Eliminate lump-sum tax for business households by 2026 at the latest

In Resolution 68-NQ/TW of the Politburo on private economic development, the Politburo requested to review and perfect the legal framework on individual businesses, minimize the gap, create all favorable conditions for management organization and financial reporting and accounting regime for small, micro-enterprises and business households.

Resolution 68 clearly states that after nearly 40 years of renovation, our country's private economy has gradually developed in both quantity and quality, becoming one of the important driving forces of the socialist-oriented market economy. The private economic sector currently has more than 940,000 enterprises and more than 5 million business households in operation, contributing about 50% of GDP, more than 30% of total state budget revenue and employing about 82% of the total labor force in economic growth, creating jobs, being an important force promoting innovation, improving labor productivity, increasing national competitiveness, contributing to hunger eradication, poverty reduction, and stabilizing social life.

Therefore, the Resolution sets out the task and solution of providing substantial and effective support to small and micro enterprises and business households. Accordingly, reviewing and perfecting the legal framework for individual businesses; minimizing the gap, creating all favorable conditions for management organization and financial and accounting regimes to encourage business households to transform into enterprises.

Promote digitalization, transparency, simplification, ease of compliance, ease of implementation of accounting, tax, insurance... regimes to encourage the conversion of business households to operate under the enterprise model. Eliminate lump-sum tax for business households by 2026 at the latest.

Providing free digital platforms, shared accounting software, legal consulting services, training on business administration, accounting, tax, human resources, and law for small and micro enterprises, business households, and individual businesses.

At the same time, effectively implement the National Financial Inclusion Strategy, promote access to and use of financial products for small and micro enterprises, business households, prioritizing business owners, business households who are young people, women, vulnerable groups, ethnic minorities, mountainous, border and island areas and inclusive business models, creating social impact.

According to the data of the Tax Department ( Ministry of Finance ), by the end of March 2025, the number of business households and individuals who submitted tax declarations in the form of lump sums was 1,975,373 households, while in the form of declaration there were only 6,142 households. In the near future, the number of business households and individuals added to tax management in the form of declaration through the implementation of the business household number map is 61,329 business households.

According to the Tax Authority, the total state budget revenue from business households and individuals in the first 3 months of 2025 is estimated at VND 8,695 billion, an increase of 25.7% over the same period in 2024. Of which, the average lump-sum tax rate in March 2025 is VND 672,300/month/household, individual; and for business households and individuals paying tax by declaration method, the average is VND 4.6 million/month/household, individual.

(According to VOV)

Source: https://baoyenbai.com.vn/12/349926/Xoa-bo-hinh-thuc-thue-khoan-doi-voi-ho-kinh-doanh-cham-nhat-tr111ng-nam-2026.aspx