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.
THE EXPANSION OF THE SUBJECT TO AUDIT THE FINANCIAL STATEMENT
Q2/2026 PIT DECLARATION
PERSONAL INCOME TAX DEDUCTIONS APPLICABLE FROM 2026
SUBJECTS WILL NOT BE ELIGIBLE FOR LUMP-SUM SOCIAL INSURANCE ALLOWANCE
COMPULSORY INSURANCE PREMIUM
PERSONAL INCOME TAX FROM SALARY AND WAGES
DECLARING INVOICE ADJUSTMENTS
Issuing electronic invoices for returned goods according to decree 123/2020/ND-CP
From 01 July 2026: Increase of Statutory Base Salary to VND 2,530,000 per Month
VNeID ACCOUNT FOR THE NATIONAL PUBLIC SERVICE PORTAL
CAPITAL TRANSFER TAXATION
SUPPLEMENTING TAX DECLARATIONS AFTER ISSUANCE OF AN INSPECTION CONCLUSION OR DECISION
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