10 TYPES OF PIT TAXABLE INCOME EFFECTIVE FROM JULY 1, 2026
INCOME FROM BUSINESS OPERATIONS

10 Types of PIT Taxable Income Effective from July 1, 2026 - Income from Business Operations Prescribed in The Law on Personal Income Tax

Income from business operations prescribed in the Law on Personal Income Tax includes:

  1. Income from production and/or sale of goods and/or services as prescribed by law. 
  2. Income from working as an independent practitioner holding a practicing license or certificate and has applied for business registration as prescribed by law.
  3. Income from agent activities, including insurance agents, lottery agents, multi-level marketing agents.
  4. Income from brokerage activities as prescribed by law.
  5. Income from business cooperation with organizations and enterprises.
  6. Income from e-commerce activities, digital platform-based business.

Do you want to accurately determine the taxable income levels, tax rates, calculation method, and procedures at the tax authority? Check out the next clips from VIVA by topic.

Read more:

10 Types Of PIT Taxable Income Effective From July 1, 2026

10 Types of PIT Taxable Income – Income From Salaries and Remunerations

LEGAL EXPERT
CEO Dinh Nam Hai, VIVA Business Consulting

CEO - BUSINESS LAWYER

VIVA BUSINESS CONSULTING

WHO WE ARE?  

  • VIVA is the premium business consulting firm in Vietnam for market entry procedures, tax  management, employment relation, corporate finance and local business procedures at local  competent state agencies since 2006. 
  • Our staying power thanks for the deep insights and integrated backgrounds in business laws – tax management – accounting – corporate finance – employment relations enhance us build trust  and confidence and chosen by thousands of local and international clients from Hong Kong,  Japan, US, EU, Singapore, India, China, Korea…. for their confident partner and successful  business in Vietnam.  

WHAT WE DO 

VIVA offers one-stop platform, fully complied in optimal ways by local laws, for whole circle life of any enterprise in Vietnam: 

  • Market entry and business regulations 
  • Tax management
  • Accounting and Corporate Finance 
  • Management of labor relations and payroll 
  • Corporate – secretarial services 
  • Local business procedures at any local competent state agencies 
  • Mergers and Acquisitions. 

WHERE WE ARE

With over 20-year journey in a single industry, our name valued by expanding list of successful and loyal clients: 

  • We are recognized and selected by thousands of multinationals – foreign direct investment  companies and investors in Vietnam
  • We are recognized and selected by thousands of global enterprise – foreign representative offices in Vietnam
  • We are recognized and selected by thousands of famous local companies in Vietnam

VIVA not only manage business required procedures by laws but firstly places client’s compliance and good standing, in the optimal methods when offering any solution, and integrated with our intensive resources that allow us to prevent most of the risks in advance, create more benefits, advantages and business inspiration for entrepreneurs.

The insights and consistent backgrounds in Business Laws – Accounting and Corporate Finance – Tax Management – Labor Relations and Payroll – Serectarial and consistent with our exclusive standard operation processes, consisting of consultation – implementation – pratice operation help us fully protect client interests as one-stop solution.

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