Article 82 of Decree No. 168/2025/ND-CP provides for the right to establish a household business as follows:
Article 82. Right to establish a household business
…
3. Households engaged in agricultural, forestry, or fishery production, salt-making, and individuals engaged in itinerant trading, petty trading, peddling, trading on a consignment basis, mobile business activities, seasonal business activities, or low-income service provision are not required to register a household business, except where they conduct business lines or trades subject to conditional business investment. The People’s Committees of provinces and centrally run cities shall prescribe the low-income threshold applicable within their respective localities.
4. Where there is a demand to establish a household business, the subjects specified in Clause 3 of this Article shall register the household business in accordance with this Decree.
In addition, at the 2025 Dialogue Conference between the Ministry of Finance and taxpayers on taxation and customs matters, the Ministry of Finance responded to the question of whether individuals leasing out assets are required to register a household business as follows:
- Where an individual leasing out premises registers the establishment of a household business, such individual shall carry out tax registration under the interlinked single-window mechanism concurrently with business registration in accordance with Decree No. 168/2025/ND-CP and Circular No. 68/2025/TT-BTC.
- Where an individual leasing out premises does not register the establishment of a household business, such individual shall carry out tax registration with the tax authority in accordance with Circular No. 86/2024/TT-BTC.
Accordingly, there is no provision mandating that individuals leasing out assets must register a household business.
📞 CONTACT LEGAL CONSULTANT:
TLA Law is a leading law firm with a team of highly experienced lawyers specializing in criminal, civil, corporate, marriage and family law, and more. We are committed to providing comprehensive legal support and answering all your legal questions. If you have any further questions, please do not hesitate to contact us.
1. Lawyer Vu Thi Phuong Thanh, Ha Noi Bar Association
Email: vtpthanh@tlalaw.vn
2. Lawyer Tran My Le, Ha Noi Bar Association
Email: tmle@tlalaw.vn
Vo Thi Van Khanh