The Government issued Resolution 278/NQ-CP on September 13, 2025 on the thematic session on law-making in September 2025 (first session).
Based on reviewing the submissions of ministries and the opinions expressed at the Session, the Government agreed to resolve the draft Law on Personal Income Tax (amended).
Accordingly, the Ministry of Finance is assigned to preside over and coordinate with relevant ministries and agencies to study and absorb the maximum opinions of Government members and the Prime Minister's conclusions, and complete the draft Law.
In particular, ensuring the review and addition of income ( severance pay, allowances, subsidies, living expenses paid by Vietnamese agencies abroad...) to tax-exempt subjects.
According to current regulations, income subject to personal income tax exemption includes:
(1) Income from real estate transfer between husband and wife; biological father, biological mother and biological child; adoptive father, adoptive mother and adopted child; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; paternal grandfather, paternal grandmother and grandchild; maternal grandfather, maternal grandmother and grandchild; brothers, sisters, brothers together.
(2) Income from transfer of housing, land use rights and assets attached to residential land of individuals in cases where the individual has only one house or residential land.
(3) Income from the value of land use rights of individuals allocated by the State.
(4) Income from inheritance or gifts is real estate between husband and wife; biological father, biological mother and biological child; adoptive father, adoptive mother and adopted child; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; paternal grandfather, paternal grandmother and grandchild; maternal grandfather, maternal grandmother and grandchild; brothers, sisters and siblings together.
(5) Income of households and individuals directly engaged in agricultural, forestry, salt-making, aquaculture, and fisheries that have not been processed into other products or have only been processed through conventional processing.
(6) Income from conversion of agricultural land of households and individuals allocated by the State for production.
(7) Income from interest on deposits at credit institutions, interest from life insurance contracts.
8. Income from remittances.
9. The salary for working at night and working overtime is paid higher than the salary for working during the day and working within the hours prescribed by law.
10. Pension paid by the Social Insurance Fund; pension paid monthly by the voluntary pension fund.
11. Income from scholarships, including:
- Scholarships received from the state budget;
- Scholarships received from domestic and foreign organizations under the education support program of that organization.
(12) Income from compensation for life insurance contracts, non-life insurance, compensation for work-related accidents, state compensation and other compensation according to the provisions of law.
(33) Income received from charitable funds is allowed to be established or recognized by competent state agencies, operating for charitable and humanitarian purposes, not for profit.
(14) Income received from foreign aid sources for charitable and humanitarian purposes in the form of government and non-government approved by competent state agencies.
15. Income from salary and wages of Vietnamese crew members working for foreign shipping lines or Vietnamese shipping lines for international transport.
16. Income of individuals who are ship owners, individuals with the right to use ships and individuals working on ships from the activities of providing goods and services directly serving offshore fishing activities.
(17) Income including salary and wages of high-quality digital technology industrial human resources are income exempt from personal income tax for 05 years from the date of signing the first contract with Vietnamese agencies, organizations and individuals in the following cases:
- Income from digital technology industrial activities projects in concentrated digital technology parks;
- Income from research and development projects, production of key digital technology products, semiconductor chips, artificial intelligence systems;
- Income from training activities for human resources in the digital technology industry.
18. Income from salaries and wages from performing scientific, technological and innovation tasks.
(19) Income from copyright of science, technology and innovation tasks when the results of the tasks are commercialized according to the provisions of law on science, technology and innovation, law on intellectual property.
20. Income of individual investors, experts working for creative startup projects, founders of creative startup enterprises, individual investors contributing capital to the risk investment fund.
Note: The income items specified in Clause (7) are effective from January 1, 2026. The income items specified in Clauses (18), (19), and 20. take effect from October 1, 2025.
