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.
GLOBAL MINIMUN TAX IN VIETNAM
EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2025
Tax examination, inspection at offices of taxpayers
SOME NEW POINTS REGARDING DEDUCTIBLE EXPENSES WHEN CALCULATING CORPORATE INCOME TAX UNDER DECREE 320/2025/ND-CP
EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2024
INCREASE IN REGIONAL MINIMUM WAGES FROM 2026
SUPPLEMENTING VAT DECLARATION RELATED TO THE AMOUNT OF REFUNDABLE VAT
TIME LIMIT FOR SUPPLEMENTARY TAX DECLARATIONS: REDUCED FROM 10 YEARS TO 5 YEARS
SOME NEW POINTS ON VAT (VALUE-ADDED TAX) FROM JULY 1, 2025
Package payments for stationery, working-trip expenses, telephone, clothes
OFFSETTING LOSSES AND LOSS CARRYFORWARD UNDER DECREE 320/2025/ND-CP
BUSINESS HOUSEHOLDS TAX FROM 2026
Vietnamese
English
Korean