Shopee splits 10% affiliate tax into 5% VAT and 5% income tax

Tuoi Tre reports that Shopee has changed how it withholds tax on affiliate-marketing commissions. The total withheld stays at 10%, but the category has changed from wage income to business income.

From January to September 2026, Shopee withheld 10% personal income tax under the wages and salaries category. From 1 October 2026, the 10% is split into 5% value-added tax and 5% personal income tax, treated as business income. The change affects individuals who earn commissions by promoting products through the platform.

The paper cites guidance from the tax office for Ho Chi Minh City's e-commerce unit. Income under a labour contract counts as wages.

Income from creating content or promoting products on a digital platform, paid by the platform or a brand, counts as business income, and the individual or household must register, declare and pay tax as a business. The e-commerce tax office advised people to confirm the nature of their income with the platform.

Businesses with total annual revenue of VND1 billion or less pay no VAT or personal income tax, and overpaid tax is offset or refunded. They must still notify their revenue to the tax authority.

Those who filed under the lump-sum or declaration method in 2025 must report actual 2026 revenue by 31 January 2027. Those who started in the second half of 2026 face the same date.

According to Tuoi Tre, Shopee told affiliate partners expecting under VND1 billion in 2026 revenue to confirm this before 30 October. They should then file form 01/TKN-CNKD with the tax authority by 31 January 2027 and send Shopee proof of submission.

Partners expecting more than VND1 billion must switch to individual business status before 15 November and meet invoicing requirements. Shopee warned that missing these steps could delay commission payments.

One taxpayer quoted by Tuoi Tre asked whether commissions from January to September count toward the 2026 revenue threshold. The article does not report a definitive answer.

Sources

• Sàn đổi cách khấu trừ thuế, nhiều người làm tiếp thị liên kết băn khoăn (Tuoi Tre, November 6, 2026, in Vietnamese)

This story was compiled by the Da Nang Voice news desk from the published sources listed above. Facts, figures and quotes are attributed to those sources; Da Nang Voice did not conduct interviews for it unless the text says so. Corrections are dated and noted at the top of the story. Read our corrections policy. Spotted an error? Tell us.