GUIDELINES ON TAX DECLARATION For individuals leasing out real estate – organization declaring and paying taxes on behalf of the lessor pursuant to Decree No. 68/2026/NĐ-CP

1. Scope of application

Applicable to cases where an individual leases out real estate to an organization, and the lease contract stipulates that the lessee organization is responsible for declaring and paying taxes on behalf of the lessor.

2. Tax declaration dossier

The lessee organization shall prepare and submit the following documents:

• Tax declaration form No. 01/TCKT
• Appendix No. 02/BK-KTBĐS (detailed list of individuals leasing out real estate)

Notes:

• The tax identification number (TIN) of the lessee organization shall be used.
• The tax declaration dossier shall be submitted to the tax authority managing the location of the real estate.
• On the HTKK tax declaration portal, when selecting Appendix No. 02/BK-KTBĐS, the tax authority may be adjusted in accordance with the address of the real estate.

3. Tax declaration period and submission deadlines

• Per payment period: No later than the 10th day from the commencement date of the lease term corresponding to the payment period.
• Monthly basis: No later than the 20th day of the following month (applicable in cases where there are multiple payment periods within the same month).
• Tax payment deadline: No later than the final deadline for submission of the tax declaration dossier.

4. Determination of taxable revenue

• Taxable revenue is the rental income according to the lease contract payment period.
• In the case where rental payments are made in advance for multiple years, revenue shall be allocated by year or recognized in a lump sum.

5. Personal Income Tax (PIT)

• PIT is only applicable when annual revenue exceeds VND 500 million.
• In cases where the lessor owns multiple leased real estate properties at different locations, and the lease contracts stipulate that the lessee declares and pays tax on behalf of the lessor, the lease contracts must clearly specify:
  • The responsibility for tax declaration and tax payment on behalf of the lessor; and
  • The amount of revenue deductible when calculating personal income tax for each lease contract.
• Personal Income Tax payable:

6. Value Added Tax (VAT)

• VAT arises when annual revenue exceeds VND 500 million.
• VAT payable:

Example

In 2026, Company A leases a house from Mr. B. The monthly rental is VND 40 million (net). The lease term starts on the 1st day of each month. The monthly payment deadline is within the first 5 days of the month.

The lease contract stipulates that Company A shall declare and pay taxes on behalf of the lessor. The contract also specifies that the revenue deductible for PIT calculation is VND 500 million per year.

IMPORTANT NOTICE:
This document reflects only our internal opinions and observations. Readers are advised to seek further guidance and confirmation from the directly managing tax authority. We shall bear no legal or tax liability for any matters arising from the content of this document.