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.
VAT PAYMENT DEFERRAL FOR 2026
Taxable income from salaries or wages
SOME NEW POINTS REGARDING DEDUCTIBLE EXPENSES WHEN CALCULATING CORPORATE INCOME TAX UNDER DECREE 320/2025/ND-CP
ENTERPRISES WITH ANNUAL REVENUE OF VND 1 BILLION OR LESS ARE EXEMPT FROM CORPORATE INCOME TAX FROM 2026
SUPPLEMENTING TAX DECLARATIONS AFTER ISSUANCE OF AN INSPECTION CONCLUSION OR DECISION
PERSONAL INCOME TAX FROM SALARY AND WAGES
SUPPLEMENTING VAT DECLARATION RELATED TO THE AMOUNT OF REFUNDABLE VAT
DETERMINING CORPORATE INCOME TAX INCENTIVES FOR SUPPORTING INDUSTRY PRODUCTS
THE 10% PERSONAL INCOME TAX
FDI ENTERPRISES ENTITLED TO A 3-YEAR CORPORATE INCOME TAX EXEMPTION FROM THE DATE OF ESTABLISHMENT
CAPITAL TRANSFER TAXATION
OFFSETTING LOSSES AND LOSS CARRYFORWARD UNDER DECREE 320/2025/ND-CP
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