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.
CONTINUE TO REDUCE 2% VAT UNTIL THE END OF DECEMBER 2024
Package payments for stationery, working-trip expenses, telephone, clothes
Taxable income from salaries or wages
OVERTIME WAGES EXEMPT FROM PERSONAL INCOME TAX FROM 2026
COMPULSORY INSURANCE PREMIUM
PROCEDURE FOR HANDLING ERRORS INVOICES ACCORDING TO DECREE 70/2025/ND-CP
BUSINESS HOUSEHOLDS TAX FROM 2026
HOW TO CALCULATE THE VAT REFUND FOR EXPORTED GOODS AND SERVICES
GLOBAL MINIMUN TAX IN VIETNAM
OFFSETTING LOSSES AND LOSS CARRYFORWARD UNDER DECREE 320/2025/ND-CP
GENERAL DEPARTMENT OF TAXATION GUIDES FOR TAX EXEMPTIONS, EXTENSIONS AND REDUCTIONS AFFECTED BY TYPHOON YAGI
Tax examination, inspection at offices of taxpayers
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