According to Article 4 of the latest draft Law on Personal Income Tax ( Drafted on August 29, 2025), the proposed income tax exemption is as follows:
- Income from transfer, inheritance, gifts are 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, paternal grandfather, maternal grandmother and maternal grandchild; brothers, sisters, brothers together.
- 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.
- Income from the value of land use rights of individuals assigned by the State.
- Income of households and individuals directly producing crop products, planted forests, livestock, aquaculture and fishing products that have not been processed into other products or only through regular processing; salt production; income from share income of cooperative members, agricultural cooperative unions, individuals who are farmers signing contracts with enterprises participating in " Large Funds", production forests, aquaculture.
- Income from conversion of agricultural land of households and individuals allocated by the State for production.
- Income from government bond interest, deposit interest at credit institutions, interest from life insurance contracts.
- Income from remittances.
- 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.
- Pension paid by the Social Insurance Fund; income paid by the supplementary pension insurance fund, voluntary pension fund.
- Income from scholarships, including:
+ Scholarships received from the state budget;
+ Scholarships received from domestic and foreign organizations under the educational support program of that organization.
- 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.
- Income received from charitable organizations and funds permitted to be established or recognized by competent state agencies, operating for charitable and humanitarian purposes, not for profit.
- Income received from foreign aid sources for charitable and humanitarian purposes in the form of government and non-government approved by competent state agencies.
- 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.
- Income from transfer of emission reduction certificates, transfer of first-time green bond credits after issuance of individuals granted emission reduction certificates, bond credits; income from green bond interest; income from transfer of first-time green bonds after issuance.
- Income from salaries and wages from performing scientific, technological and innovation tasks.
- 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.
- Income of individual investors, experts working for creative startup projects, founders for creative startup enterprises, individual investors contributing capital to the risk investment fund.
- Exemption from personal income tax on income from salaries and wages of foreign experts working at programs and projects funded by non-refundable ODA capital, foreign non-governmental programs and projects in Vietnam; individuals who are Vietnamese working at representative agencies of international organizations under the United Nations System in Vietnam; individuals participating in the United Nations peacekeeping force.
- Income after paying corporate income tax of individuals who are private business owners, individuals who are owners of single-member limited liability companies.
