Business household tax estimator
Short answer: enter annual business revenue once, choose the activity group, and answer additional questions when the tool asks for them. The provisional version estimates VAT, business PIT, and combined tax for a bounded set of Vietnamese-resident business-household and business-individual cases. The result is not an outstanding balance after withholding or prepayments.
Prepared and maintained by HAPRI — Health & Agricultural Policy Research Institute. About HAPRI
Source and model review recorded: 7 October 2026. Legal sign-off: not completed; no legal-verification date has been set. This source review does not certify the tax treatment of your business.
Public provisional version · Vietnam · 2026 tax year. This tool estimates VAT, business personal income tax and their combined total for supported scenarios. Do not use the result to file or pay tax.
Version: provisional model v4 (hkd-2026-provisional-v4); embedded build 88c9a25cc4271433. Version identifiers describe the model and build, not legal approval.
Legal status: this is a provisional model authorized for testing. Resolution 43 is enacted and effective. Its registered 9 September implementation document remains a consultation draft, and the 7 October 2026 review did not conclusively establish a promulgated successor. No legal-verification date has been set. Do not use the result to file or pay tax.
1. Quick answer
Within the current test scope, the calculator uses full-year revenue from 1 January through 31 December 2026. One annual figure initially supplies threshold turnover, VAT revenue, and PIT revenue; open the adjustment panel only when those legal revenue bases genuinely differ.
- Up to VND 1 billion: the model returns zero VAT and PIT for the supported ordinary case.
- Above VND 1 billion through VND 3 billion: a revenue-method path may apply. VAT uses full VAT revenue; PIT uses PIT revenue after the VND 1 billion allowance.
- Above VND 3 billion through VND 10 billion: the model needs method/timing information. The taxable-income path uses PIT revenue minus estimated deductible expenses; the next-year transition path is available only where method history supports it.
VND 10 billion is a test-version input limit, not a statutory revenue ceiling. Resolution 43 separately uses VND 10 billion as an eligibility ceiling for its PIT reduction; one does not provide legal authority for the other. If a required 2026 PIT method, service VAT treatment, or VAT reduction choice remains Not sure, the calculator shows no numerical VAT, PIT, or combined estimate.
To check the official sources tracked by the model for its thresholds and methods, see Decree 68/2026/ND-CP, Decree 141/2026/ND-CP, and PIT Law 109/2025/QH15. Linking a source does not mean its application to your facts has been verified.
2. What to enter and what revenue means
The calculator starts with total annual business revenue, not profit and not the amount left after expenses. Reconcile sales invoices, revenue books, point-of-sale records, receipts, and amounts received to prepare a reasonable annual figure. A platform payout after fees or withholding is not automatically the revenue the calculator asks for.
In an ordinary case, the same figure initially serves as threshold turnover, VAT revenue, and PIT revenue. Open “Adjust taxable revenue” only when you have a basis for different amounts; the calculator does not decide that difference for you.
Other facts
- Actual activity: goods/resale or pure services in the presently supported scope.
- Residence and period: this release supports Vietnamese residence and the full 2026 calendar year only.
- Business structure: one activity and one location. Multiple activities or locations currently return no numerical estimate.
- VAT reduction: choose whether all VAT revenue qualifies for the reduction, all is excluded but still uses the selected ordinary percentage, the revenue is mixed, or its treatment is uncertain/different. Only the two uniform states produce a number; the choice is not HAPRI legal confirmation.
- Above VND 1 billion through VND 3 billion: select the 2026 PIT method that actually applies; the revenue band does not itself establish that method.
- Services above VND 1 billion: select whether the activity is a standard-taxable service in the supported group. VAT-exempt education, vocational training, and health care, and activities with separate rates, are outside scope.
- Above VND 3 billion: enter estimated deductible expenses when the taxable-income path applies and choose when that PIT method applies.
An expense entered in the form is the user's estimate. The tool does not inspect invoices, supporting evidence, deductibility conditions, or expense allocation, and it does not represent every entered cost as legally deductible.
3. Provisional model rates and parameters
The table describes the constants used by this provisional version. It is not a general legal-classification table for every business household.
- Model parameter: Annual revenue threshold
Value: VND 1 billion
How this release uses it: At or below it, VAT and PIT are zero in the supported case
Status: 2026 model - Model parameter: Maximum for revenue-method PIT
Value: VND 3 billion
How this release uses it: Above it, the release needs a taxable-income or method-transition path
Status: 2026 model - Model parameter: Goods/resale VAT
Value: 1%
How this release uses it: Applied to VAT revenue; the model reduces this percentage by 20% when the user selects that all sales qualify for the Decree 174 reduction
Status: Provisional application - Model parameter: Standard-taxable service VAT
Value: 5%
How this release uses it: Used only when the user selects the standard-taxable service treatment; not used for VAT-exempt education, vocational training, or health care, or a separately rated group
Status: Provisional application - Model parameter: Goods/resale revenue-method PIT
Value: 0.5%
How this release uses it: Applied to PIT revenue above VND 1 billion, followed by the model's 30% reduction in 2026 PIT
Status: Provisional model - Model parameter: Pure-services revenue-method PIT
Value: 2%
How this release uses it: Applied to PIT revenue above VND 1 billion, followed by the model's 30% reduction in 2026 PIT
Status: Provisional model - Model parameter: Taxable-income PIT
Value: 17%
How this release uses it: Applied to PIT revenue minus estimated deductible expenses, followed by the model's 30% reduction in 2026 PIT
Status: Provisional high-turnover path - Model parameter: Product input limit
Value: VND 10 billion
How this release uses it: The tool withholds a number above this value
Status: Not a statutory ceiling
The VND 10 billion calculator input limit is a product bound. Resolution 43 separately uses VND 10 billion as an eligibility ceiling for its PIT reduction; one does not provide legal authority for the other.
Decree 174/2025/ND-CP: the model reduces the VAT percentage by 20%; it does not reduce revenue by 20% and does not automatically impose an 8% VAT rate. Check each goods or service group against Article 1, Annex I and Part II of Annex II; a retail or services label alone does not establish eligibility. Resolution 43/2026/QH16: the resolution is enacted and effective. Its 9 September 2026 implementation material remains a consultation draft, and this review did not conclusively establish a promulgated successor as of 7 October 2026.
4. How the calculator works, step by step
The calculator rounds the VAT and PIT components separately to whole VND using half-up rounding, then adds the rounded components. This is the product's estimate/display convention; the review did not verify it as the required official filing order.
Above VND 1 billion through VND 3 billion — revenue method
VAT = VAT revenue × activity rate × selected Decree 174 factor
PIT base = max(0, PIT revenue − VND 1 billion)
PIT = PIT base × activity rate × 70%
Combined tax = rounded VAT + rounded PIT
The Decree 174 factor is 80% when All sales qualify is selected and 100% when No sales qualify is selected but still uses the selected ordinary VAT percentage. Mixed, uncertain, exempt, or differently treated revenue produces no number.
Above VND 3 billion through VND 10 billion — current-year taxable income
Estimated taxable income = PIT revenue − estimated deductible expenses
PIT = estimated taxable income × 17% × 70%
VAT remains separately determined from VAT revenue and the Decree 174 choice
If expenses exceed PIT revenue, the present release reports an unsupported loss case instead of returning a negative number or carrying a loss.
5. The VND 3 billion threshold and next-year transition
Revenue above VND 3 billion does not mean that only the excess moves to a new formula. The provisional release asks which PIT method applies to the full 2026 year.
- Taxable-income method applies in 2026: enter estimated deductible expenses; PIT uses revenue minus expenses, the 17% rate, and the model's 30% reduction.
- The threshold is established only when closing the year: use this only where the revenue-rate method was validly being applied and total actual revenue is established as exceeding VND 3 billion only at year-end. The model retains the revenue method for the whole current year; it does not move only the excess. The taxable-income method begins the following year.
The current release has a tested year-end-transition path only for pure services. Other activity/timing combinations may be rejected instead of guessed. Crossing the threshold does not by itself change the VAT method.
6. Which activity group should you choose?
Goods / resale
Use this prototype group where the main activity is buying goods and reselling them without materially changing their basic nature. Orientation examples include clothing or household goods, and fruit or produce bought from another supplier for resale. These are interface examples, not legal classifications or reduction determinations. A mixed shop must check each product: alcohol, beer, tobacco, some high-sugar drinks, and other annex groups can make its turnover non-uniform.
Do not automatically place here: direct farming or production, processing that changes a product, contract processing, transport, construction, rental, special agency activity, digital content, or platform activity with separate treatment.
Pure services
Use this prototype group where revenue primarily comes from performing work without material goods sales. Orientation examples include hairdressing and computer or household-goods repairs without material goods or parts sales. Examples do not establish tax classification or reduction eligibility.
Do not use this general group: VAT-exempt education, vocational training, or health care; financial, insurance, investment, or real-estate advice; massage; motor-vehicle or machinery repair with a separate PIT rate; or repair work with material sales of parts, goods, or supplies.
Multiple activities or locations
The current release does not allocate revenue across activities, choose a blended rate, or return a number for this structure. Separate revenue by activity for a future supported flow rather than selecting one broad label merely to get a result.
7. Provisional-model worked examples
The examples below are illustrative results produced by the provisional model, included to explain its formulas and check internal consistency. They do not establish that a real user qualifies under Decree 174, Resolution 43, an activity classification, or a deductible expense rule.
Example A — one uniform goods-resale group with VND 1.2 billion revenue
Assume one activity/location, Vietnamese residence, the full 2026 year, VND 1.2 billion for all three revenue bases, and that the actual goods have been checked against Article 1 and the applicable Decree 174 annexes and selected as all eligible in the VAT reduction field. The resale label alone does not establish this assumption.
- VAT: VND 1.2 billion × 1% × 80% = VND 9.6 million.
- PIT: (VND 1.2 billion − VND 1 billion) × 0.5% × 70% = VND 0.7 million.
- Estimated combined tax: VND 10.3 million, about 0.86% of revenue.
Example B — ordinary standard-taxable pure service with VND 1.2 billion revenue
Keep the same assumptions but use a pure service for which the user selects standard-taxable service treatment, revenue-method PIT, and no sales qualifying for the reduction while still using the selected ordinary percentage. This is an arithmetic assumption, not a conclusion that a service label qualifies. Do not use it for financial/insurance/real-estate advice, massage, teaching, vocational training, health care, or motor-vehicle or machinery repair.
- VAT: VND 1.2 billion × 5% = VND 60 million.
- PIT: (VND 1.2 billion − VND 1 billion) × 2% × 70% = VND 2.8 million.
- Estimated combined tax: VND 62.8 million, about 5.23% of revenue.
Example C — goods resale with VND 4 billion revenue and VND 2.5 billion expenses
Assume that the taxable-income method applies in 2026 and that the actual goods group has been checked and selected as uniformly eligible under Decree 174 in the VAT reduction field. This is an additional draft illustration checked against the current calculator, not a legally verified example.
- VAT: VND 4 billion × 1% × 80% = VND 32 million.
- Estimated taxable income: VND 4 billion − VND 2.5 billion = VND 1.5 billion.
- PIT: VND 1.5 billion × 17% × 70% = VND 178.5 million.
- Estimated combined tax: VND 210.5 million, about 5.26% of revenue.
“Percentage of revenue” shows the estimated combined tax as a share of revenue. Revenue remaining after tax has not yet had costs deducted and is not profit.
8. Frequently asked questions
Does the calculator tell me exactly how much I still owe?
No. It estimates VAT and business PIT within its supported scope. It does not reconcile all withholding, prepayments, payments, refunds, penalties, or tax-account balances.
Why is there only one revenue input?
An ordinary case starts with one annual total for threshold turnover, VAT revenue, and PIT revenue. Open the adjustment panel only if you know the bases differ; the tool does not make you enter the same number three times.
Does revenue come from invoices or cash received?
Reconcile sales invoices, revenue books, point-of-sale records, receipts, and amounts received, then resolve differences using guidance for your activity. Net platform payouts after fees, returns, or withholding are not automatically the requested revenue.
What if I sell goods and provide services?
The current release does not calculate multiple activities. Separate revenue by activity rather than choosing one broad group merely to obtain a result.
Why must I choose a Decree 174 status?
One annual VAT factor is suitable only when all turnover receives the same treatment. The calculator does not infer eligibility from a goods/services label. Mixed reduced and unreduced turnover, or uncertain/exempt/differently treated supplies, produce no number.
Above VND 3 billion, is entering a cost enough to calculate PIT?
Cost is necessary for the taxable-income path but does not itself establish the method or legal deductibility. You must still identify whether that method applies in the current year or begins next year. The tool does not inspect evidence.
What if I establish the VND 3 billion crossing only at year-end?
In the supported transition path, the model keeps the revenue method for the whole current year and changes from the following year; it does not move only the excess. Use that choice only if your method history supports it.
Can I choose whichever formula gives the lower tax?
No. Method treatment depends on facts and application history, not merely on which output is smaller.
What if I need another tax year?
The calculator supports one active year. It does not silently substitute 2026 figures for another year or advance automatically with the calendar.
Why does the calculator show no result?
Facts may be missing, the case may be unsupported, Decree 174 may need review, expenses may exceed revenue, the release may be incompatible, or loading may have failed. No result does not mean zero tax.
9. Cases not currently supported
- Non-residence or part-year business activity.
- Multiple activities, multiple locations, or revenue requiring allocation.
- Direct production, agriculture, processing/contract processing, rental, transport, construction, special agency activity, digital content, or special platform cases.
- VAT-exempt education, vocational training, or health care.
- VAT revenue that mixes Decree 174 reduced and unreduced supplies, or includes uncertain, exempt, or differently treated goods or services.
- Motor-vehicle or machinery repair, or repair with material sales of parts, goods, or supplies.
- Revenue above VND 10 billion in this product release.
- Expenses exceeding PIT revenue, loss treatment/carryforward, or expenses whose deductibility is unresolved.
- Withholding, prepayments, refunds, arrears, penalties, filing schedules, or the remaining payment balance.
When a case is unsupported, facts are missing, or review is needed, the tool shows no number instead of presenting a plausible-looking estimate. Scope can expand only in a later version with matching sources, checks, and approvals.
10. Key terms
- Business household / business individual: The Vietnamese taxpayer group addressed by this tool within the scope described on this page.
- Annual revenue: Total business revenue for the requested period before expenses.
- VAT revenue: The revenue base the model uses to estimate VAT.
- PIT revenue: The revenue base the model uses under the selected PIT method.
- Estimated deductible expenses: User-entered costs for the taxable-income path; the tool does not confirm deductibility.
- Estimated taxable income: PIT revenue minus estimated deductible expenses in the high-turnover path.
- Uniform VAT-reduction treatment: All entered VAT revenue either qualifies for the reduction, or all is excluded while still using the selected ordinary VAT percentage. Mixed or uncertain revenue produces no tax number.
- Provisional version: An available public testing version without completed legal sign-off. Public availability does not make its estimates suitable for tax filing or payment.
11. Sources and their status
The links below are official sources or Government material tracked by the provisional release. A link does not mean applicability to a visitor's facts has been legally verified.
- Decree 68/2026/ND-CP — Articles 3, 4(1), 4(3), 4(5)(a)-(d), and 5 are referenced; the provisions are recorded, but related instruments and applicability still require complete review.
- Decree 141/2026/ND-CP — Article 1(1) and Article 3 are referenced; related instruments and applicability still require complete review.
- PIT Law 109/2025/QH15 — Articles 7(2)(a), 7(2)(c), 7(3)(a)–(c), and 29(2) are referenced; related instruments and applicability still require complete review.
- Decree 253/2026/ND-CP — Articles 45(1), 45(2), and 69(1)(a), plus the Annex, distinguish ordinary services, computer/household-goods repair, and motor-vehicle/machinery repair.
- VAT Law 48/2024/QH15 — Article 5(13) covers non-taxable education/vocational training, and Article 12(2)(b1), (b2), and (c) is also referenced; the complete amendment chain and applicability still require review.
- Decree 174/2025/ND-CP — enacted; the review read Annex I and the 2026 Part II of Annex II in full, but the user's actual goods/service classification remains unverified.
- Resolution 43/2026/QH16 — enacted and effective; its registered 9 September implementation document remains a consultation draft, and the 7 October 2026 review did not conclusively establish a promulgated successor.
- 9 September 2026 implementation material — consultation draft, not promulgated, and insufficient by itself to complete source verification.
HAPRI has verified a public Law Watch page for PIT Law 109/2025/QH15. Public Law Watch destinations for Decrees 68/2026, 141/2026 and 174/2025, VAT Law 48/2024 and Resolution 43/2026 remain unverified, so those links continue to use official government records.
Legal-basis verification date: not set. Final legal closure: not approved. A future implementing instrument may change the model, article, and examples.
12. Methodology, limits, and related tools
Use the interactive calculator to enter facts and view an estimate; use this explanation to review the scope, method, examples, and sources on the page. If the calculator is slow or unavailable, the explanation does not produce a replacement tax result.
About your information: entries save automatically in the current browser tab for up to 24 hours. Users may opt into device storage for up to 30 days and clear the draft at any time; results are recalculated and are not saved. In the reviewed calculator code, HAPRI found no path that adds entries or results to a URL, sends them to the Wix parent page, or passes them to analytics. The surrounding HAPRI page still uses Wix and page-level analytics for technical and usage data. Browser storage is not an encrypted vault; do not enter identifying information.
When a threshold, rate, method, example, or answer changes, the related content and sources must also be updated and approved. This article does not turn a provisional model into tax advice.
See the Personal Income Tax calculator and HAPRI Financial Tools. Employment-income tax rules do not automatically apply to business households.
Corrections: report a source, translation or calculation issue to HAPRI@ueh.edu.vn. Include the page language, version and a non-identifying example. Do not send tax IDs, invoices or personal financial records.