Personal income tax
Income of 100 million VND is subject to 35%, tax burden increases sharply even though real income remains unchanged
|
The new proposed tax rate includes 5 levels, the highest tax rate is 35% for income of 100 million VND/month. Experts say the tax burden will increase sharply.
It is necessary to increase the family deduction to 8 million VND for some dependents
|
National Assembly delegate Ma Thi Thuy suggested studying the regulation of higher family deduction levels for some specific dependent groups.
Need to review how to calculate taxes for individuals doing business with a revenue of 200 million VND
|
Delegate Tran Hoang Ngan proposed to stipulate that business households with revenue must be at least 300-400 million or more to be subject to personal income tax.
Proposal to only tax interest when transferring gold bars
|
The National Assembly delegate suggested that tax should only be calculated based on the price difference, expressed as actual profit, avoiding taxing the entire capital when transferring gold bars.
The National Assembly discussed new regulations in the draft Law on Personal Income Tax (amended)
|
Today (November 5), the National Assembly will discuss in groups many important draft laws, including the draft Law on Personal Income Tax (amended).
Amend the principle to adjust the family deduction level, do not wait for the CPI to fluctuate over 20%
|
The draft Law on personal income tax (amended) proposes to change the principle of adjusting the family deduction level, not waiting for the CPI to fluctuate over 20% as before.
Business households will self-declare taxes according to invoices and actual revenue
|
The Government proposes that households and individuals do business self-declare, calculate and pay taxes according to invoices and actual revenue, instead of the current contract tax mechanism.
The National Assembly discussed the draft Law on Personal Income Tax (amended): Increasing the family deduction level, meeting the expectations of many workers
|
This week, one of the topics discussed in the National Assembly that attracted public attention was the Law on Personal Income Tax (amended). Regarding this issue, the increase in family deductions of more than 40% is considered suitable for current income and price fluctuations, but many opinions say that it is necessary to calculate for the period after 2026 to closely follow reality.
Tax fairness - the foundation for limiting tax evasion, nurturing sustainable development
|
Lao Dong Newspaper would like to citate the speech of Associate Professor, Dr. Le Xuan Truong - Head of the Faculty of Taxation and Customs, Academy of Finance, 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 the Vietnam Federation of Commerce and Industry (VCCI) co-organized on October 23, 2025.
Income of VND24 million/month, 1 dependent, no personal income tax
|
With the new family deduction, people with an income of VND24 million/month and a dependent will not have to pay personal income tax.
Proposed family deduction increase by over 40%, up to 15.5 million VND
|
The Government has drafted a resolution of the National Assembly Standing Committee to adjust the family deduction level in the direction of increasing by over 40%, equivalent to 15.5 million VND.
10 types of income exempt from personal income tax
|
According to the provisions of Circular 111/2013/TT-BTC (amended and supplemented in Circular 92/2015/TT-BTC), there are 10 income items exempt from personal income tax.
Civil servants can contribute capital, work, manage, and operate at enterprises
|
From October 1, 3 more incomes are exempt from personal income tax; civil servants can participate in contributing capital, working, managing, and operating at enterprises.
Note the cases where receiving money into personal accounts must pay taxes
|
The E-commerce Tax Department (Tax Department, Ministry of Finance) has instructions on 8 cases of receiving money into personal accounts subject to personal income tax.
Proposal to calculate taxes on YouTuber and TikToker's revenues from fans
|
The Hanoi People's Committee proposed to add revenue from voluntary fan donations to YouTubers, TikTokers, ... subject to personal income tax.
