Official Letter No. 6846/CT-QLNT dated September 15, 2026 of the Tax Department providing guidance on family circumstance-based deductions when calculating personal income tax

In case the taxpayer’s biological father has reached the working age limit or is incapable of working, he may be considered a dependent for the purpose of calculating family circumstance-based deductions.

If the taxpayer’s biological father is still of working age, he must simultaneously satisfy the following conditions: he is incapable of working (a person with a working capacity impairment rate of 81% or higher as determined in accordance with the law) and has no income or has an average monthly income in the year from all sources of income not exceeding VND 3 million, in order to be considered a dependent for the purpose of calculating family circumstance-based deductions.