{"id":21113,"date":"2026-05-17T22:36:05","date_gmt":"2026-05-17T15:36:05","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/en\/?post_type=news&#038;p=21113"},"modified":"2026-05-17T22:36:05","modified_gmt":"2026-05-17T15:36:05","slug":"proposal-to-add-02-deduction-items-for-pit-calculation-in-2026","status":"publish","type":"news","link":"https:\/\/brochure.crowevietnam.vn\/en\/news\/proposal-to-add-02-deduction-items-for-pit-calculation-in-2026\/","title":{"rendered":"Proposal to add 02 deduction items for Personal Income Tax (PIT) calculation in 2026 (healthcare and education)"},"content":{"rendered":"<p><a class=\"buttonLink\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/wp-content\/uploads\/2026\/05\/Proposal-to-add-02-deduction-items-for-PIT-calculation-in-2026.pdf\" target=\"_blank\" rel=\"noopener\">View and download the infographic<\/a><\/p>\n<p>The draft Decree guiding the Law on Personal Income Tax (PIT) 2025 is considering the addition of two new deduction items into the PIT calculation from salaries and wages, applicable from 2026. These items will be added alongside the current family circumstance deductions and charitable\/humanitarian contributions:<\/p>\n<ul>\n<li><strong>Healthcare expenses<\/strong>: A maximum of VND 23 million\/year for medical examination and treatment expenses at domestic medical facilities, falling within the list covered by health insurance. This deduction applies to both the taxpayer and their dependents.<\/li>\n<li><strong>Education and training expenses<\/strong>: A maximum of VND 24 million\/year for tuition fees of preschool, general education, vocational education, university, and other professional skill training courses at domestic education and training institutions. This deduction also applies to both the taxpayer and their dependents.<\/li>\n<\/ul>\n<p><strong>Conditions for deduction eligibility:<\/strong><\/p>\n<ul>\n<li>Having valid invoices and vouchers in accordance with regulations. Particularly for healthcare expenses, a detailed statement of medical examination and treatment costs is additionally required.<\/li>\n<li>Invoices and vouchers must clearly state the information of the taxpayer or their dependents.<\/li>\n<li>The expenses must not be reimbursed or funded by other sources such as sponsorships, the state budget, or insurance funds.<\/li>\n<\/ul>\n<p><strong>Cases where healthcare expenses are NOT deductible<\/strong>: This includes cases falling outside the scope of health insurance coverage as stipulated in Article 23 of the Law on Health Insurance. Examples include: Cosmetic services, Medical\/forensic assessments, Treatment for drug and alcohol addiction and Health check-ups that are not for treatment purposes. <strong>Please note that this is merely a proposal and is intended for reference purposes only.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>View and download the infographic The draft Decree guiding the Law on Personal Income Tax (PIT) 2025 is considering the addition of two new deduction items into the PIT calculation from salaries and wages, applicable from 2026. These items will be added alongside the current family circumstance deductions and charitable\/humanitarian contributions: Healthcare expenses: A maximum [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":21114,"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":""},"new_categories":[115],"class_list":["post-21113","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\/21113","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=21113"}],"version-history":[{"count":1,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/21113\/revisions"}],"predecessor-version":[{"id":21115,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/21113\/revisions\/21115"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media\/21114"}],"wp:attachment":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media?parent=21113"}],"wp:term":[{"taxonomy":"new_categories","embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/new_categories?post=21113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}