Uni 09-03-2026 - About personal income tax settlement

The official document summarizes several points as follows:

A. Personal Deduction Amounts and Tax Brackets for Income from Salaries and Wages

1. Personal Deduction Amounts

- For the 2025 tax year, the personal deduction amount is determined according to the regulations in Resolution No. 954/2020/UBTVQH14 dated June 2, 2020, of the Standing Committee of the National Assembly, specifically as follows:

+ The deduction amount for taxpayers is VND 11 million/month (VND 132 million/year);

+ The deduction amount for each dependent is VND 4.4 million/month.

- From the 2026 tax year (January 1, 2026), the personal deduction amount will be adjusted according to Resolution No. 110/2025/UBTVQH15 of the Standing Committee of the National Assembly, replacing the current regulations in Resolution No. 954/2020/UBTVQH14. Accordingly, the new personal allowance deductions are stipulated as follows:

+ The deduction for the taxpayer is VND 15.5 million/month (equivalent to VND 186 million/year).

+ The deduction for each dependent is VND 6.2 million/month.

2. Progressive Tax Rate Schedule

- For the 2025 tax year, according to the Personal Income Tax Law No. 04/2007/QH12, income from salaries and wages of resident individuals is subject to a progressive tax rate schedule consisting of 7 tax brackets.

- For the 2026 tax year, starting from January 1, 2026, according to the Personal Income Tax Law No. 109/2025/QH15, income from salaries and wages of resident individuals is subject to a progressive tax rate schedule consisting of 5 tax brackets.