Personal Income Tax Law
New regulations on accounting books for business households from 2026
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From 2026, the accounting regime applied to business households and individual businesses has many new points.
2 ways to calculate PIT for business households with revenue over 500 million - 3 billion VND/year
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Business households with revenue of over 500 million VND to 3 billion VND/year need to pay attention to the following personal income tax calculation methods.
How to calculate personal income tax for property leasing activities
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Below is how to calculate personal income tax for personal asset leasing activities from July 1, 2026.
How to calculate rent tax when revenue exceeds the tax exemption threshold
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Basic tax of 4 provinces Gia Lai has just issued detailed instructions on how to calculate tax on house rental when revenue exceeds the threshold of 500 million VND/year.
Regulations on tax declaration, value-added tax calculation, and personal income tax for business households 2026
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Below are regulations on tax declaration, value-added tax calculation, and personal income tax for business households in 2026.
How to calculate PIT for business households with revenue over 500 million to 3 billion VND/year
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There are 2 ways to calculate personal income tax (PIT) for business households with revenue of over 500 million VND to 3 billion VND/year.
Overtime wages of employees are exempt from personal income tax from 2026
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According to the provisions of the 2025 Personal Income Tax Law, all overtime wages of employees are exempt from personal income tax from 2026.
House rental tax from 2026: Revenue of 600 million VND, tax payment of 10 million VND
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With the new regulations taking effect from 2026, households and individuals renting houses incur tax obligations when revenue exceeds 500 million VND/year.
How to calculate personal income tax on income from business
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Below is how to calculate personal income tax on income from business in 2026.
Reductions except for personal income tax from salaries and wages in 2026
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Many items are reduced except for personal income tax (PIT) from salary and wages in 2026.
Income exempt from personal income tax under the new law
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The amended Law on Personal Income Tax (TNCN) was officially passed by the National Assembly with many notable new points.
Personal income tax has changed significantly, the 5-level tax rate is more beneficial for workers
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The new personal income tax rate has been reduced from 7 to 5 levels, raising the taxable threshold and reducing tax rates at many levels, helping employees significantly reduce tax obligations from July 1, 2026.
The Ministry of Finance abandoned the proposal to support 100% of salaries for tax officials
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The Law on Tax Administration (amended) recently passed by the National Assembly no longer stipulates 100% salary support for tax officials and personal income tax exemption.
10 cases of receiving money into personal accounts subject to tax
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Below are 10 cases of receiving money into personal accounts subject to personal income tax (PIT).
2 ways to refund personal income tax at home
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Taxpayers can refund personal income tax online in 2 ways below.
