP: Provides tax policies and tax administration rules applicable to household businesses and individual businesses, including tax calculation methods, revenue determination, and tax filing and payment obligations.

• Decree No. 141/2026/ND-CP: Amends and supplements Decree No. 68/2026/ND-CP, increasing the annual revenue threshold for VAT and PIT exemption to VND 1 billion, applicable from January 1, 2026.

• Decree No. 252/2026/ND-CP: Provides detailed rules on tax administration under the Law on Tax Administration No. 108/2025/QH15, including tax administration for business activities conducted through e-commerce platforms and the responsibilities of platform operators within the applicable scope to withhold, declare, and pay tax on behalf of sellers.

• Decree No. 253/2026/ND-CP: Provides guidance on the implementation of the Law on Personal Income Tax and clarifies provisions concerning taxable income, assessable income, and requirements applicable to individual business activities.

• Decree No. 254/2026/ND-CP: Regulates e-invoices and electronic documents, including applicable entities, invoice content, invoice issuance timing, and procedures for issuing and managing e-invoices.

 

2. Online Sales Tax Thresholds in 2026

From 2026, Vietnam household businesses and individual businesses with annual revenue of no more than VND 1 billion fall within the threshold for exemption from VAT and PIT under the applicable regulations.

2.1. Annual Revenue of VND 1 Billion or Less

Sellers with annual revenue of VND 1 billion or less must notify the tax authority of their actual revenue generated during the year no later than January 31 of the following calendar year. For household businesses and individuals that commence business activities during the first six months of the year, revenue for the first six months must be reported no later than July 31, while revenue for the final six months must be reported no later than January 31 of the following year.

Where a seller has already declared and paid online sales tax based on the previous VND 500 million threshold but annual revenue does not exceed VND 1 billion, the tax already paid will be treated as overpaid tax and handled through offsetting or refund in accordance with Article 12 of Decree No. 68/2026/ND-CP.

2.2. Annual Revenue Exceeding VND 1 Billion

If annual revenue exceeds VND 1 billion, household and individual businesses are required to use either e-invoices bearing a tax authority code or e-invoices generated from cash registers connected to the tax authority’s data system. This requirement is stipulated in Clause 5, Article 8 of Decree No. 68/2026/ND-CP, as amended by Decree No. 141/2026/ND-CP.

For household businesses and individuals that have recently commenced business activities, or whose previous year's annual revenue did not exceed VND 1 billion but whose revenue in the current tax year exceeds this threshold, registration for e-invoice use must be completed within 30 days from the last day of the tax period in which cumulative revenue exceeds VND 1 billion, unless the seller has already registered for e-invoice use in accordance with the regulations.

Read more: How to Choose the Right E-Invoicing Software for E-Commerce Sellers

2.3. How Revenue Is Aggregated

The VND 1 billion threshold is determined based on total revenue from all channels, including e-commerce marketplaces, social media platforms, own websites, and physical stores. Under Article 5 of Decree No. 68/2026/ND-CP, revenue subject to online sales tax includes all amounts derived from the sale of goods and provision of services, including surcharges and subsidies received by the seller, rather than only amounts actually transferred to the seller's account.

Based on Decree No. 68/2026/ND-CP, as amended and supplemented by Decree No. 141/2026/ND-CP and Article 7 of the Law on Personal Income Tax No. 109/2025/QH15, the VAT, PIT, and e-invoice obligations of household businesses and individual businesses are summarized by annual revenue as follows:

Table 1.1. Summary of Tax and E-Invoice Obligations by Annual Revenue in 2026

 

3. How to Calculate Online Sales Tax by Revenue Bracket

3.1 Value-Added Tax

Household businesses and individual businesses are subject to VAT under the direct method based on revenue, without deducting input VAT. VAT is calculated using the following formula based on Decree No. 68/2026/ND-CP:

3.2 Personal Income Tax

Under Article 7 of the Law on Personal Income Tax No. 109/2025/QH15 and Article 4 of Decree No. 68/2026/ND-CP, as amended by Decree No. 141/2026/ND-CP, individual businesses with annual revenue exceeding VND 1 billion are subject to PIT under one of the following two methods:

Tax rate multiplied by taxable revenue: This method applies to individual businesses with annual revenue exceeding VND 1 billion but not exceeding VND 3 billion that elect to apply this method.

Taxable revenue refers to the portion of annual revenue exceeding VND 1 billion. The applicable tax rate is determined based on the business sector in accordance with Clause 3, Article 7 of the Law on Personal Income Tax.

Taxable income multiplied by the tax rate: This method is mandatory for individual businesses with annual revenue exceeding VND 3 billion, or for those with annual revenue exceeding VND 1 billion but not exceeding VND 3 billion that elect to apply this method.

Taxable income is determined by deducting allowable expenses from revenue. The applicable tax rate is determined based on annual revenue as follows:

• Over VND 1 billion to VND 3 billion: 15%.

• Over VND 3 billion to VND 50 billion: 17%.

• Over VND 50 billion: 20%.

Under Clause 2, Article 12 of the Law on Value-Added Tax No. 48/2024/QH15 and Clause 3, Article 7 of the Law on Personal Income Tax No. 109/2025/QH15, the VAT rates and PIT rates applied under the percentage-of-revenue method are determined by business sector as follows:

Table 2.1. VAT and PIT Rates by Business Sector

3.3 Example Calculation

Assume an individual operating a fashion business generates total annual revenue of VND 1.8 billion in 2026, comprising VND 1.2 billion from Amazon and Etsy and VND 600 million from its own website. The seller elects to calculate PIT using the percentage-of-revenue method. This example assumes that the transactions are subject to VAT in Vietnam and that the tax rate applicable to the distribution of goods is used.

• VAT payable: VND 1.8 billion × 1% = VND 18 million.

• PIT payable: (VND 1.8 billion − VND 1 billion) × 0.5% = VND 4 million.

For revenue generated through Amazon, Etsy, or other foreign platforms, sellers should first determine whether the relevant platform and transaction fall within the scope of Vietnam’s tax withholding, filing, and payment-on-behalf mechanism. Where the platform has already withheld tax, sellers should retain transaction reports and supporting tax documents for reconciliation against their overall tax obligations.

Note: This is a hypothetical example involving transactions subject to VAT in Vietnam. Where goods are exported or revenue arises from transactions outside Vietnam, VAT treatment must be determined based on the nature of the transaction and the applicable regulations. The 1% rate should not be automatically applied to the entire revenue.

 

4. How to File Online Sales Tax in 2026 by Business Model

Under Article 11 of Decree No. 68/2026/ND-CP and Chapter III of Decree No. 252/2026/ND-CP, tax filing and payment obligations for business activities conducted through e-commerce platforms are determined based on the functions of the platform and the scope of the transactions. Sellers therefore need to distinguish between cases where the platform withholds and pays tax on their behalf and cases where they are responsible for filing and paying online sales tax themselves.

4.1. Selling Through Platforms That Withhold and Pay Tax on Behalf of Sellers

Under Article 43 of Decree No. 252/2026/ND-CP, operators of e-commerce platforms that provide online ordering and payment functions and fall within the applicable scope are responsible for withholding, declaring, and paying tax on behalf of household businesses and individual businesses in accordance with the regulations.

The withholding rate depends on the type of goods or services, where the revenue arises, and the seller's residency status. For resident individuals generating revenue from the sale of goods subject to withholding in Vietnam, the applicable rates are 1% VAT and 0.5% PIT on transaction revenue.

To reconcile their online sales tax obligations in 2026, sellers should:

• Provide an accurate tax identification number or personal identification number as required by the platform.

• Retain tax withholding certificates and transaction reports for reconciliation against actual revenue.

• Fulfill e-invoice issuance obligations where applicable under Decree No. 254/2026/ND-CP.

The platform's withholding and payment of online sales tax on behalf of the seller does not automatically replace all of the seller's tax filing, annual tax finalization, and e-invoice obligations.

4.2. Selling Through Channels Where Sellers Must File and Pay Tax Themselves

For sales conducted through social media, livestreams, or an own website where transactions do not fall under the platform's mechanism for withholding and paying online sales tax on behalf of the seller, household businesses and individual businesses are responsible for determining their own revenue and fulfilling their tax obligations in accordance with Articles 8, 9, and 10 of Decree No. 68/2026/ND-CP, as amended by Decree No. 141/2026/ND-CP.

• Annual revenue of VND 1 billion or less: Sellers must notify the tax authority of their actual revenue within the applicable deadline. Household businesses and individual businesses within this revenue threshold are not required to pay VAT or PIT on their business activities.

• Annual revenue exceeding VND 1 billion: Sellers must file and pay tax according to the applicable filing period. Under Article 10 of Decree No. 68/2026/ND-CP, businesses with annual revenue of no more than VND 50 billion are required to file VAT quarterly, while those with annual revenue exceeding VND 50 billion must file monthly. PIT filing requirements depend on the tax calculation method selected by the seller.

• Businesses operating across multiple business sectors: Revenue must be classified by business activity to determine the applicable VAT rate and PIT rate for each category.

4.3. Annual PIT Finalization

Under Clause 3, Article 11 of Decree No. 68/2026/ND-CP, sellers with annual revenue exceeding VND 3 billion, or those with revenue exceeding VND 1 billion that elect to apply the taxable-income method, must consolidate revenue from all sales channels for annual PIT finalization. PIT withheld and paid on behalf of the seller by e-commerce platforms may be credited against the seller's tax payable.

 

Controlling Tax Obligations Through Accurate Data Reconciliation

Determining online sales tax obligations in 2026 requires more than reviewing revenue from individual marketplaces. Sellers need to consolidate revenue across all sales channels, reconcile taxes already withheld, and fulfill their tax filing obligations in accordance with the applicable regulations.

Sliner supports e-commerce sellers operating on Amazon and Etsy in managing accounting data and fulfilling their tax obligations. As Sliner's partner, Genbook provides GenInvoice, a feature that supports e-invoice issuance and helps reduce manual processing throughout the invoicing workflow. Learn more about Accounting Automation or contact Sliner to discuss an accounting and invoicing solution suited to your business model.