Personal income tax
Personal income tax rate when transferring gold bars
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For income from the transfer of gold bars added to the taxable category, the tax rate is 0.1% on the buying and selling price each time.
Business households and workers need to pay attention to a series of tax policies taking effect this week
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Some new tax policies for business households and employees take effect from January 1, 2026.
Cash salary over 5 million VND will not be deducted from tax if there is a lack of documents
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A salary of over VND 5 million in cash will not be included in tax expenses if there is no non-cash payment document.
Add taxpayers from 1.7.2026
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The new Law on Tax Administration 2025 has amended and supplemented the subject of taxpayers in more detail than the Law on Tax Administration 2019.
In case the enterprise is entitled to tax incentives according to Decree 320/2025/ND-CP
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Reader An Tho (Hanoi) asked: "In which cases are corporate income tax incentives according to Decree 320/2025/ND-CP? ".
Exemption from personal income tax for experts at the International Financial Center
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Exemption from personal income tax for managers, experts, scientists, and people with high professional qualifications at the International Financial Center until the end of 2030.
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.
Expected expenses to be deducted and not deducted when determining taxes of business households
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The Ministry of Finance proposes that the expenses be deducted and not deducted when determining personal income tax for business households.
Regulations on the deadline for submitting tax declarations for property lease
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The deadline for submitting tax declarations for individuals declaring taxes once a year is no later than the last day of the first month of the following calendar year.
20h News: New tax rate approved by the National Assembly for people earning over 100 million VND/month
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20h News on December 10: New tax rate approved by the National Assembly for people with an income of over 100 million VND/month; Enforced site recovery for the Ring Road 1 project;...
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 35% tax rate is too high, while the 100 million VND tax rate is too low
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Keeping the highest tax rate at 35%, applied to an income of over 100 million VND/month has caused much controversy, with many opinions disagreeing.
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.
10 current personal income taxable
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According to Article 3 of the Law on Personal Income Tax 2007, there are 10 types of income subject to personal income tax.
The interests of workers must be the principle in all tax management activities
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On November 24, Director of the Tax Department Mai Xuan Thanh issued a number of instructions at a meeting to deploy automatic personal income tax refunds.
