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Vietnam tax guidance for TikTok and Shopee affiliate income
Updated 2 times since CLSTR started tracking revisions of this situation.
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2026-10-12 11:58 UTC → 2026-10-23 03:33 UTC ·
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Vietnam tax guidance for TikTok and Shopee affiliate marketing income
Tax authorities in Vietnam are intensifying oversight of digital income and e-commerce activities. In Hanoi, the Tax Department has identified significant revenue streams from platforms including Google Play, Apple Store, and YouTube. Data collection efforts have identified YouTube, noting 47 organizations generating 78.615 billion VND and 526 individuals generating 291.3 billion VND, with authorities actively working with high-earning individuals to ensure compliance. VND. Regarding affiliate marketing on platforms such as TikTok Shop, new guidance has been issued. Income derived marketing, regulations classify income from digital content creation, product promotion, or affiliate marketing is now classified as business income rather than wages, making it subject to a 5% personal income tax rate. In a shift from While previous guidance where the responsibility for declaration rested with the business owners, the new regulations specify that suggested platforms like TikTok Shop are would be responsible for withholding, declaring, withholding and paying taxes on behalf of users, recent updates from Ho Chi Minh City authorities indicate that for individuals operating as business households, the responsibility for declaration and payment remains with the business owner, as platforms may not currently withhold tax prior to payment. In Hanoi, the Tax Department has further clarified that the classification of income as wages or business income depends on behalf the nature of the users. economic relationship defined in the contract between the individual and the organization. If the transaction is legally classified as business activity, the individual must fulfill tax registration, declaration, and payment obligations. This follows reports of platforms like Shopee beginning to deduct 5% VAT and 5% personal income tax from commissions.
Versions
- 2026-10-23 03:33 UTC Vietnam tax guidance for TikTok and Shopee affiliate income
- 2026-10-12 11:58 UTC Vietnam tax guidance for TikTok affiliate marketing
- 2026-09-30 07:43 UTC Vietnam tax guidance for TikTok affiliate marketing
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