Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Vietnam tax professional before filing.
Ho Chi Minh City, Vietnam · Vietnam · Short-term rental taxes
Short-Term Rental Taxes in Ho Chi Minh City, Vietnam
Short term rental taxes in Ho Chi Minh City: from 2026 hosts with revenue up to ₫500 million a year pay no VAT or PIT; above that, tourist stays are taxed at 5% VAT plus 2% PIT on the excess.
The 30-Second Answer
- Short term rental taxes in Ho Chi Minh City follow national rules for household and individual businesses. From 2026 the tax-free revenue threshold is ₫500 million a year — below it you pay no VAT and no PIT, but you still declare your revenue.
- Short stays for tourists are accommodation services (dịch vụ lưu trú), not property leasing. Above the threshold, VAT is 5% of revenue and PIT is 2% of the revenue above ₫500 million on the turnover method, declared quarterly or monthly.
- Renting a flat out by the month or year is property leasing instead: 5% VAT + 5% PIT above the threshold, declared by 31 July and 31 January or once by 31 January. Accommodation also needs business registration and police stay notifications.
- Airbnb does not list Vietnam among the places where it collects taxes for hosts. Separately, e-commerce platforms with ordering and payment functions must withhold tax for household sellers under Decree 117/2025/NĐ-CP.
Deductions
What Ho Chi Minh City Hosts Can Deduct
On the turnover method nothing is deducted — tax is a percentage of revenue. These costs only reduce tax if you use the income method, so keep invoices for all of them.
Costs need valid invoices and documents to be accepted under the income method. Personal living costs are never deductible.
Filing Calendar
Key Dates & Filing Calendar
Vietnam's tax year is the calendar year. An accommodation business over ₫500 million declares quarterly or monthly; smaller hosts report revenue once a year.
The ₫500 million threshold is annual, not per property. Track revenue across every listing so you know early in the year whether VAT and PIT will apply.
Decree 68/2026/NĐ-CP, Arts. 3, 8, 10; Law on Tourism, Art. 49; Law on Residence 2020, Art. 30
PIT Method
Turnover Method or Income Method?
Once revenue passes ₫500 million, the key choice for an accommodation business is how PIT is worked out. VAT stays 5% of revenue either way.
Turnover method
Default up to ₫3 billion
- Tax is a fixed percentage of revenue; costs are ignored.
- For accommodation services, PIT is 2% of revenue above ₫500 million; VAT is 5% of revenue.
- Minimal bookkeeping — revenue records are the core of your file.
- Usually cheaper unless your profit margin is very thin.
Revenue up to ₫3 billion a year
Income method
Revenue minus expenses
- PIT is 15% of revenue minus business expenses for revenue up to ₫3 billion (17% above that).
- Optional from ₫500 million to ₫3 billion; applies automatically above ₫3 billion.
- Needs full books and valid invoices for every cost.
- Not available for property leasing, which always pays 5% PIT on revenue above ₫500 million.
Applies above ₫3 billion
Depreciation
Depreciation for Ho Chi Minh City Rentals
Depreciation only matters if you use the income method. On the turnover method, tax is a share of revenue and asset costs do not change it.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Apartment or house | Not relevant on turnover method | VAT and PIT are percentages of revenue, so the building cost does not reduce them. |
| Furniture, appliances & fit-out | Useful life (income method) | Deductible as a business expense only under the income method, backed by invoices. |
| Linens, small tools & supplies | Expense (income method) | Recurring guest costs count as business expenses on the income method. |
Decree 68/2026/NĐ-CP defines income-method taxable income as revenue minus business-related expenses. Ask your tax office or a licensed tax agent how to spread larger asset costs.
Vietnam has no depreciation-recapture charge for household hosts. Selling the property is taxed separately under the real-estate transfer rules, not through your hosting return.
VAT & PIT
Ho Chi Minh City Has No Lodging Tax — VAT and PIT Apply
There is no city occupancy tax or lodging tax on vacation rental stays in Ho Chi Minh City. Above ₫500 million of annual revenue, national VAT and PIT apply.
The bars show the national rates for revenue above the threshold. VAT applies to revenue; PIT applies only to the part above ₫500 million.
Up to 7% of revenue for tourist stays (5% VAT + 2% PIT above the threshold)
Law on VAT 48/2024/QH15, Art. 12; Law on Personal Income Tax 109/2025/QH15, Art. 7; Ministry of Finance answer, Sept 2026
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb does not list Vietnam in its collect-and-remit countries; check payouts for any withholding | Record gross booking value and Airbnb fees |
| Booking.com / Agoda booking | Platforms with ordering and payment functions must withhold tax for household sellers (Decree 117/2025) | Keep withholding statements and credit them in your declaration |
| Direct booking | You declare and pay VAT and PIT yourself | Keep bank records; e-invoices connected to the tax authority are required above ₫1 billion of revenue |
Up to ₫500 million a year: no VAT or PIT, but revenue must still be reported by 31 January. Long-term leasing uses 5% VAT + 5% PIT instead of the accommodation rates.
Platforms
Airbnb Tax in Ho Chi Minh City: Platforms and Withholding
No platform files your return, but Vietnam now expects platforms with a payment function to withhold tax for household sellers. Match every booking.com, Agoda and Airbnb statement to your ledger.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | You self-declare to the tax office | No — Vietnam is not on Airbnb's collect-and-remit list | Transaction history export in the host dashboard |
| Booking.com / Agoda | You self-declare; check for withholding | No lodging tax exists; platform withholding may apply under Decree 117/2025 | Reservation and commission statements |
| Direct bookings (and Vrbo) | No platform report | Not applicable — you pay VAT and PIT directly | Keep your own revenue ledger |
Listing on Several Platforms?
The ₫500 million threshold covers all your revenue in the year — Airbnb, Booking.com, Agoda and direct stays together, across every property. Keep one ledger per property and total it monthly.
DAC7 Is EU-Only — What Applies in Vietnam
DAC7 does not apply in Vietnam. The local equivalent is Decree 117/2025/NĐ-CP: e-commerce platforms with ordering and payment functions withhold, declare and pay tax on behalf of household and individual sellers.
Airbnb Help article 2509; Decree 68/2026/NĐ-CP, Art. 11
Illustrative P&L: Ho Chi Minh City Apartment, Accommodation Basis
Example: a Bến Thành-ward apartment let to tourists earning ₫900,000,000 a year, taxed as an accommodation service on the turnover method. Illustrative only — not tax advice.
Record-Keeping
Stay Audit-Ready: What Ho Chi Minh City Hosts Should Keep
The 2026 system is self-declaration: revenue records now drive your tax, so treat your booking ledger as your tax file.
| Keep | How long | Why |
|---|---|---|
| Monthly revenue ledger by platform | For as long as the tax office can review | Proves whether you are under or over ₫500 million |
| Guest register and stay notifications | While operating | Police check that each stay was notified (Law on Residence, Art. 30) |
| Platform withholding statements | For as long as the tax office can review | Lets you credit tax already withheld by platforms |
| Invoices for costs | For as long as the tax office can review | Needed if you choose or must use the income method |
| Business registration and condition documents | While operating | Accommodation businesses must meet Law on Tourism, Art. 49 conditions |
Decree 68/2026 does not set a retention period — ask your tax office or a licensed tax agent how long to keep records. Keep digital copies; bank transfers are the easiest evidence of revenue.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
Educational only. Vietnam's household-business tax rules were rewritten for 2026 and guidance is still being issued. Confirm your sector group and filing method with your local tax office and a licensed tax agent.
- Government of Vietnam — Decree 68/2026/NĐ-CP (5 March 2026) — Tax policy and administration for household and individual businesses. vanban.chinhphu.vn/?pageid=27160&docid=217111
- Decree 68/2026/NĐ-CP — full text (Thư Viện Pháp Luật legal database) — ₫500m threshold (Arts. 3–4), quarterly/monthly and leasing declarations (Art. 8), income-method finalisation 31 March (Art. 10), platform withholding (Art. 11). thuvienphapluat.vn/van-ban/Doanh-nghiep/Nghi-dinh-68-2026-ND-CP-chinh-sach-thue-va-quan-ly-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh-685358.aspx
- Government portal — Law 109/2025/QH15, Art. 7 (business income PIT) — 2% services / 5% leasing on revenue above ₫500m; 15%/17% income method; leasing excludes accommodation. xaydungchinhsach.chinhphu.vn/quy-dinh-thue-thu-nhap-ca-nhan-doi-voi-thu-nhap-tu-kinh-doanh-119260327063731539.htm
- Ministry of Finance answer — accommodation vs. house leasing (Sept 2026) — Short-term tourist lodging is accommodation (group 55); VAT 5% for services; Tourism Law Art. 49 conditions; e-invoices above ₫1bn. baochinhphu.vn/cach-tinh-thue-voi-ca-nhan-vua-kinh-doanh-luu-tru-vua-cho-thue-nha-102260910100138184.htm
- Ministry of Public Security — stay notification duty — Law on Residence 2020, Art. 30: notify guest stays before 23:00 on arrival. bocongan.gov.vn/chinh-sach-phap-luat/bai-viet/chu-dong-phong-ngua-toi-pham-loi-dung-co-so-karaoke-nha-nghi-khach-san-de-hoat-dong-pham-toi-1787905391
- Airbnb Help — where Airbnb collects and remits taxes — Vietnam is not listed. airbnb.com/help/article/2509
Questions
Frequently Asked Questions: Ho Chi Minh City STR Taxes
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