The Labor Law Consulting Office said: Based on Clause 9, Article 4 of the 2025 Personal Income Tax Law, there are regulations on income items exempt from personal income tax as follows:
Income from remittances.
Night work salary, overtime, salary, wages paid for days without leave according to the provisions of law.
Pensions paid by the Social Insurance Fund; income paid by supplementary pension insurance funds and voluntary pension funds.
Income from compensation for life insurance contracts, non-life insurance contracts, labor accident compensation, state compensation and other compensation according to the provisions of law.
Income received from charitable organizations and funds authorized or recognized by competent state agencies, operating for charitable, humanitarian purposes, not for profit.
Income from scholarships, including: scholarships received from the State budget; Scholarships received from domestic and foreign organizations under the organization's scholarship support program...
In addition, Clause 6, Clause 11, Article 3 of the 2019 Law on Tax Administration stipulates that the tax calculation period is the period to determine the amount of tax payable to the State budget according to the provisions of tax law.
The tax year is determined according to the calendar year from January 1 to December 31; in case the financial year is different from the calendar year, the tax year applies according to the financial year.
According to the above regulations, if a business chooses the tax year as the solar year, the time of application of regulations related to income from business, from salaries, wages of resident individuals starts from January 1, 2026.
Thus, income from pensions paid by the Social Insurance Fund, income paid by supplementary pension insurance funds, and voluntary pension funds will not be subject to personal income tax from January 1, 2026.
