On the Ministry of Finance's Information Portal, readers reflect that they are members participating in ministerial-level scientific and technological research topics that are eligible for registration and selection.
Currently, readers have been approved by competent authorities for explanations of tasks for 2025 and are implementing according to the plan in 2026 - 2027.
Clause 17, Article 4 of the Personal Income Tax Law No. 109/2025/QH15 stipulates:
Income from salaries and wages from performing scientific, technological and innovation tasks" is exempt from personal income tax.
Readers wonder: According to current legal regulations, are income from salaries and wages of individuals when performing science and technology tasks using 100% state budget capital currently exempt from personal income tax?
Or it must be a scientific and technological research task associated with innovation to be exempt from personal income tax (in Clause 17, Article 4 of Law No. 109/2025/QH15 there is the phrase "and").
Readers also asked: Currently, do functional agencies have any documents guiding the above content?
Regarding this content, the Ministry of Finance said:
Clause 17, Article 4 of the Personal Income Tax Law No. 109/2025/QH15 stipulates:
Income from salaries and wages from performing scientific, technological and innovation tasks" is income exempt from personal income tax.
This regulation does not distinguish between science, technology and innovation tasks using state budget or not using state budget.
The determination of science, technology and innovation tasks is carried out in accordance with the law on science, technology and innovation.
Currently, the Ministry of Finance has submitted to the Government the project dossier of the Decree detailing a number of articles and measures to organize and guide the implementation of the Personal Income Tax Law No. 109/2025/QH15 for the Government to consider, approve and promulgate according to its authority.
