Vietnam Household Business Tax Calculator 2026
VAT and personal income tax of a Vietnamese household business in 2026: 1-billion threshold, rates by sector, revenue vs income method, 30% reduction.
Result
Press “Run” to see the result.
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.
Use this in your code
curl "https://apibox.io.vn/v1/vn-household-tax?revenue=2000000000§or=distribution" \
-H "Authorization: Bearer YOUR_API_KEY"const res = await fetch('https://apibox.io.vn/v1/vn-household-tax?revenue=2000000000§or=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§or=distribution",
headers={"Authorization": "Bearer YOUR_API_KEY"},
timeout=30,
)
print(res.json())<?php
$ch = curl_init('https://apibox.io.vn/v1/vn-household-tax?revenue=2000000000§or=distribution');
curl_setopt_array($ch, [
CURLOPT_RETURNTRANSFER => true,
CURLOPT_HTTPHEADER => ['Authorization: Bearer YOUR_API_KEY'],
]);
$response = curl_exec($ch);
print_r(json_decode($response, true));API documentation → Get a free API key
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.