Cases eligible for personal income tax exemption for 5 years from July 2026

    Nam Dương |

    Reader ledatxxx@gmail asks: What cases will be exempt from personal income tax for a period of 5 years according to the new regulations?

    Legal Consulting Department of Lao Dong Newspaper answers:

    Clauses 2, 3, Article 5 of the 2025 Personal Income Tax Law (effective from July 1, 2026) stipulate as follows:

    2. Personal income tax exemption for a period of 5 years for income from salaries and wages of individuals who are high-quality digital technology industrial workers in the following cases:

    a) Income from digital technology industrial activity projects in concentrated digital technology zones;

    b) Income from research and development projects, production of key digital technology products, semiconductor chips, artificial intelligence systems;

    c) Income from human resource training activities in the digital technology industry.

    3. Personal income tax exemption for 5 years for income from salaries and wages of individuals who are high-tech human resources performing high-tech research and development activities or strategic technologies belonging to the List of high-tech technologies prioritized for investment and development or the List of strategic technologies and strategic technology products according to the provisions of law on high technology.

    Thus, from July 1, 2026, the above-mentioned cases will be exempt from personal income tax for a period of 5 years for income from salaries and wages.

    Legal advice

    Please call the legal consulting hotline: 0979310518; 0961360559 to receive a quick, timely answer or email us: tuvanphapluat@laodong.com.vn for a reply.

    Nam Dương
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