Clause 1, Clause 2, Article 10 of the Law on Real Estate Business 2014, revised in 2020 states:

    1. Organizations and individuals trading real estate must establish enterprises or cooperatives (hereinafter referred to as enterprises), except for the case specified in Clause 2 of this Article.”;

    2. Organizations, households and individuals that sell, transfer, lease, lease-purchase real estate on a small and irregular scale are not required to establish an enterprise but must declare and pay tax in accordance with law. 

The subleasing of rented houses is also considered as real estate business. But only the case that is determined to be a small-scale, irregular house rental is not required to establish a business but must declare tax.

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In Article 5 of Decree 02/2022/ND-CP, cases where individuals are considered to be individuals who rent out houses on a small scale, irregularly so that they do not have to set up a business include:

-  Renting a house is a public property.

-  Lease houses, land use rights under their lawful ownership.

- Renting out houses built by themselves but not real estate investment projects for business.

In Clause 20, Article 3 of the Law on Construction 2014, construction investment activities are specifically explained as follows:

   20. Construction investment activities mean the process of carrying out construction activities including new construction, repair and renovation of construction works.