Details of new family deduction levels and income levels, if not required to pay taxes

Hà Vy |

The new family deduction of VND 15.5 million will be officially applied from the tax calculation period in 2026.

Nguon: Cuc Thue
The new family deduction level will be applied from the tax calculation period in 2026. Source: Hanoi City Tax

On October 17, 100% of members of the National Assembly Standing Committee present approved the resolution of the National Assembly Standing Committee on adjusting the family deduction level of personal income tax.

According to the resolution, the National Assembly Standing Committee decided to adjust the family deduction level of personal income tax as follows:

The 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 takes effect from the date of signing and applies from the tax calculation period in 2026 (March 2027).

Thus, from the current level of 11 million VND/month for taxpayers and 4.4 million VND/month for each dependent, it has increased by over 40%, equivalent to 15.5 million VND and 6.2 million VND.

The Tax Department said that with this adjustment plan, the family deduction for taxpayers will increase to 15.5 million/month and for dependents will be 6.2 million VND/month, after deducting social insurance, health insurance, and unemployment insurance (an increase of about 40% compared to the current).

Accordingly, individuals who are taxpayers (if there are no dependents) with an income of VND 17 million/month, after deducting insurance, they still do not have to pay tax (the income exceeding VND 17.285 million/month will start to be taxed with a tax rate starting from 5%).

In case the taxpayer has 1 dependent with an income of VND 24 million/month, after deducting insurance, he/she still does not have to pay tax (the income exceeding VND 24.22 million/month will start to be taxed with a tax rate starting from 5%).

In case the taxpayer has 2 dependents with an income of VND 31 million/month, after deducting insurance, he/she still does not have to pay tax (the income exceeding VND 31.155 million/month will start to be taxed with a tax rate starting from 5%).

Truong hop ca nhan nguoi nop thue co 2 nguoi phu thuoc voi muc thu nhap la 31 trieu dong/thang thi sau khi tru cac khoan bao hiem van chua phai nop thue. Anh: Hai Nguyen
In case the taxpayer has 2 dependents with an income of 31 million VND/month, after deducting the insurance, he/she still has not to pay tax. Photo: Hai Nguyen

In case the employee receives a salary of VND 25 million/month and has one dependent, the tax payable will be reduced to VND 33,750/month. If the income is 30 million VND/month, the corresponding tax rate is 265,000 VND.

Notably, with the same income but two dependents, individuals will not have to pay taxes thanks to the total deductions (family allowance, insurance, dependence) of up to 31.05 million VND.

High-income groups also have reduced tax obligations, although the absolute benefits are greater, the reduction rate compared to low-income groups is not as good.

For example, one person with an income of VND 80 million/month and one dependent are currently paying more than VND 13.53 million in taxes. If the new family deduction level is applied, the tax amount will be 11.64 million VND, down 1.89 million VND.

For people with an income of VND 100 million/month and one dependent, personal income tax is currently VND 19.76 million/month. When adjusting the deduction, the tax amount will be reduced to 17.64 million VND, saving about 2.1 million VND.

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