Personal income tax

Wages and salaries for personal income tax payment will have new regulations from 2026. Photo: Hai Nguyen

Salary for personal income tax calculation according to the new law in 2026

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The Ministry of Finance has just answered citizens about the timing of applying personal income tax from salaries and wages according to the new law in 2026.

In case of selling goods and providing services in installment and deferred payment methods, it is one-time payment for selling goods and services, revenue does not include installment interest or deferred interest. Photo: Ha Vy

How to determine revenue to calculate personal income tax for business households

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Reader phạmthaixxx@gmail. com asks: How is the method of determining revenue to calculate personal income tax for business households regulated?

Tax policies for business households and individuals doing business on e-commerce platforms are regulated in Decree 68/2026. Photo: Thanh Binh

Tax policy for business households and individuals doing business on e-commerce platforms

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The Government stipulates tax policies for business households and individuals doing business on e-commerce platforms and digital platforms.

Expenses that do not have sufficient invoices and documents as prescribed by law of business households are not deductible when calculating personal income tax. Photo: Hai Nguyen

Business households are not allowed to deduct any expenses when calculating personal income tax

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Reader lehoaxxx@gmail asks: What expenses of business households are not deductible when calculating personal income tax?

In case individuals have many real estate for lease in different locations, individuals are allowed to deduct 500 million VND before calculating personal income tax for one or more real estate lease contracts chosen by individuals, but the total amount deducted is no more than 500 million VND per year for all real estate lease contracts. Photo: Hai Nguyen

How to calculate personal income tax for people with many rental properties

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Reader dinhvanxxx@gmail asks: How is the calculation of personal income tax for people with many real estate for lease regulated?

Salary, wages, bonuses, allowances, compulsory insurance and payments to employees with compulsory insurance contributions as prescribed by business households are deductible when determining personal income tax. Photo: Hai Nguyen

What expenses are business households entitled to deduct when calculating personal income tax

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Reader lehoaxxx@gmail asks: What expenses of business households are deductible when calculating personal income tax?

Household businesses with large revenue from 3 billion VND must report inventory to the tax authorities. Photo: Ha Vy

Revenue from 3 billion VND, business households are forced to declare inventory

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From 2026, business households with revenue of 3 billion VND or more or choosing to tax according to taxable income must prepare inventory statements and machinery to send to tax authorities.

Cases that are not required to finalize PIT according to regulations. Photo: Hai Nguyen

What cases do not require personal income tax finalization

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The Tax Department guides cases that are not required to finalize personal income tax on salaries and wages.

The Tax Department provides guidance on personal income tax finalization from salaries and wages. Photo: Hai Nguyen

Tax Department provides guidance on personal income tax finalization from salaries and wages

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Specific guidance on the level of personal income tax family deduction and progressive tax schedule helps reduce tax obligations for employees.

Taxpayers need to carry out personal income tax declaration and finalization according to regulations. Photo: Ai Van

Important notes on procedures for personal income tax declaration and finalization in 2025

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The time for personal income tax finalization for 2025 is approaching. Individuals with income from salaries and wages need to pay attention to declaration procedures according to regulations.

Receiving the first month salary of 2026, employees need to immediately check the new family deduction level. Photo: Duc Manh.

Understanding correctly the time of applying the family deduction of 15.5 million VND

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The change in the deduction level at the time of annual tax finalization makes many businesses confused when calculating the actual income received for employees.

The 2026 Tet bonus is an income item that many workers are interested in, especially the arising personal income tax obligation. Photo: Hai Nguyen

How to calculate personal income tax on Tet bonuses 2026

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How to calculate personal income tax on Tet bonuses 2026 is a content that employees need to pay attention to.

Education 24h: Latest method of calculating income tax on overtime teaching fees. Photo: Hai Nguyen

Education 24h: Latest income tax calculation for overtime tutoring

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Tax authorities guide how to calculate income tax on overtime teaching fees; The special position of teachers in the current context;...

According to the guidance of the tax authority, teachers will have to declare taxes on overtime teaching income. Photo: Van Trang

Tax authorities guide how to calculate income tax on overtime teaching fees

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The tax authority said that overtime teaching fees are an income subject to personal income tax. Teachers must declare and finalize taxes.

The 2025 Personal Income Tax Law has stated regulations on allowances and subsidies that are not subject to personal income tax. Photo: Ai Van

Surcharges not subject to personal income tax from 2026

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The 2025 Personal Income Tax Law has stated regulations on allowances and subsidies that are not subject to personal income tax.