Franchisees running a household business: claim the 30% cut and pay provisional tax correctly

1. 30% income-tax reduction for 2026 and 2027 (Resolution 43/2026/QH16)

Adopted by the National Assembly on 24 Aug 2026 and effective the same day. Household and individual businesses with annual revenue of no more than VND 10 billion get a 30% reduction in personal income tax payable for tax years 2026 and 2027. Enterprises with annual revenue of no more than VND 10 billion get the same 30% cut in corporate income tax.

If you already enjoy another tax incentive, the 30% reduction applies to the tax left after that incentive.

How to claim: the Government published a draft implementing decree for comment on 8 Sep 2026. Under the draft, the revenue test follows Decree 68/2026/ND-CP. The claim procedure and form will follow the final decree — this page will be updated when it is issued. Do now: keep complete annual revenue records to prove you are under VND 10 billion.

2. Provisional personal income tax while rules are amended (Letter 6360/CT-PC, 26 Aug 2026)

Applies to household and individual businesses on the simplified method. Formula: provisional PIT = taxable revenue of the month/quarter × the rate for your business sector under current regulations.

Pay monthly or quarterly, on the same cycle as your VAT return. With several locations, VAT is filed at each location and PIT at the head location.

Annual finalisation is due by the last day of the third month after the tax year. Underpayment is topped up at finalisation without late-payment interest; overpayment is offset or refunded.

Context: the simplified-method threshold is currently VND 3 billion a year; the Ministry of Finance has proposed raising it to VND 10 billion, expected before the National Assembly in October 2026.

3. Decree 68/2026/ND-CP — lines franchisees should remember

Revenue of VND 500 million a year or less: no VAT or PIT payable.

Revenue above VND 500 million up to 3 billion: choose PIT on revenue or on income (revenue minus deductible expenses). Above VND 3 billion: income method is mandatory.

VAT-taxable revenue of VND 1 billion a year or more: you must issue e-invoices coded by the tax authority or invoices generated from a cash register connected to the tax authority.

Deductible expenses under the income method include materials, labour, depreciation, utilities, business-loan interest at actual rates, and business services with valid invoices — ask your franchisor for invoices on franchise and royalty fees.

Filing calendar under Decree 68/2026

Annual PIT finalisation: by the last day of the third month after the tax year (Letter 6360).

5-minute franchisee checklist

1. Estimate full-year 2026 revenue per outlet — under VND 10 billion qualifies for the 30% cut.
2. Check which tax method you use and whether you file monthly or quarterly.
3. Revenue of VND 1 billion or more: confirm you use coded e-invoices or a connected cash register.
4. Compute provisional tax = period revenue × sector rate; keep the working for finalisation.
5. Watch for the decree implementing Resolution 43 so you claim on the correct form once issued.

Sources (Vietnamese)

• Nghị quyết 43/2026/QH16 — toàn văn (Cổng Xây dựng chính sách, Chính phủ)
• Công văn 6360/CT-PC (26/08/2026) — CafeF
• Công văn 6360/CT-PC — Thư viện Pháp luật
• Dự thảo Nghị định hướng dẫn NQ 43 (Báo Đấu thầu, 08/09/2026)
• Nghị định 68/2026/NĐ-CP — toàn văn (Cổng Xây dựng chính sách, Chính phủ)
• 8 nội dung đáng chú ý của NĐ 68/2026 — LuatVietnam

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