INCREASE IN FAMILY DEDUCTIONS FROM JANUARY 01, 2026
Resolution No. 110/2025/UBTVQH15 date October 17, 2025 officially approves the family deduction level when calculating personal income tax as follows:
- Personal deduction for taxpayers is 15,5 million VND/month (186 million VND/year).
- The deduction for each dependent is 6.2 million VND/month.
This Resolution comes into force from January 01, 2026 and is applied from the tax period of 2026.
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BIOMETRIC AUTHENTICATION REGULATIONS ON eTAX MOBILE
PERSONAL INCOME TAX FROM SALARY AND WAGES
INCREASE IN REGIONAL MINIMUM WAGES FROM 2026
Package payments for stationery, working-trip expenses, telephone, clothes
CONTINUE TO REDUCE 2% VAT UNTIL THE END OF DECEMBER 2024
CORPORATE INCOME TAX (CIT) EXEMPTION FOR SMALL AND MEDIUM-SIZED ENTERPRISES
From 01 July 2026: Increase of Statutory Base Salary to VND 2,530,000 per Month
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FCT ACCORDING TO CIRCULAR NO. 20/2026/TT-BTC
Allowances and subsidies do not calculate as income taxable
FDI ENTERPRISES ENTITLED TO A 3-YEAR CORPORATE INCOME TAX EXEMPTION FROM THE DATE OF ESTABLISHMENT
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