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DEPENDENT REGISTRATION DOCUMENTS FOR PERSONAL INCOME TAX (PIT) FROM 1 JULY 2026
Latest Updates under Circular No. 87/2026/TT-BTC
Effective 1 July 2026, the documentation required for registering dependents to claim Personal Income Tax (PIT) family circumstance deductions will be governed by Circular No. 87/2026/TT-BTC issued by the Ministry of Finance. Taxpayers should prepare the appropriate supporting documents based on each category of dependent to ensure their registration is accepted by the tax authorities.
Below is a detailed guide.
1. Required Documents for Dependent Registration under Circular No. 87/2026/TT-BTC
1.1. Registering Children as Dependents
| Eligibility Conditions | Required Documents |
| Biological Children under 18 Years of Age | (1) A copy of the child's Birth Certificate. (2) A copy of the child's Citizen Identity Card (if issued). |
| Adopted Children under 18 Years of Age | (1) A copy of the child's Birth Certificate. (2) A copy of the child's Citizen Identity Card (if issued). (3) A copy of the Decision or Certificate of Adoption issued by the competent authority. |
| Stepchildren under 18 Years of Age | (1) A copy of the child's Birth Certificate. (2) A copy of the child's Citizen Identity Card (if issued). (3) A copy of the Marriage Certificate or other legal documents proving the relationship between the taxpayer and the stepchild. |
| Children Aged 18 or Older Who Have Lost Civil Act Capacity or Are Disabled | (1) Documents proving the parent-child relationship. (2) A copy of the Certificate of Loss of Civil Act Capacity; or A copy of the Disability Certificate. |
Children Currently Studying:
| (1) Documents proving the parent-child relationship. (2) A student card, school confirmation letter, or other documents certifying current enrollment. |
1.2. Registering a Spouse as a Dependent
| Eligibility Conditions | Required Documents |
- For persons of working age: + Unable to work; and. + Having no income or an average monthly income from all sources not exceeding VND 3 million. - For persons beyond working age: Having no income or an average monthly income from all sources not exceeding VND 3 million. | (1) A copy of the spouse's Citizen Identity Card. (2) A copy of the Marriage Certificate or other legal documents proving the marital relationship. |
1.3. Registering Parents as Dependents
a. Eligibility Conditions
- For persons of working age:
+ Unable to work.
+ Having no income or average monthly income not exceeding VND 3 million.
- For persons beyond working age: having no income or average monthly income not exceeding VND 3 million.
b. Required Documents by Relationship
| Eligibility Conditions | Required Documents |
| Biological Parents | - A copy of the parents' Citizen Identity Cards. - A copy of the taxpayer's Birth Certificate, or the Decision recognizing the parent-child relationship, or another document issued by the competent authority confirming the relationship. |
| Adoptive Parents | - A copy of the parents' Citizen Identity Cards. - A copy of the Decision or Certificate of Adoption issued by the competent authority. |
| Parents-in-law | - A copy of the parents' Citizen Identity Cards. - A copy of the Birth Certificate of the taxpayer's spouse. - A copy of the Marriage Certificate or other legal documents proving the marital relationship; |
| Stepparents | - A copy of the Citizen Identity Card. - A copy of the taxpayer's Birth Certificate. - A copy of the Marriage Certificate or other documents proving the marriage between the taxpayer's biological parent and stepparent. |
1.4. Registering Other Dependents Without Support
a. Eligible Individuals
These other individuals must be living with the taxpayer, and the taxpayer must have a legal obligation to support them in accordance with applicable laws. In addition, they must satisfy the following conditions:
- For persons of working age:
+ Unable to work.
+ Having no income or average monthly income not exceeding VND 3 million.
- For persons beyond working age: having no income or average monthly income not exceeding VND 3 million.
b. Required Documents
| Eligibility Conditions | Required Documents |
- Brothers and sisters. - Grandparents (both paternal and maternal). - Aunts, uncles, and other close relatives. - Nephews and nieces. - Other individuals whom the taxpayer is legally obligated to support. | - A copy of the dependent's Citizen Identity Card. - Declaration Form for Individuals Directly Supported (Form No. 07/XN-NPT-TNCN) issued together with Circular No. 90/2026/TT-BTC. - Documents proving the relationship between the taxpayer and the dependent and Documents proving the taxpayer's legal obligation to provide financial support (if applicable). |
2. Deadline for Dependent Registration from 2026
Pursuant to Clause 2, Article 48 of Decree No. 253/2026/ND-CP, the deadlines for dependent registration have been unified as follows:
| Applicable Period | Registration Deadline |
|---|---|
| Before 1 January 2026 | • Relatives (spouse, children, parents, etc.): no later than 31 March of the following year. • Other dependents: no later than 31 December of the tax year. |
| From 1 January 2026 onward | All categories of dependents: no later than 31 December of the relevant tax year. |
The new regulation establishes a single registration deadline for all categories of dependents, making it easier for both taxpayers and employers to comply with the Personal Income Tax regulations.
