Official Letter No. 5106/CT-CS dated November 12, 2025 issued by the Tax Department regarding lunch and mid-shift meal allowances in determining Personal Income Tax (PIT) for taxpayers

According to Article 103 of the Labor Code, incentive regimes for employees may be agreed upon in labor contracts, collective labor agreements, or specified in the employer’s internal regulations.

With respect to the mid-shift meal regime for employees, members of the management board, board members, and controllers in state-owned enterprises, from January 1, 2025 to July 31, 2025, such regime shall be applied in accordance with Clause 9, Article 34 of Decree No. 44/2025/ND-CP dated February 28, 2025 of the Government, which regulates the management of labor, wages, remuneration, and bonuses in state-owned enterprises.

From August 1, 2025 onward, the mid-shift meal allowance regime shall be applied in accordance with the provisions of the Labor Code.

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