Foreigner eTax Mobile Rental Tax Guide Vietnam 2026

Managing residential property leasing in Vietnam requires navigating a digitized tax compliance system. Under statutory reforms from the General Department of Taxation (GDT - Tổng cục Thuế), property leasing turnover generated by foreign individual landlords and sub-lessors is governed by Circular No. 40/2021/TT-BTC, the Law on Tax Administration (Law No. 38/2019/QH14), and Decree No. 125/2020/ND-CP.

In 2026, eTax Mobile (Version 3.x) centralizes property lease filings (Tờ khai 01/TTS), digital assessment notices, and State Treasury payments into a single mobile platform, eliminating paper submissions at district tax offices (Chi cục Thuế).

Whether you are an overseas owner leasing a condo, an expat sub-lessor, or a tenant verifying corporate deductions, understanding the 10% statutory rate, gross-up models, and app workflows is essential.

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1. Vietnam Rental Income Tax Architecture: Circular 40/2021/TT-BTC

Rental income taxation in Vietnam applies flat turnover withholding rather than net profit calculation.

1.1 The 100 Million VND Exemption Floor

Pursuant to Article 4, Clause 1 of Circular No. 40/2021/TT-BTC, individuals with total annual leasing revenue of 100,000,000 VND or less (~$3,920 USD) across all properties are 100% exempt from Value-Added Tax (VAT) and Personal Income Tax (PIT).

Once annual turnover exceeds 100,000,000 VND, the entire turnover is taxed from the first dollar. There are no standard deductions. If rent is 10,000,000 VND per month (120,000,000 VND annually), taxes apply to the full 120M VND.

1.2 The Flat Statutory 10% Rate Structure: Zero Deductions

Under Appendix I of Circular No. 40/2021/TT-BTC, property leasing is taxed at fixed rates:

• Value-Added Tax (VAT - Thuế GTGT): 5% of gross turnover.
• Personal Income Tax (PIT - Thuế TNCN): 5% of gross turnover.
• Combined Statutory Obligation: 10% of gross revenue.

Individual landlords cannot deduct mortgage interest, management fees, maintenance costs, or agency fees. The 10% rate applies directly to gross revenue.

1.3 Mathematical Gross-Up Modeling for “Net of Tax” Leases

Expatriate leases frequently specify rent as “Net of tax”, requiring the tenant or employer to pay taxes. Tax authorities calculate assessments strictly on Gross Taxable Revenue.

When converting Net Rent to Gross Revenue, parties apply the gross-up formula:

Gross Taxable Revenue = Agreed Net Rent / (1 - (0.05 + 0.05)) = Agreed Net Rent / 0.90

Monthly Tax Payable = Gross Taxable Revenue × 10% = (Agreed Net Rent / 0.90) × 0.10

Table 1: Rental Tax Liability & Net Gross-Up Schedule (Circular 40/2021/TT-BTC)

For legal and escrow guidance, examine our analyses on landlord tax and bank escrow rules and dual pricing landlord tax guide.

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2. Prerequisites for Digital Tax Filing: Tax ID (MST) & eTax Mobile Setup

Foreign lessors must establish a digital tax identity before declaring on eTax Mobile.

2.1 Registering a Foreign Personal Tax Code (MST)

Under Circular No. 105/2020/TT-BTC, foreign individuals earning rental revenue must obtain a 10-digit Personal Tax Identification Number (Mã số thuế cá nhân - MST).

To register, file Form 05-ĐK-TCT at the District Tax Department (Chi cục Thuế) where the property is located:

1. Certified passport copy (valid $\ge 6$ months).
2. Certified title deed (Sổ Hồng) or sales purchase agreement (SPA).
3. Executed lease agreement copy.
4. Completed Form 05-ĐK-TCT.

Processing takes 03 business days, linking the 10-digit MST permanently to the passport number.

2.2 Installing eTax Mobile and Account Authentication

Download eTax Mobile from Apple App Store or Google Play:

1. Registration: Tap “Đăng ký tài khoản”. Input MST, mobile number, and passport number.
2. Authentication: Verify via SMS OTP linked to a local bank account or VNeID Level 2 digital ID.
3. Activation: Receive temporary login credentials via SMS and reset password on first login.

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3. Step-by-Step Electronic Tax Declaration: Form 01/TTS

The filing mechanism for property rental is Tờ khai 01/TTS (Tờ khai đối với hoạt động cho thuê tài sản).

3.1 Navigating the Declaration Menu

1. Log in to eTax Mobile with your MST and password.
2. Navigate to “Nộp thuế” (Tax Payment) $\to$ “Khai thuế tài sản” (Property Tax).
3. Select “Tờ khai 01/TTS” to start the filing.

Table 2: Form 01/TTS UI Fields & Technical Data Entry Map (eTax Mobile 3.x)

3.2 Filing Submission and Assessment Notification

Tap “Tiếp tục”, review the draft declaration, and tap “Gửi tờ khai”. Enter the SMS OTP verification code.

Within 15 to 30 minutes, GDT generates two digital notices in the app:

1. Notice 1 (Form 01-1/TB-TĐT): Receipt confirmation (Thông báo tiếp nhận).
2. Notice 2 (Form 01-2/TB-TĐT): Tax payment notice (Thông báo nộp thuế) containing the Tax Payment ID (Mã ID khoản thuế).

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4. Electronic Tax Settlement via VietQR & Napas

Settling assessed taxes takes under 2 minutes through integrated payment rails.

4.1 Payment Execution Flow

1. In eTax Mobile, select “Nộp thuế” $\to$ “Nộp thuế theo mã ID”.
2. Select the outstanding assessment displaying VAT and PIT liabilities.
3. Tap “Thanh toán” and select Dynamic VietQR.
4. Scan the VietQR code using your Vietnamese mobile banking app (Vietcombank, BIDV, Techcombank, MB Bank) and authorize payment. State Treasury confirmation clears within 120 seconds.

4.2 Downloading State Treasury Receipts for Corporate Deductions

1. Go to “Tra cứu” $\to$ “Tra cứu chứng từ nộp thuế”.
2. Download the Electronic Payment Certificate (Chứng từ nộp thuế điện tử) in PDF format.
3. This digital certificate carries GDT cryptographic verification, proving settlement for tax authorities.

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5. Prime Live-Work & Investment Residences with Corporate Lease Readiness

Foreign landlords and corporate tenants benefit from developments with established administrative processes:

1. District 1 Shophouse 2BR Live-Work Space
   • Location: Central District 1 Heritage Zone, Ho Chi Minh City
   • Rent: 45,000,000 VND / month (~$1,772 USD)
   • Tax Profile: Dual commercial-residential zoning allows distinct reporting of ground-floor commercial and upper residential turnover on Form 01/TTS.
2. Lancaster Legacy 3BR District 1 Sky Residence
   • Location: Nguyen Trai Boulevard, District 1, Ho Chi Minh City
   • Rent: 70,000,000 VND / month (~$2,756 USD)
   • Tax Profile: High-value executive leases exceeding 80M VND gross per month rely on regular eTax Mobile filings to support corporate expense deductibility.
3. Sunwah Pearl Golden House 3BR Riverfront
   • Location: Nguyen Huu Canh, Binh Thanh District, Ho Chi Minh City
   • Rent: 48,000,000 VND / month (~$1,890 USD)
   • Tax Profile: Expat-focused community where management boards assist foreign landlords with property tax registration and police filings.

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6. Corporate Expense Deductibility & The Tripartite Dossier Protocol

A common issue in expat leasing is whether rent is tax-deductible without a paper Red Invoice (Hóa đơn đỏ).

6.1 Abolition of Single-Use Tax Invoices

Under Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC, tax authorities no longer issue single-use retail Red Invoices to individual lessors. Corporate employers deduct lease costs using the tripartite dossier.

6.2 The Tripartite Dossier Mandate

Under Circular No. 96/2015/TT-BTC Article 4, corporate tenants deduct lease payments for Corporate Income Tax (CIT) by compiling three documents:

Table 3: Corporate Expat Lease Deductibility Tripartite Dossier Checklist

For deeper invoice rules, read our guides on rental landlord tax and red invoices, understanding red invoices for rentals, and landlord tax compliance tenant liabilities.

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7. Statutory Penalties for Late Declaration & Non-Compliance

Failing to declare rental income carries administrative fines under Decree No. 125/2020/ND-CP.

Table 4: Late Filing Penalties & Interest (Decree 125/2020/ND-CP Article 13)

Late Payment Interest Accrual

Pursuant to Law No. 38/2019/QH14 Article 59, late payment interest accrues at:

Late Payment Interest = Unpaid Tax × 0.03% × Days Overdue

Interest compounds daily until the State Treasury receives payment.

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Frequently Asked Questions

Can a foreign landlord file rental taxes online without speaking Vietnamese?

The eTax Mobile app interface is primarily in Vietnamese. However, foreign landlords can navigate filing by following bilingual field mappings for Form 01/TTS or working with a certified tax agent to link their foreign passport personal tax code.

When is the statutory deadline for filing rental property tax in Vietnam?

For quarterly declarations, the deadline is the last day of the first month of the subsequent quarter. For contract lump-sum declarations, filing must occur within 10 days of the start of the rental lease period under Circular 40/2021/TT-BTC.

What are the penalties for failing to declare rental income in Vietnam?

Under Decree 125/2020/ND-CP Article 13, late declaration triggers administrative fines from 2,000,000 to 25,000,000 VND depending on delay length, plus late payment interest accrued at 0.03% per day on the outstanding tax obligation.

Do corporate expat tenants require a Red Invoice to claim rental expenses?

Under Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC, individual landlords no longer issue single-use Red Invoices. Corporate tenants claim legitimate CIT expense deductions via the lease contract, bank payment slip, and the eTax Mobile Form 01/TTS State Treasury tax payment receipt.

Is sub-leasing an apartment in Vietnam subject to rental tax?

Yes. Individuals who lease real estate from an owner and sub-lease to another party are classified as property lessors under Circular 40/2021/TT-BTC. If annual sub-leasing revenue exceeds 100M VND, the sub-lessor owes 5% VAT and 5% PIT on gross turnover.

How do foreign landlords pay taxes if they do not hold a Vietnamese bank account?

Foreign landlords without local bank accounts can generate dynamic VietQR codes from eTax Mobile and authorize an overseas bank transfer through an agent, or have their tenant pay the State Treasury directly using the official Tax Payment ID (Mã ID khoản thuế).

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Related Legal, Corporate & Leasing Guides

• Landlord Tax and Bank Escrow Rules in Vietnam Leases
• Rental Landlord Tax and Red Invoices Guide 2026
• Landlord Tax Compliance Tenant Liabilities Guide
• Understanding Red Invoice VAT in Vietnam Rentals
• Dual Pricing and Landlord Tax Red Invoice Compliance