Personal income tax

From July 1, 2026, people must pay PIT when transferring gold bars. Graphics: Tra My

Transferring gold bars, people must pay personal income tax from July 1

|

Income from the transfer of gold bars will be subject to personal income tax from July 1, 2026 according to the 2025 Personal Income Tax Law.

Decree 245/2026/ND-CP allows business households and individual businesses subject to application to extend the personal income tax payment period for a maximum of 5 months for tax periods from May to the third quarter of 2026. Photo: Thanh Binh

Time for business households to pay PIT after being extended for 5 months

|

Business households and individual businesses are allowed to extend the payment of personal income tax for a maximum of 5 months according to Decree 245/2026/ND-CP.

Transfer of gold bars not yet subject to personal income tax from July 1. Photo: Phan Anh

The Ministry of Finance affirms that personal income tax has not been collected when transferring gold bars from July 1

|

The Ministry of Finance affirms that from July 1, 2026, personal income tax will not be collected for gold bar transfer activities.

Personal income tax exemption for 5 years from July 2026 for these cases. Graphics: Tra My

Personal income tax exemption for 5 years for these cases

|

From July 1, 2026, personal income tax is exempted for 5 years for some subjects working in the field of digital technology and high technology.

From July 1, 2026, personal income tax on income from distribution and supply activities of goods is 1%. Photo: Hai Nguyen

Personal income tax rate for income from business

|

Reader anhtuanxxx@gmail asks: What is the personal income tax rate for income from business according to the new regulations?

Personal income tax on income from inheritance and gifts of resident individuals is determined by taxable income multiplied by (x) with a tax rate of 10%. Photo: Hai Nguyen

Personal income tax on inherited income and gifts from July 2026

|

Reader huuhocxxx@gmail asks: What is the personal income tax rate for income from inheritance and gifts according to new regulations?

Personal income tax exemption for 5 years for income from salaries and wages of individuals who are high-quality digital technology industrial workers belonging to income from digital technology industrial activity projects in concentrated digital technology zones. Photo: Nguyen Hai

Cases eligible for personal income tax exemption for 5 years from July 2026

|

Reader ledatxxx@gmail asks: What cases will be exempt from personal income tax for a period of 5 years according to the new regulations?

Income from transfer, inheritance, gifts of real estate between husband and wife; biological father, biological mother with biological child; adoptive father, adoptive mother with adopted child is exempt from personal income tax from July 1, 2026. Photo: Hai Nguyen

Exemptions from personal income tax from July 2026

|

Reader dangngaxxx@gmail asks: What cases will be exempt from personal income tax according to the new regulations?

According to the explanation of the Ministry of Finance, one of the reasons for extending the tax payment time is that people's lives are still difficult. Photo: Hai Nguyen

Ministry of Finance explains proposal to extend land rent and personal income tax in 2026

|

The Ministry of Finance is proposing to extend the payment of some types of taxes and land rents in 2026. According to calculations, the amount of extension this time is 125,000 billion VND.

Tax authorities guide citizens on personal income tax finalization when December salary is received in January. Photo: Xuyen Dong

How to finalize personal income tax with December salary paid in January

|

The tax authority has just answered citizens in the case of declaring personal income tax when the salary in December of the previous year, but paid in January of the following year.

The Ministry of Finance believes that there is not enough basis to apply personal income tax to gold bar transactions. Photo: Phan Anh

Not enough grounds to apply personal income tax to gold bar transfer transactions

|

The State Bank proposes to collect personal income tax on gold bar transfers, the Ministry of Finance believes that there are not enough grounds to regulate details.

AI.

Calculating VAT and PIT at a percentage rate on revenue for business households

|

Latest 2026 PIT and VAT tax rates for business households and individual businesses.

Conditions for small and medium-sized enterprises to enjoy full 3-year tax exemption. Photo: Hai Nguyen.

Shareholders are named in many places, new businesses easily lose tax incentives

|

The corporate income tax exemption policy for the first 3 years according to new regulations is attracting great attention from newly established small and medium-sized enterprises.

Experts believe that abolishing the 10% tax deduction mechanism will significantly reduce tax refund procedures for low-income workers. Photo: Thanh Binh

Experts propose to abolish 10% tax deduction for seasonal workers and temporary income

|

Experts propose to abolish the 10% tax deduction mechanism for temporary income of seasonal workers, in order to reduce tax refund procedures and compliance costs.

Economy 24h: Expected new income threshold from 1. 7 people must pay PIT

|

Proposal from July 1, 2026, income over 28.63 million VND/month must pay PIT; People initially assess E10 bio-gasoline;...