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.
NON-TAXABLE EMPLOYMENT INCOME IN 2026
Q2/2026 PIT DECLARATION
PERSONAL INCOME TAX
CASES NOT REQUIRING PROMOTION NOTICE FROM 01/12/2024
SOME NEW POINTS ON VAT (VALUE-ADDED TAX) FROM JULY 1, 2025
TIME LIMIT FOR SUPPLEMENTARY TAX DECLARATIONS: REDUCED FROM 10 YEARS TO 5 YEARS
FOREIGN CONTRACTOR TAX ON SERVICES VIA E-COMMERCE CHANNELS AND DIGITAL PLATFORMS
GENERAL DEPARTMENT OF TAXATION GUIDES FOR TAX EXEMPTIONS, EXTENSIONS AND REDUCTIONS AFFECTED BY TYPHOON YAGI
PERSONAL INCOME TAX FROM SALARY AND WAGES
ENTERPRISES WITH ANNUAL REVENUE OF VND 1 BILLION OR LESS ARE EXEMPT FROM CORPORATE INCOME TAX FROM 2026
CORPORATE INCOME TAX (CIT) EXEMPTION FOR SMALL AND MEDIUM-SIZED ENTERPRISES
From 01 July 2026: Increase of Statutory Base Salary to VND 2,530,000 per Month
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