According to Article 4 of the Law on Personal Income Tax 2007 (amended and supplemented in 2014), income from salaries and wages is currently exempt from personal income tax, including:
- Income from salary and wages of Vietnamese crew members working for foreign shipping lines or Vietnamese shipping lines conducting international transportation.
- 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 and fishing activities.
However, Clause 3, Article 71 of the Law on Science, Technology and Innovation 2025 has added income from salaries and wages from performing scientific, technological and innovation tasks exempted from personal income tax from October 1, 2025.
In addition, Clause 3, Article 49 of the Law on Technology Industry No. 2025 (effective from January 1, 2026) also adds the income from salaries and wages exempted from personal income tax as follows:
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.
Thus, according to the above regulations, income from salaries and wages from performing scientific, technological and innovation tasks is exempt from personal income tax from October 1, 2025.
