Case 1: Income from production, business and practice activities with licenses or certificates. However, individuals with a revenue of VND 100 million or less per year are not included in personal income tax (PIT) and value added tax (VAT).
Case 2: Income from salary, wages, except for allowances and subsidies not having the nature of salary, wages according to the provisions of law.
Case 3: Income from capital investment, including: lending interest, share income, income from capital investment in other forms (except for income from interest on government bonds).
Case 4: Income from capital transfers, including: Transfer of capital in economic institutions, securities and other forms.
Case 5: Income from real estate transfer includes land use rights, housing, attached assets, land lease rights and water surface. Including other revenues from real estate transfers in all forms.
Case 6: Income from winning prizes: lottery, promotions, betting, games, and competitions with prizes. Including all other forms of winning prizes according to the law.
Case 7: Income from copyright: transfer, transfer of rights of use of subjects of intellectual property rights; income from technology transfer.
Case 8: Income from commercial franchises.
Note: 08 amounts of money received into personal accounts are subject to personal income tax if they are at the level payable according to regulations. In case the individual has fully fulfilled his/her previous tax obligations, the amount transferred for payment will not be recovered.
