Free tool
Homestay and rental tax calculator for Vietnam (2026)
Enter a year’s revenue and pick homestay or property rental: estimate VAT and personal income tax for a household business from 2026, with the 1 billion VND threshold.
Estimated tax for the year
35.000.000 ₫ – 85.000.000 ₫
From 1 to 3 billion VND: you may pay PIT on revenue or on income.
- Revenue above 1 billion
- 500.000.000 ₫
- PIT on revenue (2% of the part above)
- 10.000.000 ₫
- VAT 5% on all revenue
- 75.000.000 ₫
- VAT 5% on the part above 1 billion
- 25.000.000 ₫
- PIT on income (15% × revenue minus costs)
- Enter costs
The range above uses PIT on revenue. If you choose the income method, swap that PIT line for the 15% income figure; whichever you choose, keep it for two years in a row.
The lower figure charges VAT on the part above 1 billion, the higher on all revenue. Guidance does not yet agree which applies.
Basis: Decree 68/2026/NĐ-CP as amended by Decree 141/2026/NĐ-CP (1 billion VND threshold from 1 January 2026); Personal Income Tax Law 109/2025/QH15.
For reference only, not tax advice. Ask your tax office or an accountant before you file and pay.
How to use it
- Pick the activity: homestay or lodging (VAT 5%, PIT 2%), or renting out a house or property (VAT 5%, PIT 5%).
- Enter the calendar year’s revenue, OTA and direct bookings together.
- For a homestay above 1 billion VND, add the year’s costs to compare paying PIT on income.
- See the two VAT figures (on all revenue and on the part above 1 billion), then ask your tax office which one to file.
Frequently asked questions
Is revenue under 1 billion VND taxed?
No. From 2026 a household business with a year’s revenue of 1 billion VND or less pays neither VAT nor PIT (Decree 68/2026/NĐ-CP, amended by Decree 141/2026/NĐ-CP). Keep a revenue book anyway; landlords still report their rental revenue to the tax office.
Why are there two VAT figures?
Guidance does not yet agree whether the 5% applies to all revenue or only to the part above 1 billion. The calculator shows both so you see the gap; ask your tax office before you pay.
When should I pay PIT on income?
A homestay with revenue from 1 to 3 billion VND may choose: 2% of the revenue above 1 billion, or 15% of income (revenue minus costs). Above 3 billion the income method is mandatory, at 17% (20% above 50 billion). It pays off when costs are high, but needs full invoices and receipts.
How much tax does a homestay pay, with examples?
The guides under Read more give examples at each revenue level and the books to keep. On HostBooking the household tax books S1a/S2a fill in from your bookings.