Based on Article 10 of the 2025 Personal Income Tax Law (effective from July 1, 2026) it is clearly stated:
Family circumstance deduction is the amount deducted from taxable income before tax calculation for income from salaries and wages of taxpayers who are resident individuals. Family circumstance deduction includes:
The deduction level for taxpayers is 15.5 million VND/month (186 million VND/year);
The deduction for each dependent is 6.2 million VND/month.
Thus, based on the above regulations, the determination of the monthly income level for personal income tax payment when there are 02 dependents is detailed as follows:
The family deduction for himself is 15.5 million VND/month (186 million VND/year).
The deduction for each dependent is 6.2 million VND/month.
The deduction level for 02 dependents is: 6.2 million VND/month x 2 = 12.4 million VND/month.
Monthly income level to pay personal income tax when there are 02 dependents: 15.5 million VND/month + 12.4 million VND/month = 27.9 million VND/month (3348 million VND/year).
Therefore, in 2026, raising 02 dependents, the monthly income of 27.9 million VND/month or more is required to pay personal income tax.
