Personal income tax policy
Latest personal income tax exemption and reduction regulations from 2026
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Decree 20 stipulates cases of personal income tax exemption and reduction, applicable to creative startup investment activities...
New regulations on personal income tax finalization locations when there are multiple sources of income
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The Government amends regulations in the direction of unifying the filing of tax finalization declarations at the tax authority directly managing the organization paying the largest income in the year.
Cash salary over 5 million VND will not be deducted from tax if there is a lack of documents
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A salary of over VND 5 million in cash will not be included in tax expenses if there is no non-cash payment document.
How to calculate tax for business households renting houses from 2026
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It is expected that real estate rental businesses will pay personal income tax on revenue exceeding VND500 million multiplied by a tax rate of 5%.
The National Assembly finalizes a plan to apply a 35% tax on income of over 100 million VND/month
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The Law on Personal Income Tax (PIT) amends the regulation, the highest tax rate is 35%, applied to taxable income over 100 million VND/month.
Conditions for making a commitment to form 08/CK-TNCN to avoid being deducted personal income tax in 2025
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The conditions for making a commitment to 08/CK-TNCN to avoid being deducted personal income tax in 2025 are stipulated in Circular 111/2013/TT-BTC.
Reductions except for personal income tax from salaries and wages in 2025
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The deductions are the amounts deducted from the taxable income of residential individuals before determining taxable income from salaries and wages.
Regulations confirming income of dependents paying personal income tax after July 1
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The tax authority has just responded to citizens when asked: From July 1, how are the procedures for confirming the income of dependents paying personal income tax implemented?
Income of 100 million VND subject to tax is 35%, actual tax payable is nearly 17 million VND
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With an income of 100 million VND/month and no dependents, after deductions and compulsory insurance, the actual tax payable is nearly 17 million VND.
Proposal to increase the highest taxable income threshold to 1.5 billion VND/year
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Experts say that the Law on Personal Income Tax still has many loopholes and does not ensure fairness.
imposing a 35% personal income tax makes income earners quite taxed like the "super-rich"
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Delegate Hoang Van Cuong said that the proposed personal income tax rate is unreasonable, causing people to try to increase their income slightly, the tax has increased sharply.
20h News: The highest personal income tax rate is expected to be 35%
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20h News on November 4: The highest personal income tax rate is expected to be 35%; Son Hai Group speaks out after the information about the project inspection conclusion;...
Salary for personal income tax according to the number of dependents
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People with an income of less than VND 15.5 million/month do not have to pay personal income tax from the 2026 tax period, according to the new Resolution of the National Assembly Standing Committee.
Stabilizing tax policies - a foundation to strengthen trust and reduce compliance costs
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Lao Dong Newspaper would like to citate the speech of the Institute of Economic - Financial Strategy and Policy within the framework of the Workshop "Promoting self-respect and full tax compliance - Building a strong era" co-chaired by Lao Dong Newspaper and the Tax Department - Ministry of Finance, and co-organized by the Vietnam Federation of Commerce and Industry (VCCI) on October 23, 2025.
Conditions for business households to be exempt from personal income tax and value added tax
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The project "Converting tax management models and methods for business households when eliminating contract tax" stipulates that business households are exempt from personal income tax and value added tax.
