According to the Department of Taxation, individuals who receive income from affiliate marketing activities on e-commerce platforms are subject to a personal income tax rate of 5%. This rate applies to the provision of digital information content products and services related to entertainment, video games, digital films, digital photos, digital music, and digital advertising.
Tax Liabilities for Digital Content Creators
Where an individual engages in digital content creation, product promotion or affiliate marketing activities on e-commerce platforms or digital platforms and receives income from a platform or brand in connection with business activities, other than salary or wages, such income shall be determined as business income. Business households and business individuals shall make tax registration, declaration and payment in accordance with Decree No. 68/2026/ND-CP and Decree No. 141/2026/ND-CP.
Organizations and individuals paying income to these individuals are required to withhold, declare, and pay personal income tax in accordance with regulations. The Department of Taxation notes that affiliate marketing services in e-commerce mean the advertising of goods and services through access links, referral codes, or similar methods linked to an e-commerce platform.
Responsibilities of Platform Operators
The Department of Taxation also provides guidance on supporting documents for payments for affiliate marketing services in determining deductible expenses for enterprises. Enterprises can include expenses in deductible expenses 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.
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For example, if an enterprise uses affiliate marketing services provided by a business household or an individual conducting business, the enterprise can use invoices issued by the business household or individual as supporting documents. Business households and business individuals whose annual revenue exceeds VND 1 billion must register for the use of invoices.
In cases where an enterprise purchases goods or services from a business household or individual with revenue below the VAT-taxable revenue threshold, the enterprise must have proof of payment issued to the seller and a list of goods or services purchased signed by the enterprise’s legal representative or an authorized person.
The Department of Taxation’s guidance is intended to provide clarity on the tax liabilities of individuals providing digital content and affiliate marketing services in e-commerce, based on various laws and decrees, including the Law on E-Commerce No. 122/2025/QH15, the Law on Personal Income Tax No. 109/2025/QH15, and Decree No. 252/2026/ND-CP.
Documentation Requirements
The operator of the e-commerce platform or digital platform may provide buyer’s information and transaction-related information to facilitate the creation of e-invoices, in accordance with Point 1c, Article 17 of Decree No. 254/2026/ND-CP and Clause 2, Article 19 of Decree No. 254/2026/ND-CP.