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.
DETERMINING CORPORATE INCOME TAX INCENTIVES FOR SUPPORTING INDUSTRY PRODUCTS
GLOBAL MINIMUN TAX IN VIETNAM
SOME NEW POINTS ON VAT (VALUE-ADDED TAX) FROM JULY 1, 2025
HOW TO CALCULATE THE VAT REFUND FOR EXPORTED GOODS AND SERVICES
FOREIGN CONTRACTOR TAX ON SERVICES VIA E-COMMERCE CHANNELS AND DIGITAL PLATFORMS
PERSONAL INCOME TAX FROM SALARY AND WAGES
CORPORATE INCOME TAX (CIT) RATES UNDER DECREE 320/2025/ND-CP
REGIONAL MINIMUM WAGE INCREASE BY 6% FROM 01/07/2024
SOME NEW POINTS REGARDING DEDUCTIBLE EXPENSES WHEN CALCULATING CORPORATE INCOME TAX UNDER DECREE 320/2025/ND-CP
Taxable income from salaries or wages
Issuing electronic invoices for returned goods according to decree 123/2020/ND-CP
Allowances and subsidies do not calculate as income taxable
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