{"id":19520,"date":"2025-12-17T22:48:06","date_gmt":"2025-12-17T15:48:06","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/en\/?post_type=news&#038;p=19520"},"modified":"2025-12-17T22:48:06","modified_gmt":"2025-12-17T15:48:06","slug":"law-on-personal-income-tax-2025","status":"publish","type":"news","link":"https:\/\/brochure.crowevietnam.vn\/en\/news\/law-on-personal-income-tax-2025\/","title":{"rendered":"Law on Personal Income Tax 2025: Key Changes Affecting Individuals, Business Households, and Enterprises"},"content":{"rendered":"\n<p>On the morning of December 10, 2025, during the 10th Session, the 15th National Assembly officially passed the amended Law on Personal Income Tax (PIT) with a high approval rate. This is a significant legal milestone, marking major changes in tax policy to better align with the current socio-economic situation.<\/p>\n<p>Crowe Vietnam presents a summary of the notable points of the Law on Personal Income Tax 2025 and the legal framework applicable to the 2025 fiscal year.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #002d62;color:#002d62\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #002d62;color:#002d62\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/news\/law-on-personal-income-tax-2025\/#Highlights-of-the-Law-on-Personal-Income-Tax-2025-Effective-from-Jan-01-2026\" >Highlights of the Law on Personal Income Tax 2025 (Effective from Jan 01, 2026)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/news\/law-on-personal-income-tax-2025\/#1-Adjustment-of-Family-Deduction-Levels\" >1. Adjustment of Family Deduction Levels<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/news\/law-on-personal-income-tax-2025\/#2-Reduction-of-Tax-Rates-in-the-Partially-Progressive-Tax-Tariff\" >2. Reduction of Tax Rates in the Partially Progressive Tax Tariff<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/news\/law-on-personal-income-tax-2025\/#3-Increasing-the-Tax-Exempt-Revenue-Threshold-for-Business-Households\" >3. Increasing the Tax-Exempt Revenue Threshold for Business Households<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/news\/law-on-personal-income-tax-2025\/#4-New-Tax-Calculation-Method-for-Medium-Scale-Business-Households\" >4. New Tax Calculation Method for Medium-Scale Business Households<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/news\/law-on-personal-income-tax-2025\/#5-Application-of-Tax-on-Gold-Transfers\" >5. Application of Tax on Gold Transfers<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Highlights-of-the-Law-on-Personal-Income-Tax-2025-Effective-from-Jan-01-2026\"><\/span>Highlights of the Law on Personal Income Tax 2025 (Effective from Jan 01, 2026)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Based on the approved draft Law, Crowe Vietnam summarizes the 05 largest changes directly impacting taxpayers:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1-Adjustment-of-Family-Deduction-Levels\"><\/span>1. Adjustment of Family Deduction Levels<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>According to Resolution 110\/2025\/UBTVQH15, the new family deduction levels applicable from 2026 have been significantly increased:<\/p>\n<ul>\n<li><strong>Deduction for the taxpayer<\/strong>: 15.5 million VND\/month (equivalent to 186 million VND\/year).<\/li>\n<li><strong>Deduction for each dependent<\/strong>: 6.2 million VND\/month.<\/li>\n<\/ul>\n<p>Impact: Individuals with no dependents who have income from salaries and wages exceeding 15.5 million VND\/month will now begin to pay tax.<\/p>\n<p><strong>This point is effective from January 1, 2026<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2-Reduction-of-Tax-Rates-in-the-Partially-Progressive-Tax-Tariff\"><\/span>2. Reduction of Tax Rates in the Partially Progressive Tax Tariff<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The new tax tariff has been revised to reduce the tax burden on employees, specifically:<\/p>\n<ul>\n<li>Tax bracket 2 reduced: From 15% to 10% (for taxable income over 10 to 30 million VND\/month).<\/li>\n<li>Tax bracket 3 reduced: From 25% to 20% (for taxable income over 30 to 60 million VND\/month).<\/li>\n<\/ul>\n<p>Specifics are as follows:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 14.6907%;\"><strong>Tax Bracket<\/strong><\/td>\n<td style=\"width: 35.3093%;\"><strong>Taxable Income\/Year (million VND)<\/strong><\/td>\n<td style=\"width: 34.0722%;\"><strong>Taxable Income\/Month (million VND)<\/strong><\/td>\n<td style=\"width: 15.9278%;\"><strong>Tax Rate (%)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.6907%;\">1<\/td>\n<td style=\"width: 35.3093%;\">Up to 120<\/td>\n<td style=\"width: 34.0722%;\">Up to 10<\/td>\n<td style=\"width: 15.9278%;\">5<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.6907%;\">2<\/td>\n<td style=\"width: 35.3093%;\">Over 120 to 360<\/td>\n<td style=\"width: 34.0722%;\">Over 10 to 30<\/td>\n<td style=\"width: 15.9278%;\">10<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.6907%;\">3<\/td>\n<td style=\"width: 35.3093%;\">Over 360 to 720<\/td>\n<td style=\"width: 34.0722%;\">Over 30 to 60<\/td>\n<td style=\"width: 15.9278%;\">20<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.6907%;\">4<\/td>\n<td style=\"width: 35.3093%;\">Over 720 to 1,200<\/td>\n<td style=\"width: 34.0722%;\">Over 60 to 100<\/td>\n<td style=\"width: 15.9278%;\">30<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.6907%;\">5<\/td>\n<td style=\"width: 35.3093%;\">Over 1,200<\/td>\n<td style=\"width: 34.0722%;\">Over 100<\/td>\n<td style=\"width: 15.9278%;\">35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>This point is effective from January 1, 2026<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3-Increasing-the-Tax-Exempt-Revenue-Threshold-for-Business-Households\"><\/span>3. Increasing the Tax-Exempt Revenue Threshold for Business Households<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The new Law strongly adjusts the revenue threshold subject to tax for individuals and business households:<\/p>\n<ul>\n<li>Raising the non-taxable revenue threshold from 200 million VND\/year to 500 million VND\/year.<\/li>\n<li>Synchronously adjusting the non-taxable revenue threshold for Value Added Tax (VAT) to a corresponding 500 million VND.<\/li>\n<li>(Note: previously, the Law on VAT 2024 stipulated a level of 200 million VND\/year effective from 2026; however, the latest Law on PIT 2025 has raised this level to 500 million VND).<\/li>\n<\/ul>\n<p><strong>This point is effective from January 1, 2026<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4-New-Tax-Calculation-Method-for-Medium-Scale-Business-Households\"><\/span>4. New Tax Calculation Method for Medium-Scale Business Households<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For business households and individuals with revenue from over 500 million VND to 3 billion VND\/year, the Law adds a method to calculate tax on income with a tax rate of 15% (similar to the Corporate Income Tax rate for small enterprises). Individuals have the right to choose to calculate tax based on a percentage of revenue or based on income.<\/p>\n<p><strong>This point is effective from January 1, 2026<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5-Application-of-Tax-on-Gold-Transfers\"><\/span>5. Application of Tax on Gold Transfers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The draft Law stipulates PIT on gold bullion transfer transactions with a tax rate of 0.1% on the transfer price per occurrence. The Government will specify value thresholds to exclude small, accumulated transactions not intended for business purposes.<\/p>\n<p><strong>This point is effective from July 1, 2026.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On the morning of December 10, 2025, during the 10th Session, the 15th National Assembly officially passed the amended Law on Personal Income Tax (PIT) with a high approval rate. This is a significant legal milestone, marking major changes in tax policy to better align with the current socio-economic situation. Crowe Vietnam presents a summary [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":19521,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_members_access_role":[],"_members_access_error":""},"new_categories":[115],"class_list":["post-19520","news","type-news","status-publish","has-post-thumbnail","hentry","new_categories-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/19520","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/types\/news"}],"author":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/comments?post=19520"}],"version-history":[{"count":1,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/19520\/revisions"}],"predecessor-version":[{"id":19522,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/19520\/revisions\/19522"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media\/19521"}],"wp:attachment":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media?parent=19520"}],"wp:term":[{"taxonomy":"new_categories","embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/new_categories?post=19520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}