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.
Issuing electronic invoices for returned goods according to decree 123/2020/ND-CP
EMPLOYEES' WELFARE
BUSINESS HOUSEHOLDS TAX FROM 2026
DETERMINING CORPORATE INCOME TAX INCENTIVES FOR SUPPORTING INDUSTRY PRODUCTS
INCREASE IN REGIONAL MINIMUM WAGES FROM 2026
PROCEDURE FOR HANDLING ERRORS INVOICES ACCORDING TO DECREE 70/2025/ND-CP
Allowances and subsidies do not calculate as income taxable
SOME NEW POINTS ON VAT (VALUE-ADDED TAX) FROM JULY 1, 2025
CASES NOT REQUIRING PROMOTION NOTICE FROM 01/12/2024
SUBJECTS WILL NOT BE ELIGIBLE FOR LUMP-SUM SOCIAL INSURANCE ALLOWANCE
SOME NEW POINTS REGARDING DEDUCTIBLE EXPENSES WHEN CALCULATING CORPORATE INCOME TAX UNDER DECREE 320/2025/ND-CP
REGIONAL MINIMUM WAGE INCREASE BY 6% FROM 01/07/2024
Vietnamese
English
Korean