Vietnam’s Tax Department: Landlords May Decide Whether to Register a Business Household
Asked whether someone planning to rent out about five rooms with expected annual turnover below VND 500 million must register a business household, Vietnam’s Tax Department said individuals may decide for themselves. Each choice has a different tax registration procedure, while tax declarations must follow the applicable rules.
An individual approaching 70 plans to rent out about five rooms starting in early April 2026, with expected annual turnover below VND 500 million. After asking a local tax office about registering to operate as an individual, the person was told to register a business household. They therefore asked the Tax Department whether business household registration was mandatory and how to register and declare taxes.
The Tax Department replied that, under Decree No. 168/2025/NĐ-CP, Decree No. 68/2026/NĐ-CP and its amendments, and Circular No. 18/2026/TT-BTC, individuals may decide for themselves whether to register a business household. The reply did not identify expected annual turnover below VND 500 million as a condition requiring business household registration.
Individuals who choose to register a business household complete tax registration when they begin operating or renting out property through the one-stop mechanism linked to business registration, in accordance with Decree No. 168/2025/NĐ-CP and Circular No. 68/2025/TT-BTC. Individuals who do not register a business household register with the tax authority under Circular No. 86/2024/TT-BTC. Business households and individual business operators file tax declarations under Decree No. 68/2026/NĐ-CP and Circular No. 18/2026/TT-BTC; the latter was amended and supplemented by the Ministry of Finance’s Circular No. 50/2026/TT-BTC, issued on May 13, 2026.
Source: VietVance
