Vietnam – PIT family-deduction thresholds raised for 2026
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National Assembly Standing Committee approved higher monthly personal income tax (PIT) deductions: VND 15.5m (taxpayer) and VND 6.2m (per dependent).
Effective Date
- Tax year 2026
Published
- October 17, 2025 (Vietnam Government Portal)
Impact
- Lowers taxable base from 2026; withholding and net pay will change for resident employees.
Payroll action
- Prepare 2026 payroll configurations and test cases; monitor implementing guidance/circulars for application specifics.