Shopee Affiliate Income in 2026 for an Individual Who Cancelled the Account in September 2026: Guidance from Ca Mau Provincial Tax
Ca Mau Provincial Tax does not give a flat yes or no, but sets out the rule: Shopee Affiliate income earned in 2026 is classified by the nature of the activity and the contract or agreement between the individual and the organisation paying the income. Cancelling the account and not continuing does not change the tax obligation on income earned before termination. If the income is business income, the individual meets the obligations of an individual business. If total 2026 business revenue is VND 1 billion or less, it is not subject to VAT and no personal income tax on business income is payable; above that, tax obligations apply as prescribed. Revenue is measured across all business activities in the year, including amounts the organisation or platform has declared or paid on the individual's behalf (if any). If the individual has no business registration or tax registration for the activity and the payment falls within Article 8 of Decree 253/2026/NĐ-CP, the income is classified as salary or wages.
RegHub explainer by New MarketerLast updated:
Based on:281026-69 - Ministry of FinanceEffective:
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
Question
An individual took part in Shopee Affiliate marketing. Shopee announced that from October 2026 this income is treated as business income, requiring registration as a business household or individual business. The individual cancelled the account in September 2026 and earned nothing further. Questions: (1) is 2026 income up to September 2026 still treated as personal income as in prior years; (2) must the individual register as a business household or individual business and pay 2026 tax as business income.
Legal basis cited
- Clause 2, Article 29, Personal Income Tax Law No. 109/2025/QH15 of 10/12/2025: rules on business, salary and wage income of resident individuals apply from the 2026 tax period.
- Clause 1, Article 3, Decree 141/2026/NĐ-CP of 29/4/2026, amending and supplementing Decree 68/2026/NĐ-CP on tax policy and tax administration for business households and individual businesses: raises the revenue threshold for exemption from VAT and PIT from VND 500 million to VND 1 billion per year, effective 1 January 2026.
- Official Letter 7403/CT-TMĐT of 6 October 2026 (Tax Department): where an individual creates digital content, promotes products or does affiliate marketing on an e-commerce platform and receives income from the platform or brand from business activity (not salary), the income is business income; business households and individuals register for tax, declare and pay under Decrees 68/2026/NĐ-CP and 141/2026/NĐ-CP.
Answer from Ca Mau Provincial Tax
- 2026 Shopee Affiliate income is classified by the nature of the activity and the contract or agreement between the individual and the organisation paying the income.
- If income from providing affiliate marketing services is classified as business income, the individual meets the obligations of an individual business.
- If the individual has no business registration or tax registration for the activity and the payment falls within Article 8 of Decree 253/2026/NĐ-CP, the income is classified as salary or wages and taxed accordingly.
- If the individual cancelled the account from September 2026, does not continue affiliate marketing and earns no further revenue, ending the activity does not change the tax obligation on income earned before termination. Obligations follow the nature of the income and the relevant law.
- If total 2026 business revenue is VND 1 billion or less, no VAT and no PIT on business income is payable. If exceeded, tax obligations apply as prescribed.
- Revenue is measured on total revenue from all business activities in the year, including amounts withheld, declared or paid on the individual's behalf by organisations or platforms (if any).
Note
The answer does not directly conclude whether the asker must register as a business household; that depends on whether the income is classified as business income or as salary or wages.