Household Business Tax API

VAT and personal income tax of a Vietnamese household business in 2026: 1-billion threshold, rates by sector, revenue vs income method, 30% reduction.

GETPOSThttps://apibox.io.vn/v1/vn-household-tax

Data & JSON▶ Try it online

Lump-sum tax (thuế khoán) ended on 1/1/2026. Send the annual revenue and the business sector (or several lines) and the API applies the 2026 rules: no VAT or PIT up to 1 billion VND of revenue (NĐ 141/2026/NĐ-CP, which raised the 500-million threshold of Luật Thuế TNCN 109/2025 and NĐ 68/2026), VAT as a percentage of the whole revenue above it (1% distribution, 5% services, 3% production / transport, 2% other), and PIT on the revenue above the threshold (0.5% / 2% / 1.5% / 1%, 5% for leasing, agents and digital content).

Up to 3 billion the household may choose the income method instead: (revenue − expenses) × 15%. Above 3 billion it is compulsory, at 17% (up to 50 billion) or 20%. When expenses is given the API computes both and picks the cheaper one, unless method is set. The threshold is deducted once, from the lines with the highest rate first, and the 30% PIT reduction for revenue up to 10 billion in 2026–2027 (NĐ 398/2026/NĐ-CP) is applied.

The answer also tells whether returns are quarterly or monthly, whether e-invoices are compulsory, and lists the legal texts used. year=2025 applies the previous rules (100-million threshold, TT 40/2021). It is an estimate, not tax advice.

Parameters

Name	In	Type	Required	Default
`revenue`	query\|body	number	no		Annual revenue in VND (with `sector`).
`sector`	query\|body	string	no	`other`	`distribution`, `services`, `production`, `asset_leasing`, `real_estate_leasing`, `agency`, `digital_content`, `other`.
`lines`	body	array	no		Several business lines: `[{"sector":"distribution","revenue":600000000}, ...]`.
`expenses`	query\|body	number	no		Deductible expenses of the year (income method; required above 3 billion).
`method`	query\|body	string	no		Force `revenue` or `income`.
`year`	query\|body	number	no		Tax year (2025–2030, default this year).

Example

curl "https://apibox.io.vn/v1/vn-household-tax?revenue=2000000000&sector=distribution" \
  -H "Authorization: Bearer YOUR_API_KEY"

const res = await fetch('https://apibox.io.vn/v1/vn-household-tax?revenue=2000000000&sector=distribution', {
  method: 'GET',
  headers: {
    Authorization: 'Bearer YOUR_API_KEY',
  },
});
const data = await res.json();
console.log(data);

import requests

res = requests.get(
    "https://apibox.io.vn/v1/vn-household-tax?revenue=2000000000&sector=distribution",
    headers={"Authorization": "Bearer YOUR_API_KEY"},
    timeout=30,
)
print(res.json())

<?php
$ch = curl_init('https://apibox.io.vn/v1/vn-household-tax?revenue=2000000000&sector=distribution');
curl_setopt_array($ch, [
    CURLOPT_RETURNTRANSFER => true,
    CURLOPT_HTTPHEADER => ['Authorization: Bearer YOUR_API_KEY'],
]);
$response = curl_exec($ch);
print_r(json_decode($response, true));

Response

{
  "year": 2026,
  "revenue": 2000000000,
  "threshold": 1000000000,
  "below_threshold": false,
  "vat": {
    "total": 20000000,
    "lines": [
      {
        "sector": "distribution",
        "revenue": 2000000000,
        "rate_percent": 1,
        "vat": 20000000
      }
    ]
  },
  "pit": {
    "method": "revenue",
    "gross": 5000000,
    "reduction_30_percent": 1500000,
    "total": 3500000,
    "revenue_method": {
      "method": "revenue",
      "allowed": true,
      "lines": [
        {
          "sector": "distribution",
          "revenue": 2000000000,
          "taxable_revenue": 1000000000,
          "rate_percent": 0.5,
          "pit": 5000000
        }
      ],
      "pit": 5000000
    }
  },
  "total_tax": 23500000,
  "effective_rate_percent": 1.18,
  "obligations": {
    "declare": "Quarterly returns, due the last day of the first month of the next quarter",
    "period": "quarterly",
    "e_invoice_required": true,
    "licence_fee": "abolished from 1/1/2026"
  },
  "legal": [
    "Luật Thuế TNCN 109/2025/QH15 Điều 7",
    "Luật Thuế GTGT 48/2024/QH15 Điều 12",
    "Nghị định 68/2026/NĐ-CP, sửa đổi bởi Nghị định 141/2026/NĐ-CP (threshold 1 billion from 1/1/2026)",
    "Nghị quyết 198/2025/QH15 Điều 10 (no lump-sum tax, no licence fee from 1/1/2026)",
    "Nghị định 398/2026/NĐ-CP (PIT −30% for revenue ≤ 10 billion, 2026–2027)"
  ],
  "reviewed": "2026-11-11"
}

Use cases

Show the tax due in a POS or sales app for household businesses
Estimate tax for sellers on e-commerce marketplaces
Compare the revenue and income methods before choosing
Plan cash flow in an accounting service for small shops

FAQ

Is the threshold 200, 500 million or 1 billion?

For 2026 it is 1 billion VND a year: Luật Thuế TNCN 109/2025 set 500 million and let the Government adjust it, and NĐ 141/2026/NĐ-CP raised it to 1 billion from 1/1/2026.

Is VAT computed on the part above the threshold?

No. Once the annual revenue exceeds the threshold, VAT applies to the whole revenue; only PIT (revenue method) is computed on the part above it.

Which sector codes exist?

distribution, services, production, asset_leasing, real_estate_leasing, agency, digital_content, other.

Related APIs

{✓}

Household Business Tax API

Parameters

Example

Response

Use cases

FAQ

Related APIs

JSON Validator

JSON Formatter

CSV to JSON