Affiliate marketing on Shopee, TikTok, Facebook, or YouTube is a business activity in the eyes of Vietnamese tax law — and that changes what you owe and what you must file. This article collects the 20 questions people ask most often about affiliate tax in 2026 and answers them in practical terms, with a focus on the points that are easiest to get wrong.
The five things that matter most
| Question | Short answer |
|---|---|
| What type of income is affiliate commission? | Determined by the actual activity and contract — usually business income |
| Must I register for tax? | Yes, if the income is classified as business income |
| Threshold for no tax payable | Annual revenue of VND 1 billion or less |
| Tax rates on affiliate marketing | 5% VAT and 5% personal income tax (PIT) |
| Platform already withheld and paid for you | No double payment — but other tax administration duties remain |
The single most misunderstood point: not owing tax does not mean you have no registration obligation.
Part 1: Classifying your income correctly
1. Is affiliate income salary/wages, or business income?
You must look at the substance of the activity and the contract or agreement with the party paying you. There are two scenarios:
- Salary and wages: the individual receives income under a labour contract or collective labour agreement governed by labour law.
- Production and business income: the individual independently creates digital content, promotes products, and does affiliate marketing, earning income from a business activity rather than as wages.
The withholding rate is a useful cross-check. If the platform withholds 5% VAT and 5% PIT, it is treating the payment as business income. If it withholds 10% PIT, it may be applying the withholding regime for salary and wages.
That said, the withholding rate is only an indicator. The nature of the income is determined by the contract, the actual activity, and the law.
2. Do independent affiliates have to register as a business individual or household business?
Yes. If affiliate marketing is classified as an independent business activity, the individual must register for tax as a business individual, or register a household business where the law requires it. Registration should declare business lines that match the actual activity — digital advertising and affiliate marketing, for example.
For affiliate marketing, the applicable rates are 5% VAT and 5% PIT.
One important distinction: registering as a business individual is not the same as being required to establish a household business.
3. I only earn a few hundred thousand or a few million dong — do I still need to register?
Low revenue does not automatically exempt you from the registration obligation. If the activity falls within the scope requiring registration, you must register even before any tax becomes payable.
4. Is affiliate revenue of VND 1 billion a year or less exempt from tax?
Household businesses and business individuals with annual revenue of VND 1 billion or less fall below the VAT threshold and are not liable for PIT on that business activity.
But the tax administration duties still apply: tax registration, notifying the tax authority of bank accounts and e-wallets used for the business, and declaring revenue where required.
Note that the VND 1 billion threshold applies to total business revenue for the year, not separately to each affiliate account.
Part 2: Aggregating revenue and the VND 1 billion threshold
5. I do Shopee Affiliate, TikTok, Facebook, and YouTube — do I add them together or treat them separately?
Add them together, if they are business revenue of the same individual.
For example, in 2026: Shopee Affiliate VND 450 million, TikTok Affiliate VND 350 million, Facebook and YouTube VND 300 million. Total business revenue is VND 1.1 billion.
Each platform is individually below VND 1 billion, but the total exceeds the threshold, so tax obligations are determined on the combined figure. You cannot split revenue by platform to stay under the threshold.
Only aggregate business revenue — do not add salary or wages into this total.
6. I have a company job and also do affiliate marketing. Do I combine them for tax?
No. Salary and wages are not added to affiliate business revenue when testing the threshold.
For example: salary of VND 240 million a year and affiliate revenue of VND 300 million a year. These two streams are assessed under two different sets of rules.
7. Is affiliate revenue measured before or after tax withholding?
Measure it on the gross commission before withholding.
Example: confirmed commission VND 10 million, platform withholds VND 1 million, you receive VND 9 million. The revenue to track is VND 10 million.
For commissions that are cancelled, refunded, or ineligible for payment, reconcile against actual records and adjust revenue accordingly.
8. What happens to PIT if revenue exceeds VND 3 billion a year?
You need to determine which PIT method applies. If you fall under the method based on taxable income, you must track revenue and deductible expenses, then declare and finalise accordingly.
The formula: Taxable income = Revenue − Deductible expenses.
Tax already withheld and paid by platforms must be reconciled when determining the final obligation, so that any shortfall or overpayment can be settled.
Part 3: Withholding and refunds
9. Is Shopee’s 5% VAT and 5% PIT withholding correct?
For affiliate marketing within the scope of the guidance, the applicable rates are 5% VAT and 5% PIT — 10% in total on the relevant revenue.
This rate applies to activities covered by that guidance. It is not a blanket rate for every payment arising on digital platforms.
10. My revenue is under VND 1 billion but tax was withheld. Can I get a refund?
A refund or offset of overpaid tax is possible if the statutory conditions are met. You need to determine total business revenue for the year, the tax actually payable, and the tax already withheld and paid on your behalf.
If an overpayment arises, file for settlement of overpaid tax or a refund under the tax administration rules.
Being withheld at 10% does not mean the money is automatically refunded. Keep your commission reconciliation statements, withholding records, and supporting documents.
11. My only income is affiliate commission and the platform already withheld and paid. Do I still declare?
Under Clause 4, Article 11 of Decree 117/2025/ND-CP, an individual whose tax has been withheld, declared, and paid by the platform in accordance with the rules does not have to re-declare or re-pay VAT and PIT on the portion already handled.
Other tax administration duties still apply: tax registration, notification of bank accounts and e-wallets, revenue notification, or tax finalisation where the law requires it.
12. I already run a household business and now also earn affiliate commission. How do I declare?
Affiliate revenue forms part of the household’s business revenue and must be tracked and aggregated with other business revenue streams — in-store sales, Shopee and TikTok sales, and so on.
- Platform has withheld, declared, and paid: still track the affiliate revenue to determine total business revenue, but do not declare or pay tax again on the portion properly handled by the platform.
- Platform has not withheld, declared, or paid: the household must declare and pay tax on that affiliate revenue under the applicable rules.
Aggregating revenue to determine the threshold and method does not mean paying tax twice on revenue already properly paid by a platform.
Part 4: Registration, accounts, and invoices
13. Do I need a separate tax code for each platform?
No. Operating on multiple platforms does not require a separate tax code per platform. You use the tax code corresponding to your status as a business individual or household business. Revenue from all platforms must still be tracked and aggregated for tax purposes.
14. Am I required to open a separate bank account?
Household businesses and business individuals must notify the tax authority of bank accounts and e-wallets used for business activity. Notifying an account does not mean you are forced to open a new one.
That said, using a dedicated account for business makes it far easier to track revenue, reconcile cash flows, and explain your figures if asked.
15. Can family members who all do affiliate marketing register separately?
Yes, if each person genuinely operates independently, with their own income stream and supporting records. Living in the same household does not mean all revenue must be combined.
However, if there is in substance a single business that is deliberately split to avoid tax obligations, legal risk can arise. The determining factor is the substance of the activity.
16. If I use a relative’s affiliate account or bank account to receive commissions, who is liable for the tax?
Liability follows the person who actually generated the income, the contract, the registration details on the platform, and the payment records. The person whose name is on the affiliate account or platform contract may be required to explain income recorded under their name.
Where the person doing the work, the name on the account, and the recipient of the money do not match, reconciliation becomes very difficult. Best practice is to use your own details consistently across registration and payment.
17. Are e-invoices and digital signatures mandatory?
Household businesses and business individuals with annual revenue above VND 1 billion are required to use e-invoices. Those at or below VND 1 billion may register to use them if they need to and meet the conditions.
If cumulative revenue crosses the threshold during the year, pay attention to the deadline for registering for e-invoicing.
On digital signatures: this depends on the type of e-invoice and the method you use. Not every affiliate is required to buy a digital signature the moment they start. Confirm which case applies to you before signing up for e-invoicing or signature services to avoid unnecessary cost.
Part 5: Situations people overlook
18. I’ve been doing affiliate marketing for a while without registering. What now?
Review when the activity began, the revenue generated, the nature of the income, and the tax already withheld and paid by platforms. If registration was required and not done, complete the registration and settle outstanding obligations under the rules.
Be proactive, declare honestly, and contact your managing tax authority for guidance on periods from earlier years.
19. If I stop affiliate marketing or close my account, do my tax obligations end?
No. Stopping the activity does not erase tax obligations that already arose. Check unpaid commissions, revenue already generated, tax already withheld, and the procedures tied to ceasing business.
If you registered for tax as a business, you must update your details or formally terminate the activity under the rules.
20. What should someone new to affiliate marketing watch out for?
First, classify your income correctly — business income versus salary and wages. If it is business income, determine your tax registration obligation, register as a business individual or household business, and follow the corresponding procedures.
Then track revenue across all platforms, keep commission reconciliation statements and withholding records, and verify the tax already paid on your behalf.
Do not confuse "no tax payable yet" with "no tax administration procedures required at all".
Six things to do now
- Save the contracts and terms of service for every platform you use.
- Download monthly commission reconciliation statements, including the tax withheld.
- Build one spreadsheet of revenue by platform, measured on gross commission.
- Compare total revenue against the VND 1 billion and VND 3 billion thresholds.
- Check whether you have completed tax registration and notified your bank account or e-wallet.
- Review tax paid on your behalf to see whether you have an overpayment to settle.
References
Official Letter No. 7403/CT-TMĐT dated 6 October 2026 of the Tax Department; Decree 68/2026/ND-CP; Decree 141/2026/ND-CP; Decree 117/2025/ND-CP; and related legal instruments.
This article is a summary for reference only. Before filing, verify against the original legal texts and confirm with your managing tax authority — circumstances differ in terms of the nature of income and supporting records.
