Renting out an apartment — the owner's paperwork and tax obligations

The tax rules for individuals renting out homes changed several times in 2026: the revenue threshold below which no tax is payable rose from 100 million VND/year (the old rule) to 500 million VND, and then to 1 billion VND/year, applied from 1 January 2026. Presumptive (lump-sum) tax has been replaced by self-declaration and self-payment. Below are the points you need to know when renting out your apartment.

The 1 billion VND/year threshold: no tax, but you must still declare

• Rental revenue of 1 billion VND/year or less: not subject to VAT, and no personal income tax is payable on the rental activity.
• You must still declare your actual revenue for the year and the bank account / e-wallet used to receive rent. The account only needs to be declared once, if it has not already been notified to the tax authority or stated in the lease.
• Revenue is the total of all the properties you rent out in the year, not each unit separately.

This threshold applies to ordinary property rental. Apartments rented by the day or night as tourist accommodation (homestays, serviced apartments) are subject to the accommodation sector's own rules.

Revenue above 1 billion VND/year: how tax is calculated

Tax	How it is calculated
VAT	5% × all rental revenue
Personal income tax	5% × the part of revenue above 1 billion VND

Example: a unit rented for 100 million VND/month for a full 12 months → revenue of 1.2 billion VND/year. VAT is 60 million VND, personal income tax is (1.2 billion − 1 billion) × 5% = 10 million VND, a total of 70 million VND. A unit rented for 25 million VND/month (300 million VND/year), if it is the only one, pays no tax and only needs a revenue declaration.

With several leases, you may choose which lease the 1 billion VND deduction is applied to when calculating personal income tax; the total deduction may not exceed 1 billion VND/year across all leases.

Want to know your net income after tax, management fees and service fees? Use the rental income calculator and enter the tax rate that applies to your case.

Who declares, when and where

• The tenant is an individual: the owner declares.
• The tenant is a company or organisation: if the lease states that the tenant declares and pays on the owner's behalf, the organisation declares for each rent payment period. You should state this clearly in the lease.
• Declaration periods (owner declaring) — choose one of two options:

Option	Deadline
Once a year	By 31 January of the following year (2026 revenue → 31 January 2027)
Twice a year	1st: by 31 July of the tax year; 2nd: by 31 January of the following year

• Form: Form 01/BĐS (used both to declare tax and to notify revenue); with 2 or more rented properties, attach the Schedule Form 01/BK-BĐS.
• Where to file: the tax authority where the rented property is located. With several units in different provinces or cities, you may choose one tax authority where a rented unit is located and file everything there.
• How to file: electronically via the eTax Mobile app or the dichvucong.gdt.gov.vn portal. Elderly people, people with disabilities and some others unable to transact electronically can file in person or by post at the commune-level Public Administrative Service Centre.

Leases signed before 1 January 2026 with more than 6 months remaining: if you paid tax in advance under the old rules, you can adjust to the new threshold and settle the tax already paid. In this case, ask the managing tax authority directly to follow the correct procedure.

Paperwork when renting out

The lease. The 2023 Law on Housing requires home leases to be in writing: details of both parties, a description of the apartment, the rent, the term, rights and obligations, and signatures. The lease does not have to be notarised unless both parties want it. It is worth adding: the deposit and refund conditions, which party pays the management fee and utilities, which party declares tax (if the tenant is a company), and a furniture list with the handover record.

Temporary residence for Vietnamese tenants. A tenant living outside the commune or ward of their permanent residence for 30 days or more must register temporary residence; each registration lasts up to 2 years and can be extended. The tenant registers, and the owner provides the lease as proof of lawful accommodation. From 1 July 2026, the amended Law on Residence prohibits processing a temporary residence registration when it is known that the applicant does not actually live there.

Foreign tenants. Whoever manages the place where a foreigner stays (including rented housing) must declare temporary residence to the commune-level police within 12 hours of the guest's arrival (24 hours in remote areas), via the immigration authority's website or using a declaration form. Failing to declare can lead to an administrative fine. When taking on a tenant, you should check that their passport, visa or temporary residence card is valid.

This article is for reference only and does not replace legal or financial advice for each specific case. Tax rules changed many times in 2026 — check with the managing tax authority before filing.

1. Sign a written lease — state the rent, term, deposit, management fee, utilities and which party declares tax (if the tenant is a company); make a furniture handover record with photos.
2. Check the tenant's documents — the citizen ID card for Vietnamese tenants; a valid passport, visa or temporary residence card for foreign tenants.
3. Foreign tenants: declare temporary residence within 12 hours of the tenant moving in.
4. Vietnamese tenants staying 30 days or more: remind them to register temporary residence, and provide a copy of the lease for their application.
5. Add up the year's rental revenue from all the units you rent out to see whether you are below or above 1 billion VND.
6. Notify revenue / declare tax using Form 01/BĐS on eTax Mobile — once (deadline 31 January of the following year) or twice (31 July and 31 January of the following year); include the account that receives the rent if not yet notified.
7. Above 1 billion VND/year: pay 5% VAT on all revenue and 5% personal income tax on the part above 1 billion VND; keep the tax payment receipts.
8. Calculate your net income after tax and costs with the rental income calculator before settling on the rent.

Sources in Vietnamese; titles kept in the original, with a short English translation in brackets.

• LuatVietnam — Luật số 09/2026/QH16 sửa đổi, bổ sung một số điều của Luật Thuế thu nhập cá nhân, Luật Thuế giá trị gia tăng, Luật Thuế thu nhập doanh nghiệp và Luật Thuế tiêu thụ đặc biệt (Law No. 09/2026/QH16 amending the laws on personal income tax, VAT, corporate income tax and special consumption tax), passed by the National Assembly on 24 April 2026 (Articles 1–3 applied from 1 January 2026; the revenue threshold is set by the Government).
• Thời báo Tài chính Việt Nam — Nâng ngưỡng doanh thu không phải nộp thuế lên 1 tỷ đồng: Điều hộ kinh doanh mong chờ đã thành hiện thực (Tax-free revenue threshold raised to 1 billion VND), 29 April 2026 (Decree 141/2026/NĐ-CP of 29 April 2026 amending Decree 68/2026/NĐ-CP; applied from 1 January 2026).
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