Personal Income Tax Law
List of cases considered dependent to reduce family deductions
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The Law on Personal Income Tax stipulates many cases of dependents for family deduction, not only limited to parent-child relationships.
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.
10 types of income exempt from personal income tax
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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.
Towards a fair, transparent and social consensus on the Law on Personal Income Tax
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The draft Law on Personal Income Tax (replacement) has been widely consulted, with many notable contents such as adjusting the family deduction level, streamlining tax plans, reviewing taxable income, and tax exemption.
Proposal to calculate taxes on YouTuber and TikToker's revenues from fans
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The Hanoi People's Committee proposed to add revenue from voluntary fan donations to YouTubers, TikTokers, ... subject to personal income tax.
Determining taxable income from salaries and wages in 2025
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Taxable income from salaries and wages in 2025 continues to be determined according to current regulations.
Income from salaries and wages is exempt from personal income tax from January 1, 2026
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From January 1, 2026, high-quality digital technology industrial human resources will be exempted from personal income tax for some income from salaries and wages.
Proposal to collect 1 - 1.5% of tax on gold trading, deductions at source
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Experts propose applying a gold trading tax of 11.5%/tael or more, deducted from the source, to limit speculation and market transparency.
Lower tax rates to create motivation for high-income people
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Commenting on the draft Law on Personal Income Tax (amended), many opinions said that it is necessary to lower the tax rate to ensure fairness and encourage people with high incomes.
Taxable gold trading will help reduce speculation
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Analysts say that when buying and selling gold is subject to tax, people will have to adjust their behavior and reduce speculation.
Income of 40 million VND/month, pay tax of 540 thousand VND if there are 2 dependents
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With the proposal to increase the family deduction to 15.5 million VND, people with an income of 40 million VND/month and a dependent will pay 450 thousand VND/month in taxes.
The Ministry of Finance proposes to exempt personal income tax for open-end fund certificate transactions
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In the Draft Law on Personal Income Tax (amended), the Ministry of Finance proposed tax exemptions and reductions for a number of investment activities, notably open-end fund certificate transactions.
Ministry of Finance: Household deduction applies consistently, regardless of region or living standard
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The Ministry of Finance affirms that the family deduction level in the Law on Personal Income Tax (amended) is determined according to the general level of society.
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.
The Ministry of Finance abandoned the proposal to impose a 20% tax on securities and real estate interest
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The Ministry of Finance will abandon the option of applying a 20% tax on securities and real estate transfer interest, keeping the current tax calculation method unchanged.
