Reader T.M. C in Hanoi shared that from January 1, 2026, regulations related to income from business, from salaries and wages of resident individuals are applied according to the provisions of Law No. 109/2025/QH15 on personal income tax.
For other contents, continue to implement according to the guidance in Circular No. 111/2013/TT-BTC and amended and supplemented documents until Law No. 109/2025/QH15 takes effect from July 1, 2026.
Readers refer to Clause 2, Article 29 of the 2025 Personal Income Tax Law, regulations related to income from business, salaries, and wages of resident individuals applied from the 2026 tax period.
However, currently many contents related to income from salaries and wages of resident individuals are still awaiting decrees and guiding circulars. Meanwhile, Circular 111/2013/TT-BTC and amended and supplemented documents are still valid.
Mr. C asked, from January 2026, will the implementation of personal income tax on salaries and wages continue to be applied according to Circular No. 111/2013/TT-BTC and amended and supplemented documents?
Regarding this issue, Hanoi City Tax has the following opinions:
Based on Article 58 of Law No. 64/2025/QH15 dated February 19, 2025 of the National Assembly on promulgating legal normative documents.
Applying legal normative documents as follows:
Legal normative documents are applied from the time they take effect.
Legal normative documents are applied to acts and events that occur at the time when that document is in effect. In case the legal normative document has regulations that are in effect or earlier, those regulations shall be applied.
In case legal normative documents have different regulations on the same issue, documents with higher legal validity are applied.
In case legal normative documents issued by the same agency have different regulations on the same issue, the regulations of the subsequent legal normative document are applied.
Based on the provisions of the Law on Personal Income Tax No. 109/2025/QH15 dated December 10, 2025 of the National Assembly.
The implementation clause is as follows:
This Law takes effect from July 1, 2026, except for the provisions of Clause 2 of this Article.
Regulations related to income from business, from salaries and wages of resident individuals apply from the tax period of 2026.
The Personal Income Tax Law No. 04/2007/QH12 has been amended and supplemented with a number of articles according to Law No. 26/2012/QH13, Law No. 71/2014/QH13, Law No. 31/2024/QH15, Law No. 48/2024/QH15, Law No. 56/2025/QH15, Law No. 71/2025/QH15, Law No. 93/2025/QH15 expiring from the date this Law takes effect.
Specifically, regulations related to income from business, from salaries and wages of resident individuals expire from the tax period of 2026.
In case there are different regulations on tax incentives between this Law and the Capital Law, the National Assembly's resolution and the solutions specified in point h, clause 8, Article 10 of the Law on Organization of the Government, they shall be applied according to the Capital Law, the National Assembly's resolution and the solutions specified in point h, clause 8, Article 10 of the Law on Organization of the Government.
In case the provisions of this Law are more preferential, taxpayers are allowed to choose to apply the most beneficial preferential level.
Based on the above regulations, legal documents with different regulations on the same issue apply documents with higher legal validity.
Therefore, from January 1, 2026, regulations related to income from business, from salaries and wages of resident individuals apply according to the provisions of Law No. 109/2025/QH15 on personal income tax.
For other contents, continue to implement according to the guidance in Circular 111/2013/TT-BTC and amended and supplemented documents until Law No. 109/2025/QH15 takes effect from July 1, 2026.
In case of any problems, please contact the Department of Personal and Household Taxation and Other Collection - Hanoi Tax Department.
