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Household Business Tax Calculator

Calculate tax for household businesses in Vietnam using either the presumptive (khoán) method or the revenue-based method per Circular 40/2021.

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Fill in the fields above and click Calculate to see your results.

How to use

Calculate tax for household businesses in Vietnam using either the presumptive (khoán) method or the revenue-based method per Circular 40/2021.

How it's calculated

Annual Presumptive Tax

presumptive_tax * 12

Total annual tax under the presumptive method

VAT Amount

annual_revenue * vat_rate / 100

Value-added tax on annual revenue

Personal Income Tax

annual_revenue * pit_rate / 100

Personal income tax on annual revenue

Revenue-Based Total Tax

vat_amount + pit_amount

Total tax (VAT + PIT) under the revenue-based method

Total Annual Tax

(mode == 1) * annual_presumptive_tax + (mode == 2) * revenue_based_total

Total annual tax payable based on selected method

Examples

Presumptive method — 500,000 VND/month

  • Tax Method:1
  • PIT Rate (%):0.5
  • VAT Rate (%):1
  • Annual Revenue:300,000,000
  • Monthly Presumptive Tax:500,000

Revenue-based — 300 million VND revenue, 1% VAT + 0.5% PIT

  • Tax Method:2
  • PIT Rate (%):0.5
  • VAT Rate (%):1
  • Annual Revenue:300,000,000
  • Monthly Presumptive Tax:500,000

Frequently Asked Questions

What is the difference between presumptive and revenue-based tax methods?

Under the presumptive (khoán) method, the tax authority and the household business agree on a fixed monthly tax amount based on estimated revenue. Under the revenue-based method, tax is calculated as a percentage of actual declared revenue each period.

What VAT and PIT rates apply to household businesses?

Rates vary by business sector. Common VAT rates are 1% (distribution/supply), 3% (production/construction), and 5% (services). PIT rates are typically 0.5% (distribution), 1.5% (production/construction), and 2% (services). Check Circular 40/2021 for your specific sector.

Do household businesses with low revenue need to pay tax?

No. Household businesses with annual revenue of 100 million VND or less are exempt from VAT and PIT under Circular 40/2021/TT-BTC.

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