Do Individuals Renting Out Their Houses Need to Pay License Tax?

View Post in Vietnamese: >> Cá nhân cho thuê nhà thì có phải đóng thuế môn bài không?

I have a residential house and have built rental rooms currently for lease in Ho Chi Minh City, with a monthly rental price of two million VND per room, excluding utility costs. I would like to inquire whether an individual renting out a house is required to pay a license tax (business license fee)?

Article 3 of Decree 139/2016/ND-CP stipulates that individuals, groups of individuals, and households engaged in production and business activities with an annual revenue of up to 100 million VND will be exempt from business license tax.

According to Circular 302/2016/TT-BTC, the revenue level of up to 100 million VND per year to determine exemption from business license tax for individuals, groups of individuals, and households is the total personal income taxable revenue as specified by personal income tax law.

In cases where the revenue exceeds 100 million VND per year, the business license tax is determined as follows:

- Revenue over 100 to 300 million VND per year: 300,000 VND per year;

- Revenue over 300 to 500 million VND per year: 500,000 VND per year;

- Revenue over 500 million VND per year: 1,000,000 VND per year.

Thus, if you rent out a house and have an annual revenue of up to 100 million VND, you are not required to pay the business license tax. In cases where revenue is subject to business license tax, you only need to pay a maximum of 1,000,000 VND per year.

Sincerely!

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