The Vietnamese Government issued Decree No. 117/2025/ND-CP (“Decree 117”), which requires domestic and foreign e-commerce or digital platforms with payment functions to withhold tax for individual sellers.
This means that Airbnb will be required to withhold Vietnamese Value-Added Tax (VAT) and Personal Income Tax (PIT) on behalf of Individual or Business Household Vietnamese resident hosts on your earnings, and non-resident Individual hosts who have derived earnings from listing(s) in Vietnam.
Airbnb will declare and pay such taxes withheld directly to the Vietnam Tax Department monthly.
The applicable tax rates vary for residents and non-resident individuals, and this will be determined on the information you provide to us.
Airbnb is required to withhold 5% VAT and 2-5% PIT on hosts’ earnings (before adjustments), depending on your residency.
For more information, please visit the Vietnam Tax Department’s official website.
The information here is a general guide only, which does not take into account your personal circumstances, is not intended to be tax advice and should not be relied upon as such. If you have any questions about taxes, we suggest that you consult your tax advisor or local tax authorities.
Please note that we do not update this information in real time, so you should check and confirm if the laws, tax rates or procedures have changed recently.