Personal Income Tax Law

Tax Department responds to 2026 personal income tax exemption regulations

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The Tax Department has just responded to citizens regarding the regulations on personal income tax exemption in 2026.

Explaining the proposal that income of 28 million VND/month may still not be subject to PIT

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In the draft decree on PIT, the Ministry of Finance proposes to increase deductions, people with income of 28 million VND/month are not required to pay tax if there is 1 dependent.

Ministry of Finance proposes many new regulations on personal income tax

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The Ministry of Finance is seeking opinions on the draft Decree detailing a number of articles of the Personal Income Tax Law with many new proposals.

In 2026, raising 2 people, how much income must be taxed?

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In 2026, the family deduction will increase significantly. For 2 dependents, many people with an income of 27.9 million VND/month still do not have to pay personal income tax.

How is overpaid PIT compensated for subsequent years?

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The Tax Department answers many difficulties of taxpayers online, from updating dependents' CCCDs to offsetting overpaid taxes.

Education 24h: Personal income tax includes tutoring fees in schools

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Teachers' school tutoring fees are determined as taxable income; Entrance exam results for more than 1,100 education officials;...

Land transfer from 1989, now going to get a red book, do I have to pay personal income tax

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The tax authority has just answered citizens' questions about whether to pay personal income tax for land transfer from 1989?

Revenue from 3 billion VND, business households are forced to declare inventory

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From 2026, business households with revenue of 3 billion VND or more or choosing to tax according to taxable income must prepare inventory statements and machinery to send to tax authorities.

Important notes on procedures for personal income tax declaration and finalization in 2025

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The time for personal income tax finalization for 2025 is approaching. Individuals with income from salaries and wages need to pay attention to declaration procedures according to regulations.

Understanding correctly the time of applying the family deduction of 15.5 million VND

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The change in the deduction level at the time of annual tax finalization makes many businesses confused when calculating the actual income received for employees.

The dependent is the paternal uncle, citizens are required to supplement the dossier

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Citizens reflect that the agency is reviewing dependents to reduce family circumstances for personal income tax payment. Accordingly, they are required to supplement documents of their paternal uncle.

11 allowances and subsidies not subject to personal income tax despite base salary increases

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The Government requests the Ministry of Home Affairs that when adjusting the base salary, the following 11 allowances and subsidies, even if increased, are not subject to personal income tax.

Tax Department responds to proposal to increase income for dependents from 1 million to 5 million

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The Tax Department has just responded to citizens' recommendations to increase the income level of dependents paying personal income tax from 1 million VND/month to 5 million VND/month.

Latest small business household tax calculation in 2026

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Below is how to calculate personal income tax and value-added tax in 2026 for business households.

Renting houses requires registration of rental activities and tax declaration

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Leasing activities of houses, warehouses, workshops, vehicles, and other assets of individuals are managed and taxed according to new regulations.