Decree 141/2026/ND-CP amending Decree 68/2026/ND-CP and Decree 320/2025/ND-CP on tax policies for business households and corporate income tax

DECREE

Amending and supplementing a number of articles of Decree No. 68/2026/ND-CP providing tax policies and tax administration for business households and business individuals, and Decree No. 320/2025/ND-CP detailing a number of articles of, and providing measures for guiding the implementation of, the Law on Corporate Income Tax

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on Personal Income Tax No. 109/2025/QH15;

Pursuant to the Law on Value-Added Tax No. 48/2024/QH15, amended and supplemented under Law No. 90/2024/QH15 and Law No. 149/2025/QH15;

Pursuant to the Law on Corporate Income Tax No. 67/2025/QH15, amended and supplemented under Law No. 116/2025/QH15, Law No. 127/2025/QH15, Law No. 133/2025/QH15, Law No. 141/2025/QH15 and Law No. 143/2025/QH15;

Pursuant to the Law on Tax Administration No. 38/2019/QH14, which was amended and supplemented under Law No. 56/2024/QH15;

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

Pursuant to the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax, Law on Value-Added Tax, Law on Corporate Income Tax, and the Law on Excise Tax No. 09/2026/QH16;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree amending and supplementing a number of articles of Decree No. 68/2026/ND-CP providing tax policies and tax administration for business households and business individuals, and Decree No. 320/2025/ND-CP detailing a number of articles of, and providing measures for guiding the implementation of, the Law on Corporate Income Tax.

Article 1. To amend and supplement a number of articles of the Government's Decree No. 68/2026/ND-CP dated March 05, 2026, providing tax policies and tax administration for business households and business individuals

1. To replace the phrase “VND 500 million” with the phrase “VND 01 billion” in Article 3, Article 4, Clause 1 Article 8, Article 9, Article 10, Clause 3 Article 11, Clauses 1 and 2 Article 12, Clause 4 Article 17, Clause 3 Article 18 of Decree No. 68/2026/ND-CP.

2. To amend and supplement Clause 5 Article 8 of Decree No. 68/2026/ND-CP as follows:

“5. Use of e-invoices

a) Business households and business individuals with annual turnover exceeding VND 01 billion shall apply e-invoices with tax office's codes, and e-invoices generated from cash registers connected to the tax office’s data system.

Where a business household or business individual has multiple business locations, the tax identification number of the business household or business individual shall be used for all locations and the business location code must be clearly stated on the invoice;

b) Where business households or business individuals with annual turnover of VND 01 billion or less satisfy conditions and have demand for using e-invoices, they shall register to use e-invoices with tax office’s codes or e-invoices generated from cash registers connected to the tax office’s data system;

c) Business households or business individuals newly commencing business as prescribed in Article 9 of this Decree or those having annual turnover in the preceding year not exceeding VND 01 billion (except for the case of having registered to use e-invoices under Point b of this Clause) but having turnover in the tax period of VND 01 billion or more, shall apply e-invoices with tax office’s codes, e-invoices generated from cash registers connected to the tax office’s data system. Business households and business individuals shall register for the use of e-invoices within 30 days from the last day of the tax period in which cumulative turnover exceeds VND 01 billion.”.

Article 2. To add Clause 15 to Article 4 of the Government’s Decree No. 320/2025/ND-CP dated December 15, 2025, detailing a number of articles of, and providing measures for guiding the implementation of, the Law on Corporate Income Tax

“15. Income of enterprises and organizations established under the laws of Vietnam having total annual turnover of VND 01 billion or less, specifically as follows:

a) Total annual turnover serving as the basis for determining enterprises eligible for corporate income tax exemption is the total turnover from goods sale and service provision (excluding revenue deductions), turnover from financial activities and other income reflected in the Appendix on business performance results attached to the corporate income tax finalization declarations of the immediately preceding tax period;

b) Where an enterprise has an operating duration of the immediately preceding tax period of less than 12 months, the total turnover of such tax period shall be determined by taking the actual total turnover of that tax period divided by the number of months the enterprise actually conducts production and business activities and multiplied by 12 months. In case an enterprise is newly established, or undergoes an enterprise transformation, changing of ownership form, consolidation, merger, division, or splitting in any month of the immediately preceding tax period, the operating period shall be counted as a full month;

c) Where an enterprise is newly established in a tax period and the estimated total turnover in the tax period does not exceed VND 01 billion, such enterprise is not required to make provisional corporate income tax payment. At the end of the tax period, where the actual total turnover in the tax period exceeds VND 01 billion, the enterprise shall perform the corporate income tax declaration and finalization in accordance with regulations and shall not be subject to late payment interest;

c) The tax exemption specified in this Clause shall not be applied to enterprises established under the laws of Vietnam which are subsidiaries or companies with association relationship where the enterprises in association relationship fail to meet the conditions for tax exemption specified in this Clause.”.

Article 3. Effect

This Decree takes effect from January 01, 2026.

Article 4. Transitional provisions

1. Where business households or business individuals self-determine annual turnover from production and business activities of goods and services of VND 01 billion or less and have declared and paid personal income tax and value-added tax in accordance with Decree No. 68/2026/ND-CP, the paid tax amounts shall be handled in accordance with Article 12 of Decree No. 68/2026/ND-CP.

2. Where an enterprise has made provisional corporate income tax payment for the first quarter of 2026 and satisfies conditions specified in Article 2 of this Decree, it is not required to make provisional corporate income tax payment for subsequent quarters and shall be offset, refunded or refunded combined with offsetting against state budget revenues in accordance with the law on tax administration with respect to the overpaid tax amounts.

3. Where the tax period of 2025 ends after January 01, 2026, and the enterprise satisfies conditions specified in Article 2 of this Decree, it shall be entitled to corporate income tax exemption for the period from January 01, 2026, to the end of the tax period of 2025. The corporate income tax amount exempted for the tax period of 2025 specified in this Clause shall be equal to the total corporate income tax payable for 2025 divided by 12 months (or by the actual number of months of operation of the tax period of 2025, for enterprises newly established in 2025) and multiplied by the number of months of the tax period of 2025 falling within the calendar year 2026. From the tax period of 2026, provisions of Article 2 of this Decree shall apply.

Article 5. Implementation responsibility

Ministers, heads of ministerial-level agencies, chairpersons of People’s Committees of provinces and centrally-run cities, and related organizations and individuals shall implement this Decree./.