Resolution No. 110/2025/UBTVQH15 dated October 17, 2025, issued by the Standing Committee of the National Assembly regarding the adjustment to increase the family circumstance-based deductions for personal income tax (PIT), as follows:

By KMC Consulting Company Limited

Accordingly, the new deduction amounts are as follows:

  • Deduction for the taxpayer: VND 15.5 million per month (equivalent to VND 186 million per year);
  • Deduction for each dependent: VND 6.2 million per month.

This Resolution shall take effect from January 01, 2026, and be applied from the 2026 tax year.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn