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.
SOME NEW POINTS ON VAT (VALUE-ADDED TAX) FROM JULY 1, 2025
EMPLOYEES' WELFARE
SUBJECTS WILL NOT BE ELIGIBLE FOR LUMP-SUM SOCIAL INSURANCE ALLOWANCE
GLOBAL MINIMUN TAX IN VIETNAM
PERSONAL INCOME TAX FROM SALARY AND WAGES
REGIONAL MINIMUM WAGE INCREASE BY 6% FROM 01/07/2024
Tax examination, inspection at offices of taxpayers
The time of issuing e-invoices and declaring revenue of export goods according to official letter No. 4890/TCT-KK
BUSINESS HOUSEHOLDS TAX FROM 2026
CONTINUE TO REDUCE 2% VAT UNTIL THE END OF DECEMBER 2024
SUPPLEMENTING TAX DECLARATIONS AFTER ISSUANCE OF AN INSPECTION CONCLUSION OR DECISION
SOME NEW POINTS OF THE VAT 2024
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