Personal income tax
Proposal to calculate taxes on YouTuber and TikToker's revenues from fans
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The Hanoi People's Committee proposed to add revenue from voluntary fan donations to YouTubers, TikTokers, ... subject to personal income tax.
Income from salaries and wages is exempt from personal income tax from January 1, 2026
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From January 1, 2026, high-quality digital technology industrial human resources will be exempted from personal income tax for some income from salaries and wages.
The National Assembly is expected to work for 42 days at the 10th Session
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According to General Secretary and Head of the National Assembly Office Le Quang Tung, the total working time of the National Assembly at the 10th Session is expected to be about 42 days.
Regulations on personal income tax on primary school teacher salaries
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The salary of primary school teachers is subject to personal income tax, but whether or not to pay tax depends on the salary and deductions according to regulations.
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 Government meets to review and comment on the Law on Personal Income Tax
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On September 8, Politburo member and Prime Minister Pham Minh Chinh chaired a Government meeting on law-making in September 2025 (first session).
Ministry of Finance: Household deduction applies consistently, regardless of region or living standard
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The Ministry of Finance affirms that the family deduction level in the Law on Personal Income Tax (amended) is determined according to the general level of society.
The Government meets on the draft Land Law, Personal Income Tax Law and 13 other laws
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At the law-making session, the Government will review and comment on many draft laws, including the Land Law and the Personal Income Tax Law.
Income from salaries and wages is exempt from personal income tax from 1.10.2025
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From October 1, 2025, income from salaries and wages when performing scientific, technological and innovation tasks will be exempted from personal income tax.
Simplifying some procedures related to personal income tax declaration
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The Prime Minister has cut and simplified many tax administrative procedures, including personal income tax declaration.
03 more income items are exempt from personal income tax from October 1, 2025
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The Law on personal income tax will add 3 new tax-exempt income items, directly related to scientific, technological, innovation and start-ups.
Calculating personal income tax, family deductions for parents that need commune confirmation
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When completing the procedures to register for family deductions for parents, taxpayers only need to submit documents proving the relationship and status of dependents according to regulations.
The deadline for submitting VAT and personal income tax declarations in July 2025 is approaching
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The deadline for submitting personal income tax and VAT declarations in July 2025 is August 20, 2025, and late payment will be subject to penalties according to the level prescribed in Decree 125/2020/ND-CP.
Deputy Minister of Finance: It is very difficult to implement family deduction by region
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According to the Deputy Minister of Finance, the regulation on family deduction levels by region will have limitations and be very difficult in the implementation process.
Orientation to not apply a tax rate of 20% of taxable income when transferring real estate
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The Chairman of HoREA said that the Ministry of Finance has not proposed applying a 20% tax rate plan for taxable income from real estate transfers.
