A draft Law on Small and Medium-sized Enterprise Development would let individual businesses with annual revenue of up to 10 billion VND choose to pay tax based on a percentage of revenue or on taxable income. The option is slated to apply from the 2026 tax period, although the law is expected to take effect on July 1, 2027. Household businesses welcome the change as it could ease pressure from bookkeeping, invoices and accounting costs, but many remain unsure how to determine deductible expenses. Ms. Lê Yến of Hanoitax proposes extending the option to businesses with revenue above 1 billion VND and below 10 billion VND, while Mr. Lê Văn Tuấn of Keytas asks for the new threshold to apply from 2026. According to the Ministry of Finance, over 2.69 million household businesses nationwide have annual revenue of no more than 10 billion VND, accounting for 99.98% of all household businesses.
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Original headline: Nộp thuế theo doanh thu, hộ kinh doanh mong chờ gì?
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taxessmall and medium enterprisesVietnam
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Related tickers and likely impact
VNINDEX
• NeutralRelevance: low
| Market | Vietnam stocks |
|---|---|
| Close on 10/26/2026 | 1,763.55 |
| Change that session | -0.60% |
Impact is scored by AI from the headline and may be wrong. It is not investment advice.
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