Vietnam tax guidance for TikTok affiliate marketing

Tax authorities in Ho Chi Minh City have provided guidance regarding tax declarations and deductions for affiliate marketing activities conducted on platforms like TikTok.

For individuals operating as business households, such as those receiving commissions through TikTok, the responsibility for tax declaration and payment lies with the business owner, as platforms currently do not withhold tax prior to payment. Under the Personal Income Tax Law, business individuals with annual revenues between the base threshold and 3 billion VND can choose specific tax payment methods.

Specifically, for digital content services—including digital advertising, entertainment, and digital music or video—the applicable tax rate is 5%. Other business activities are subject to varying rates, such as 0.5% for goods distribution and 1% for other business activities.