On October 17, 2025, the National Assembly Standing Committee issued Resolution No. 110/2025/UBTVQH15, introducing significant changes to the personal deductions used in calculating Personal Income Tax (PIT). The objective of this Resolution is to support taxpayers and their families amidst the current economic context.
According to the new Resolution, the personal deduction levels have been adjusted as follows:
- The deduction for the taxpayer is increased from 11 million VND/month to 15.5 million VND/month.
- The deduction for each dependent is increased from 4.4 million VND/month to 6.2 million VND/month.
The Resolution takes effect from January 1, 2026, and applies from the 2026 tax period.
See more: Identification of Dependents and Regulations on Issuance of TINs