{"id":999979367,"date":"2025-12-08T00:56:42","date_gmt":"2025-12-07T17:56:42","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979367"},"modified":"2026-08-27T13:01:05","modified_gmt":"2026-08-27T06:01:05","slug":"do-businesses-get-family-allowances","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/","title":{"rendered":"H\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng? [C\u1eadp nh\u1eadt 2026 &#038; C\u00e1ch \u00e1p d\u1ee5ng \u0111\u00fang]"},"content":{"rendered":"<article class=\"bizzi-template-page\">\n<div class=\"template-sapo\">\n<p><strong>In 2026, personal deductions will no longer be applied when calculating taxes on income from business activities.<\/strong> A deduction of VND 15.5 million per month for the individual and VND 6.2 million per month for each dependent is applied to income from salaries and wages of resident individuals.<\/p>\n<p>Therefore, if your income is solely from your business, you cannot use these deductions to subtract from your business income. If you are both employed and running a business, you need to separate the two sources of income: the salary portion, which can be deducted if eligible, and the business portion, which is subject to separate tax regulations.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Ho_kinh_doanh_co_duoc_giam_tru_gia_canh_khong_nam_2026\" >Will household businesses be eligible for personal deductions in 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Muc_giam_tru_gia_canh_nam_2026_la_bao_nhieu\" >What will the personal allowance be in 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Ho_kinh_doanh_co_duoc_dang_ky_nguoi_phu_thuoc_khong\" >Can a sole proprietorship register dependents?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Vua_la_chu_ho_kinh_doanh_vua_di_lam_huong_luong_thi_giam_tru_the_nao\" >How is tax deducted when someone is both a business owner and employed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Khong_duoc_giam_tru_gia_canh_co_nghia_ho_kinh_doanh_chac_chan_phai_nop_TNCN_khong\" >Does the absence of personal deductions mean that business households are definitely required to pay personal income tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Hai_thay_doi_nam_2026_de_gay_nham_khi_doc_huong_dan_cu\" >Two changes in 2026 are easily confusing when reading the old guidelines.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Can_cu_phap_ly_ve_giam_tru_gia_canh_doi_voi_ho_kinh_doanh_nam_2026\" >Legal basis for personal deductions for business households in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Sau_khi_xac_dinh_nghia_vu_thue_ho_kinh_doanh_can_luu_y_gi_ve_hoa_don_dien_tu\" >After determining their tax obligations, what should business households be aware of regarding electronic invoices?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Khi_nao_B-Invoice_cua_Bizzi_phu_hop\" >When is Bizzi&#039;s B-Invoice suitable?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Cau_hoi_thuong_gap\" >Frequently asked questions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n\n<\/div>\n<aside class=\"bizzi-answer\" aria-label=\"Quick reply\"><strong>Quick answer:<\/strong> Income from business <strong>No personal deductions apply.<\/strong>. Income from salaries and wages. <strong>applicable<\/strong> if the taxpayer meets the conditions.<\/p>\n<\/aside>\n<section id=\"ho-kinh-doanh-co-duoc-giam-tru-gia-canh\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_co_duoc_giam_tru_gia_canh_khong_nam_2026\"><\/span>Will household businesses be eligible for personal deductions in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>No, if you are considering income generated from business activities.<\/strong> The deciding factor is not how the household is &quot;declaring&quot; their income, but whether the taxable income falls under the business income category or the salary and wage category.<\/p>\n<p>Article 10 of the Personal Income Tax Law No. 109\/2025\/QH15 defines family allowance deductions as amounts deductible from taxable income before calculating tax. <strong>Income from salaries and wages of resident individual taxpayers.<\/strong>. Income from business activities is subject to tax liability determined according to a separate mechanism for household businesses and individual business owners.<\/p>\n<div class=\"bizzi-table-wrap\" tabindex=\"0\" role=\"region\" aria-label=\"Distinguishing income sources when considering personal deductions.\">\n<table>\n<caption>Distinguishing income sources when considering personal deductions.<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Sources of income<\/th>\n<th scope=\"col\">Family deduction<\/th>\n<th scope=\"col\">How to handle it<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Income from business<\/th>\n<td><strong>Not applicable<\/strong><\/td>\n<td>Determine the obligations stipulated by regulations for household\/individual businesses.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Salaries, wages<\/th>\n<td><strong>May apply<\/strong><\/td>\n<td>This applies if you are a resident individual and meet the eligibility requirements for the deduction.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">There are two sources.<\/th>\n<td><strong>Separate<\/strong><\/td>\n<td>Don&#039;t add everything up and then apply a single subtraction formula.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><!-- EDITOR QA: \u1ea3nh g\u1ed1c \u0111\u01b0\u1ee3c t\u1ea1o t\u1eeb 2025. Ki\u1ec3m tra n\u1ed9i dung ch\u1eef n\u1eb1m trong \u1ea3nh tr\u01b0\u1edbc khi publish. N\u1ebfu \u1ea3nh c\u00f2n hi\u1ec3n th\u1ecb m\u1ee9c 11 tri\u1ec7u\/4,4 tri\u1ec7u, 6,6 tri\u1ec7u, ng\u01b0\u1ee1ng c\u0169 ho\u1eb7c logic h\u1ed9 kho\u00e1n\/h\u1ed9 k\u00ea khai th\u00ec ph\u1ea3i thay asset. --><\/p>\n<figure class=\"bizzi-content-image\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-999979369 size-large\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/Ho-kinh-doanh-co-duoc-giam-tru-gia-canh-nam-2026-Phan-tich-chi-tiet-quy-dinh-moi-va-huong-dan-toi-uu-thue-hop-phap-minh-bach-1024x538.jpg\" alt=\"Household businesses and regulations on personal deductions in 2026\" width=\"1024\" height=\"538\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/Ho-kinh-doanh-co-duoc-giam-tru-gia-canh-nam-2026-Phan-tich-chi-tiet-quy-dinh-moi-va-huong-dan-toi-uu-thue-hop-phap-minh-bach-1024x538.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/Ho-kinh-doanh-co-duoc-giam-tru-gia-canh-nam-2026-Phan-tich-chi-tiet-quy-dinh-moi-va-huong-dan-toi-uu-thue-hop-phap-minh-bach-300x158.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/Ho-kinh-doanh-co-duoc-giam-tru-gia-canh-nam-2026-Phan-tich-chi-tiet-quy-dinh-moi-va-huong-dan-toi-uu-thue-hop-phap-minh-bach-768x403.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/Ho-kinh-doanh-co-duoc-giam-tru-gia-canh-nam-2026-Phan-tich-chi-tiet-quy-dinh-moi-va-huong-dan-toi-uu-thue-hop-phap-minh-bach-18x9.jpg 18w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/Ho-kinh-doanh-co-duoc-giam-tru-gia-canh-nam-2026-Phan-tich-chi-tiet-quy-dinh-moi-va-huong-dan-toi-uu-thue-hop-phap-minh-bach.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>When considering personal deductions, it is necessary to distinguish between income from business activities and income from salaries and wages.<\/figcaption><\/figure>\n<\/section>\n<section id=\"muc-giam-tru-gia-canh-2026\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Muc_giam_tru_gia_canh_nam_2026_la_bao_nhieu\"><\/span>What will the personal allowance be in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Starting from the 2026 tax year, the applicable personal allowance will be:<\/p>\n<div class=\"bizzi-table-wrap\" tabindex=\"0\" role=\"region\" aria-label=\"Personal allowance deductions in 2026\">\n<table>\n<caption>Personal deductions applicable from the 2026 tax year.<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Deduction<\/th>\n<th scope=\"col\">Applicable level<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Taxpayers themselves<\/th>\n<td><strong>15.5 million VND\/month<\/strong><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Calculated annually<\/th>\n<td><strong>186 million VND\/year<\/strong><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Each dependent<\/th>\n<td><strong>6.2 million VND\/month<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>Common misconceptions:<\/strong> This is not a direct deduction from the household&#039;s revenue or business income. This deduction is subject to the tax calculation mechanism for salaries and wages.<\/p>\n<p>You can view the text and detailed explanation in the Bizzi documentation. <a href=\"https:\/\/bizzi.vn\/tai-lieu\/nghi-quyet-110-2025-ubtvqh15\/\">Resolution 110\/2025\/UBTVQH15 and the personal allowance deduction for 2026<\/a>.<\/p>\n<p><!-- EDITOR QA: ki\u1ec3m tra ch\u1eef\/s\u1ed1 n\u1eb1m trong \u1ea3nh tr\u01b0\u1edbc khi publish v\u00ec asset c\u00f3 t\u1eeb 2025. --><\/p>\n<figure class=\"bizzi-content-image\"><img decoding=\"async\" class=\"wp-image-999979368 size-full aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/giam-tru-gia-canh.webp\" alt=\"Illustration of personal deductions when calculating personal income tax.\" width=\"785\" height=\"524\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/giam-tru-gia-canh.webp 785w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/giam-tru-gia-canh-300x200.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/giam-tru-gia-canh-768x513.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/giam-tru-gia-canh-18x12.webp 18w\" sizes=\"(max-width: 785px) 100vw, 785px\" \/><figcaption>The personal allowance deduction in 2026 applies to income from salaries and wages of resident individuals.<\/figcaption><\/figure>\n<\/section>\n<section id=\"ho-kinh-doanh-dang-ky-nguoi-phu-thuoc\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_co_duoc_dang_ky_nguoi_phu_thuoc_khong\"><\/span>Can a sole proprietorship register dependents?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>If the head of the household also has income from salaries and wages, they can register dependents to claim a tax deduction on their salary income if they meet the eligibility requirements.<\/strong> Conversely, if income is solely from business activities, having or registering dependents does not generate a deduction for business income.<\/p>\n<p>Decree 253\/2026\/ND-CP stipulates that taxpayers are entitled to deductions for dependents when they have registered for tax, registered their dependents, and have supporting documents as prescribed. Each dependent can only be claimed as a deduction once by one taxpayer per year.<\/p>\n<p>For dependent groups subject to income requirements, Circular 87\/2026\/TT-BTC stipulates that the average monthly income from all sources during the year must not exceed... <strong>3 million dong<\/strong> For cases falling within the scope of application.<\/p>\n<aside class=\"bizzi-callout\"><strong>Memory aid:<\/strong> \u201cHaving dependents does not automatically mean &quot;business tax is reduced.&quot; First, it must be determined whether the income in question falls within the scope of personal deductions.<\/p>\n<\/aside>\n<\/section>\n<section id=\"vua-di-lam-vua-kinh-doanh\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Vua_la_chu_ho_kinh_doanh_vua_di_lam_huong_luong_thi_giam_tru_the_nao\"><\/span>How is tax deducted when someone is both a business owner and employed?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>This case requires <strong>separate two sources of income<\/strong>. Do not add salary to business income, then deduct personal allowances and apply the salary tax rate to the entire amount.<\/p>\n<div class=\"bizzi-table-wrap\" tabindex=\"0\" role=\"region\" aria-label=\"Personal deductions for those who are both salaried and running a business.\">\n<table>\n<caption>How to handle a situation where an individual is both salaried and running a business.<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Revenue sources<\/th>\n<th scope=\"col\">Does GTGC apply?<\/th>\n<th scope=\"col\">Note<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Salaries, wages<\/th>\n<td><strong>Maybe<\/strong><\/td>\n<td>Eligible for personal and dependent tax deductions.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Income from business<\/th>\n<td><strong>Are not<\/strong><\/td>\n<td>Determine tax obligations under tax policy for household\/individual businesses.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>For example, you work as an office employee and also sell products online. Your salary from your job is determined as taxable income according to regulations for salaries and wages, and may be subject to personal deductions. The online business income is determined separately according to regulations for business activities.<\/p>\n<\/section>\n<section id=\"giam-tru-gia-canh-va-nguong-doanh-thu\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Khong_duoc_giam_tru_gia_canh_co_nghia_ho_kinh_doanh_chac_chan_phai_nop_TNCN_khong\"><\/span>Does the absence of personal deductions mean that business households are definitely required to pay personal income tax?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Are not.<\/strong> Personal deductions and business revenue thresholds are two different mechanisms.<\/p>\n<div class=\"bizzi-table-wrap\" tabindex=\"0\" role=\"region\" aria-label=\"Distinguishing between personal deductions and revenue thresholds.\">\n<table>\n<caption>Don&#039;t confuse personal deductions with business revenue thresholds.<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Mechanism<\/th>\n<th scope=\"col\">What is it used for?<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Family deduction<\/th>\n<td>Reduce taxable income before calculating tax on salaries and wages of resident individuals.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Business revenue threshold<\/th>\n<td>Determine whether the household\/individual business falls within the threshold for paying business-related taxes.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>According to Decree 141\/2026\/ND-CP, the revenue threshold for business households and individual businesses to be exempt from tax has been raised. <strong>1 billion VND\/year<\/strong>, effective from January 1, 2026.<\/p>\n<p>Therefore, a household with only business income and revenue falling within the threshold exempt from personal income tax may not generate personal income tax from business activities. The reason is <strong>revenue threshold<\/strong>, This is not because the household is entitled to a deduction of 15.5 million VND for the individual or 6.2 million VND for dependents.<\/p>\n<p>If you need to delve deeper into other obligations, you can read the article. <a href=\"https:\/\/bizzi.vn\/ho-kinh-doanh-ca-the-phai-nop-thue-gi\/\">Types of taxes that household businesses must pay<\/a>.<\/p>\n<p><!-- INTERNAL LINK NOTE: URL tr\u00ean l\u00e0 semantic owner m\u1ea1nh nh\u01b0ng c\u1ea7n P0 refresh theo ch\u00ednh s\u00e1ch 2026. Kh\u00f4ng d\u00f9ng n\u1ed9i dung c\u0169 c\u1ee7a URL \u0111\u00f3 l\u00e0m ngu\u1ed3n s\u1ef1 th\u1eadt cho b\u00e0i n\u00e0y. --><\/p>\n<figure class=\"bizzi-content-image\"><img decoding=\"async\" class=\"wp-image-999979371 aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/ma-so-thue-ho-kinh-doanh.webp\" alt=\"Illustrating the tax identification number and tax obligations of a household business.\" width=\"729\" height=\"451\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/ma-so-thue-ho-kinh-doanh.webp 666w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/ma-so-thue-ho-kinh-doanh-300x186.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/ma-so-thue-ho-kinh-doanh-18x12.webp 18w\" sizes=\"(max-width: 729px) 100vw, 729px\" \/><figcaption>Personal deductions and revenue thresholds are two different mechanisms for determining tax liability.<\/figcaption><\/figure>\n<\/section>\n<section id=\"thay-doi-thue-ho-kinh-doanh-2026\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Hai_thay_doi_nam_2026_de_gay_nham_khi_doc_huong_dan_cu\"><\/span>Two changes in 2026 are easily confusing when reading the old guidelines.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Firstly, from January 1, 2026, household businesses and individual businesses will no longer be subject to the lump-sum tax method.<\/strong> Therefore, the guiding structure of &quot;households paying taxes are not eligible for deductions, households declaring taxes are eligible for deductions&quot; is no longer appropriate to explain personal deductions in 2026.<\/p>\n<p><strong>Secondly, the collection and payment of business license fees will also cease from January 1, 2026.<\/strong> The old versions still list business license fees as a regular obligation for business households and need to be updated before use.<\/p>\n<p>To understand the transition from the old system to the new tax management approach, see the following article. <a href=\"https:\/\/bizzi.vn\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026\/\">What do household businesses need to prepare for after the abolition of lump-sum tax from 2026?<\/a>.<\/p>\n<p><!-- INTERNAL LINK NOTE: semantic owner m\u1ea1nh, nh\u01b0ng URL \u0111\u00edch c\u1ea7n refresh ph\u1ea7n H\u0110\u0110T\/claim c\u0169 tr\u01b0\u1edbc khi d\u00f9ng l\u00e0m factual source. --><\/p>\n<\/section>\n<section id=\"can-cu-phap-ly\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ve_giam_tru_gia_canh_doi_voi_ho_kinh_doanh_nam_2026\"><\/span>Legal basis for personal deductions for business households in 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"bizzi-table-wrap\" tabindex=\"0\" role=\"region\" aria-label=\"Legal basis in 2026\">\n<table>\n<caption>The main documents need to be compared.<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Document<\/th>\n<th scope=\"col\">Related content<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\"><a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/quy-dinh-giam-tru-gia-canh-trong-thue-thu-nhap-ca-nhan-119260327071750084.htm\" target=\"_blank\" rel=\"noopener nofollow\">Personal Income Tax Law 109\/2025\/QH15<\/a><\/th>\n<td>Scope of application of personal deductions and deduction levels for salaries and wages.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"https:\/\/bizzi.vn\/tai-lieu\/nghi-quyet-110-2025-ubtvqh15\/\">Resolution 110\/2025\/UBTVQH15<\/a><\/th>\n<td>The allowance will be VND 15.5 million per month for the individual and VND 6.2 million per month for each dependent, starting from the 2026 tax year.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/quy-dinh-giam-tru-gia-canh-119260703144038062.htm\" target=\"_blank\" rel=\"noopener nofollow\">Decree 253\/2026\/ND-CP<\/a><\/th>\n<td>Conditions, principles, and registration of dependents.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/toan-van-nghi-dinh-so-141-2026-nd-cp-nang-nguong-doanh-thu-khong-phai-chiu-thue-len-1-ty-dong-119260504154326455.htm\" target=\"_blank\" rel=\"noopener nofollow\">Decree 141\/2026\/ND-CP<\/a><\/th>\n<td>Raise the tax-exempt revenue threshold for household\/individual businesses to 1 billion VND.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/nghi-quyet-198-2025-qh15-ve-mot-so-co-che-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan-119250517191622422.htm\" target=\"_blank\" rel=\"noopener nofollow\">Resolution 198\/2025\/QH15<\/a><\/th>\n<td>The lump-sum tax method will be abolished and business license fees will be terminated from January 1, 2026.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<aside class=\"bizzi-callout-warning\"><strong>Note:<\/strong> If a document still uses the 11 million\/4.4 million ratio, states that the 15.5 million figure is only a &quot;proposal,&quot; uses the current revenue threshold of 100-500 million, or continues to consider lump-sum taxation as the applicable method in 2026, the update date needs to be checked before implementation.<\/p>\n<\/aside>\n<\/section>\n<section id=\"hoa-don-dien-tu-ho-kinh-doanh\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Sau_khi_xac_dinh_nghia_vu_thue_ho_kinh_doanh_can_luu_y_gi_ve_hoa_don_dien_tu\"><\/span>After determining their tax obligations, what should business households be aware of regarding electronic invoices?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Personal deductions and electronic invoices are two different issues. After determining personal income tax obligations, the next step for a business household is to check invoice obligations based on actual revenue and operations.<\/p>\n<p>According to Decree 141\/2026\/ND-CP, business households and individual businesses with annual revenue <strong>over 1 billion VND<\/strong> Electronic invoices must be applied according to regulations. If the revenue is 1 billion VND or less but the conditions are met and there is a need, registration for use may be granted.<\/p>\n<p>To determine the correct type of invoice and how to process it, see the Bizzi guide. <a href=\"https:\/\/bizzi.vn\/quy-dinh-va-cach-xuat-hoa-don-dien-tu-cho-ho-kinh-doanh\/\">How to issue electronic invoices for household businesses in 2026<\/a>. If you need to track legal changes from July 1, 2026, please refer to the following information. <a href=\"https:\/\/bizzi.vn\/nghi-dinh-254-thong-tu-91-ve-hoa-don-dien-tu-diem-moi-va-doanh-nghiep-can-cap-nhat-gi\/\">Decree 254\/2026\/ND-CP and Circular 91\/2026\/TT-BTC on electronic invoices<\/a>.<\/p>\n<aside class=\"bizzi-commercial-bridge bizzi-cta\">\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_B-Invoice_cua_Bizzi_phu_hop\"><\/span>When is Bizzi&#039;s B-Invoice suitable?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If a business has determined that it needs to use electronic invoices and wants to proactively issue, search, store, or connect invoices to its sales software, then the need for implementation tools arises.<\/p>\n<p>B-Invoice is Bizzi&#039;s electronic invoicing solution, supporting invoice issuance and management, lookup, XML storage, digital signing, and integration with sales or management systems. Before implementation, businesses still need to determine the correct invoice type and format applicable to their specific situation.<\/p>\n<p><a class=\"bizzi-button\" href=\"https:\/\/bizzi.vn\/hoa-don-dien-tu\/\">Learn about the B-Invoice solution.<\/a><\/p>\n<\/aside>\n<p><!-- COMMERCIAL NOTE: landing B-Invoice hi\u1ec7n c\u1ea7n refresh ph\u1ea7n legal copy N\u0110123\/TT78. Gi\u1eef link v\u00ec \u0111\u00e2y l\u00e0 product owner \u0111\u00fang, nh\u01b0ng kh\u00f4ng l\u1ea5y landing l\u00e0m ngu\u1ed3n ph\u00e1p l\u00fd cho b\u00e0i n\u00e0y. --><\/p>\n<\/section>\n<section id=\"faq\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<details>\n<summary>Will household businesses be eligible for personal deductions in 2026?<\/summary>\n<div>\n<p>No deductions apply to income from business activities. Personal deductions apply to income from salaries and wages of resident individuals according to the Personal Income Tax Law 109\/2025\/QH15.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Can a sole proprietorship register dependents?<\/summary>\n<div>\n<p>If the head of the household also has income from salaries and wages, they can register dependents to claim tax deductions for this income if they meet the conditions. If the household only has income from business activities, dependents do not reduce personal income tax from business activities.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Can individuals who declare their business be entitled to personal deductions?<\/summary>\n<div>\n<p>The criteria should not be &quot;declared or not declared&quot;. If the income in question is from business activities, the personal allowance does not apply simply because the individual has accounting records, invoices, or has declared the income.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>What is the dependent deduction amount in 2026?<\/summary>\n<div>\n<p>The deduction for each dependent is 6.2 million VND\/month. This amount is applied within the mechanism of personal deductions for income from salaries and wages.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>How is the personal allowance calculated when someone works for a company and also runs a business?<\/summary>\n<div>\n<p>Salaries and wages may be eligible for personal deductions if conditions are met. Income from business activities is subject to separate tax regulations and cannot be directly deducted using personal allowances.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>If a household business is not eligible for personal deductions, is it still mandatory to pay personal income tax?<\/summary>\n<div>\n<p>No. The revenue threshold and tax regulations for household\/individual businesses need to be checked separately. In 2026, Decree 141\/2026\/ND-CP raised the tax-exempt revenue threshold to VND 1 billion per year.<\/p>\n<\/div>\n<\/details>\n<\/section>\n<section id=\"ket-luan\" class=\"template-section\">\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>Conclude<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Regarding the question <strong>&quot;Are business households eligible for family deductions?&quot;<\/strong>, The correct way to determine this is to look at it. <strong>type of income<\/strong>:<\/p>\n<ul>\n<li><strong>Income from business activities is not subject to personal deductions.<\/strong><\/li>\n<li><strong>Income from salaries and wages can be reduced by VND 15.5 million\/month for the individual and VND 6.2 million\/month for each dependent, if eligible.<\/strong><\/li>\n<li><strong>Not being eligible for personal deductions does not necessarily mean you are required to pay personal income tax from business activities.<\/strong> The revenue threshold and current tax regulations need to be checked separately.<\/li>\n<\/ul>\n<p>If you are both self-employed and salaried, separate the two sources of income when determining your tax obligations. If you are solely self-employed, focus on revenue, tax calculation methods, declarations, and invoicing obligations instead of using personal allowances to deduct from your business income.<\/p>\n<\/section>\n<\/article>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>N\u0103m 2026, gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng \u00e1p d\u1ee5ng khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh. M\u1ee9c gi\u1ea3m tr\u1eeb 15,5&#8230;<\/p>","protected":false},"author":56,"featured_media":999979370,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263],"tags":[],"class_list":["post-999979367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999979367"}],"version-history":[{"count":5,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979367\/revisions"}],"predecessor-version":[{"id":999982173,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979367\/revisions\/999982173"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979370"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}