Airbnb has been present in Vietnam for more than three years now. However, the Vietnamese authorities still struggle to find a way to tax their income. Thousands of Vietnamese apartments and houses appear on Airbnb website. As it is the case in Developed countries, prices offered for these accommodations are way lower than the ones offered by hotels. These new sharing business models, including Uber, cause many headaches to the authorities. Meanwhile, foreign contractors who do business in Vietnam or earn income in Vietnam from contracts, agreements or commitments with a Vietnamese entity, are subject to tax.