How to calculate personal income tax

The latest draft of the Law on Personal Income Tax proposes to supplement the deduction of health and education expenses for taxpayers and dependents. Photo: Van Trang

Adding new deductions when calculating personal income tax

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The Ministry of Finance proposes to add a special deduction for health and education costs of taxpayers and dependents when calculating personal income tax.

Many income items are proposed to be exempt from tax in the draft new Personal Income Tax Law. Photo: Hai Nguyen

New proposal on income exempt from personal income tax

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According to the latest draft of the Personal Income Tax Law (August 29, 2025), many income items are proposed to be tax-free.