Decree No. 253/2026/ND-CP dated 30 June 2026 issued by the Government guiding the implementation of the 2025 Law on Personal Income Tax

Pursuant to Clause 2, Article 8 of Decree No. 253/2026/ND-CP, meal allowances provided by employers are exempt from Personal Income Tax ("PIT") provided that the amount does not exceed VND 1.2 million per employee per month.

In addition, Point b, Clause 1, Article 69 of Decree No. 253/2026/ND-CP provides that the regulation on meal allowances and lunch allowances under Point g, Clause 2, Article 8 of the Decree shall take effect from 1 July 2026.

Accordingly, based on the above provisions, the VND 1.2 million per employee per month PIT exemption threshold for meal allowances officially applies from 1 July 2026.