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In a specialized tax forum with nearly 800,000 members, an affiliate marketer for e-commerce platforms said that in 2025 they earned more than 3 billion VND in commissions from Shopee. The platform withheld 10% as personal income tax, but during a year-end settlement the marketer discovered they still had to pay more than 686 million VND—an amount they said they could not afford.
The marketer noted that the more than 3 billion VND figure represents gross revenue before costs. They said they had to spend heavily on advertising, staffing, content production, and operating the channel.
They explained that the 10% deduction by the platform is only a provisional withholding under the rules. At year end, total income is aggregated and taxed progressively, with rates that can potentially reach up to 35%.
Under current regulations, income from affiliate marketing earned as an individual is treated as wages and salaries. This allows for personal deductions but does not cover operating costs such as advertising, staff, equipment, or content creation.
As a result, the 10% withheld by the platform functions as a prepayment. Individuals still must settle at year end to determine the actual tax amount based on their total income.
Using the current calculation approach, an individual with roughly 3 billion VND of annual income (about 250 million VND per month) and no dependents would face the top marginal rate of 35%. This corresponds to about 70 million VND in personal income tax per month, or about 840 million VND per year.
The forum discussion also highlighted that if the platform withheld only around 300 million VND, the remaining tax could be substantial. If the individual has other income sources, the total taxable base may move into higher brackets.
Affiliate marketing has expanded rapidly in Vietnam alongside the e-commerce boom. Commission rates vary by industry and platform, ranging from 1% to 20%.
Examples shared in the forum included:
The discussion emphasized that income can grow quickly, but knowledge of legal and tax obligations often does not keep pace. Many people reportedly begin studying the rules only after receiving a tax notice.
Forum participants said tax authorities are tightening control over digital platform businesses. Payment data, revenue, and commissions from platforms are increasingly connected to the tax management system, which raises the risk of underreporting or misunderstandings about obligations.
A Southeast Asia affiliate marketing report cited in the discussion said the global affiliate marketing market reached about $17 billion by the end of 2025 and could rise to $40 billion by 2030. In Vietnam, the market was estimated at $700 million to $1 billion in the previous year.
As cash flows on digital platforms grow, the tax management challenge is moving to a new stage. Affiliate marketing, the forum said, is becoming less of a casual side income and more of a formal digital-economy industry, with increasing revenues and clearer financial responsibilities.
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