After a dramatic 3-2 victory over U23 UAE in the quarter-finals, U23 Vietnam won the right to enter the semi-finals of the 2026 AFC U23 Championship, ready to face U23 China.
Immediately after the match, Chairman of the Vietnam Football Federation Tran Quoc Tuan, on behalf of the Executive Committee and Standing Committee, sent congratulations to the whole team, and decided to give a hot bonus of 1.2 billion VND to recognize the efforts and fighting spirit of coach Kim Sang-sik and his team.
Currently, coach Kim Sang-sik and his team have received a total of 3.1 billion VND in bonuses from the Vietnam Football Federation (VFF). Of which, 1.9 billion VND for outstanding achievements in the group stage and 1.2 billion VND for victory in the quarterfinals.
In addition, after the victory against U23 UAE, Mr. Doan Nguyen Duc (Bau Duc) said that he had directly contacted Chairman of the Vietnam Football Federation (VFF) Tran Quoc Tuan to announce the reward of 1 billion VND for U23 Vietnam to recognize the efforts and fighting spirit of the whole team against U23 UAE in Saudi Arabia.
Sharing with reporters, lawyer Bui Dinh Ung (Hanoi Bar Association) said that bonuses accompanying titles awarded by the State, such as medals, badges, certificates of merit, certificates of commendation accompanying bonuses... are not subject to personal income tax (PIT). Other bonuses (from individuals, organizations, businesses not associated with titles/prizes recognized by the State) are still subject to PIT.
Regulations on personal income tax for bonuses of the Vietnamese national football team, the Tax Department (Ministry of Finance) has issued Official Dispatch No. 1324/TCT-TNCN dated April 16, 2018 on the payment of personal income tax for bonuses of the Vietnamese national football team classified as follows:
Bonuses from national and international tournaments recognized by the State of Vietnam:
Bonuses received from achieving achievements in national or international tournaments, such as championships or runner-ups, recognized by the Vietnamese State and bonuses according to the provisions of the Law on Emulation and Commendation, will not be included in personal income taxable income.
However, according to the regulations issued by the Asian Football Confederation (AFC), the 2026 AFC U23 Championship does not apply a bonus mechanism for participating teams.
In case the bonuses of economic groups, banks, businesses and organizations, individuals for the U23 Vietnam team and individual players and coaches are in the nature of salaries and wages of employers paid to employees and/or implemented according to financial regulations on revenue and expenditure, bonuses of the Vietnam Football Federation, they are included in the taxable income of individuals according to the provisions of Clause 2, Article 2 of Circular No. 111/2013/TT-BTC of the Ministry of Finance.
Depending on the regulations in the labor contract of players, coaches, and team members, the Federation calculates taxes, declares and pays taxes according to the progressive tax schedule or deducts taxes according to regulations.
Gifts are assets that must be registered for ownership or use:
If individuals receive gifts in the form of securities, capital in economic organizations, real estate or other assets that must be registered for ownership and use rights, they must pay personal income tax on income from receiving gifts.
The payment of personal income tax for bonuses of the Vietnamese national football team depends on the origin and nature of the bonus received.
