Personal Income Tax Law
Changes in family deductions, no longer listing offspring
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Regarding changes in dependents in family deductions, all dependent groups must complete registration before December 31 of the tax year.
Clarify wages and salaries exempted from personal income tax
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Personal income tax exemption for all overtime and overtime wages for employees.
Income from copyright and franchising must be subject to personal income tax
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Decree 253/2026/ND-CP stipulates that income from copyright, technology transfer and franchising is subject to personal income tax.
Doing affiliates and freelance jobs without business registration can be taxed up to 35%
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From July 1, 2026, the remuneration for providing services of individuals who are not registered for business or not registered for tax can be calculated as income from salaries and wages.
Economy 24h: Increasing the threshold for tax deduction from temporary income to 5 million VND/time
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Adding deductions helps increase tax-free income, increase the current income tax deduction level; Straw mushrooms 80,000 VND/kg, farmers are still concerned;...
More deductions help increase tax-free income, increase current income tax deductions
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The new regulation adds deductions to help increase untaxed income, increasing the threshold for temporary income deduction to 5 million VND/time.
Only income over 28.63 million VND/month is subject to tax if there is 1 dependent
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According to calculations by the Ministry of Finance, people with 1 dependent and income over 28.63 million VND/month will begin to pay taxes.
Special allowances for industries and professions are exempt from personal income tax
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Special allowances for industries and occupations are one of the allowances, subsidies, and other incomes that are exempt from personal income tax.
Understanding correctly about collecting tax on gold bar transfer from July 1st
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The Ministry of Finance affirmed that the understanding from July 1 that all gold bar transfer transactions must pay personal income tax of 0.1% is not accurate.
Time for business households to pay PIT after being extended for 5 months
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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.
The Ministry of Finance affirms that personal income tax has not been collected when transferring gold bars from July 1
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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 for these cases
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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.
Cases eligible for personal income tax exemption for 5 years from July 2026
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Reader ledatxxx@gmail asks: What cases will be exempt from personal income tax for a period of 5 years according to the new regulations?
Contributing opinions on the proposal for income of 3 million VND/month for dependents when calculating personal income tax
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The tax authority has just contributed opinions to the drafting agency regarding the regulation on income of 3 million VND/month for dependents when calculating personal income tax.
Economy 24h: Expected new income threshold from 1. 7 people must pay PIT
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Proposal from July 1, 2026, income over 28.63 million VND/month must pay PIT; People initially assess E10 bio-gasoline;...
