Dec 3, 2025 1 min read

Vietnam: PIT Family-Deduction Thresholds Raised For 2026

The National Assembly Standing Committee approved Resolution 110/2025/UBTVQH15 increasing the monthly “family-circumstance” deduction to VND 15.5m (taxpayer) and VND 6.2m (per dependent). VGP indicates application from March 2026; professional summaries note “from tax period 2026”. Treat as 2026 change; watch implementing guidance for exact start.

Effective Date

Published

Impact

  • Lowers taxable base for many employees in Vietnam.

Payroll action

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