Personal income
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).
Income of 100 million VND subject to tax of 35% may reduce work motivation, proposed to reduce to 25 30%
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Many opinions say that the 35% tax rate applied to income over 100 million VND/month is too high, which can reduce the motivation for workers to work.
The Government maintains the proposal to apply the highest personal income tax at 35%
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The Government proposes to reduce the personal income tax rate with level 2 to 10% and level 3 to 20%, while keeping the tax rate of level 5 at 35%.
Overtime, overtime pay at least 150% of salary, how to calculate personal income tax
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Overtime pay is paid at least 150% of salary and additional income from overtime and overnight work is exempt from personal income tax.
4 groups of subjects not required to pay personal income tax in 2025
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Below are the subjects who do not have to pay personal income tax (PIT) in 2025.
Proposal to apply 35% personal income tax on taxable income over VND 100 million/month
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According to the draft Law on Personal Income Tax (amended), the tax table still has 5 levels. The final tax rate is 35% applied to taxable income over VND 100 million/month.
Allowing the use of personal identification as a tax code must be discussed carefully to avoid data leakage
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According to the National Assembly Chairman, allowing the use of personal identification as a tax code needs to be discussed very carefully to regulate a security mechanism to avoid data leakage.
Supplementing a series of income items exempt from personal income tax
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The Government assigned the Ministry of Finance to review and add many income items to the personal income tax exemption when completing the draft Law on amending.
Income of 30 million VND/month, two dependents will not have to pay personal income tax
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With the proposal to increase the family deduction to 15.5 million VND, people with an income of 30 million VND/month and two dependents will not have to pay personal income tax.
The State Treasury processes 6,000 orders for personal income tax refunds per day
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The State Treasury system has coordinated with tax authorities to process more than 256,000 personal income tax refund records, ensuring progress and accuracy.
Verifying assets and income of 10 individuals under the Hanoi Police
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Hanoi - 10 individuals under the City Police are subject to asset and income verification in 2025.
16 incomes exempt from personal income tax in 2025
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16 new income sources are exempt from personal income tax in 2025, specifically which ones are they?
16 types of income exempt from personal income tax
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16 income items exempt from personal income tax in 2024, specifically which items are included?
