Recently, the National Assembly Standing Committee passed a Resolution on adjusting the family deduction of personal income tax applicable from the 2026 tax calculation period. Accordingly:
- 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.
Pursuant to Clause 1, Article 7 of Circular 111/2013/TT-BTC, taxable income on income from salaries and wages is the total taxable income minus non-taxable expenses and exempted expenses (if any).
For individuals with dependents, the deduction for each dependent in the 2026 tax calculation period is 6.2 million VND/month.
Accordingly, the salary subject to personal income tax corresponds to the number of dependents as follows:
Note: The above income is income from salaries and wages, deducted from the following:
- Insurance contributions, voluntary pension funds, charitable contributions, learning promotion, and humanitarian activities.
- Income is exempt from income tax.
- Income tax-free expenses such as some allowances, subsidies, lunch money, etc.
