The new rules, outlined in Dispatch 7403/CT-TMDT and issued on October 6, 2026, draw a distinction between traditional employment income and revenue generated through affiliate marketing or content creation-two categories governed by different tax treatments.

The regulations apply to anyone earning through product or service promotions via referral links, discount codes, or similar mechanisms on platforms equipped with ordering and payment systems. Under the Law on E-Commerce (No. 122/2025/QH15), such income is classified as business revenue unless paid under a formal labor agreement. This means creators and marketers who receive income from business activities must register as business individuals or households and file taxes under Decree No. 68/2026/ND-CP and Decree No. 141/2026/ND-CP.

5% Rate and TikTok Withholding Duties

The tax rate for affiliate marketing income is 5%, as provided for digital information content products and services relating to entertainment, video games, digital films, digital photos, digital music and digital advertising under the Personal Income Tax Law (No. 109/2025/QH15).

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Businesses using affiliate services face stricter documentation requirements to claim deductions. Enterprises paying creators or marketers must obtain invoices if annual revenue exceeds VND 1 billion. For transactions below that threshold, businesses need payment proof for amounts over VND 5 million and a signed list of purchases. Platforms must also provide transaction details—including buyer information, delivery timelines, and order confirmations—to help sellers generate e-invoices, as required by Decree No. 254/2026/ND-CP.

Dual Tax Regime Splits Creators

A two-tiered system now applies: creators under labor contracts remain subject to standard payroll taxes, while independent operators face business tax obligations. This distinction may complicate contracts for platforms that previously treated all creators uniformly. The dispatch does not address potential disputes over misclassified earnings, leaving enforcement questions unanswered for cases where creators operate in ambiguous employment statuses.

Platforms must retain tax-related transaction records for at least five years from the date of payment, as mandated by the Law on Tax Administration (No. 38/2020/QH14). This includes withheld taxes and supporting documents such as transaction logs, creator invoices, and payment confirmations. Decree No. 252/2026/ND-CP requires platforms to store digital copies securely and make them accessible to tax authorities upon request.

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Registration Steps for Business Households

Creators operating as business households, common among informal entrepreneurs, must now register under Decree No. 68/2026/ND-CP, even if earnings are irregular. Registration can be completed online through the National Tax Administration Portal using a personal identification number and digital signature. Once registered, they must file quarterly tax declarations with payments due within seven days of the deadline.

• A signed list of transactions, authenticated by the enterprise’s legal representative, detailing the creator’s name, payment amount, date, and purpose.
• Bank transfer receipts or digital payment confirmations for transactions over VND 5 million, including the platform’s name and transaction reference.
• Platform-provided transaction data, such as order IDs, buyer details, and delivery statuses, to cross-reference with internal records.

An enterprise’s expenses shall be included in deductible expenses upon determining corporate income tax if all conditions prescribed in Article 9 of the Law on Corporate Income Tax No. 67/2025/QH15 and Clause 1, Article 9 of Decree No. 320/2025/ND-CP are fully satisfied. Deductions are permitted only if payments are directly tied to business activities, the creator is properly registered, and transactions are supported by invoices or equivalent proof.

Scheduled for Q1 2027, the pilot will test real-time tax deduction systems, where platforms calculate, withhold, and remit taxes at payout. Participating creators will receive pre-filled tax declarations, reducing their administrative burden. The pilot does not extend to smaller platforms or individual sellers, leaving them subject to current manual filing requirements.