Decree No. 253/2026/ND-CP dated June 30, 2026, issued by the Government, introduces new regulations on deductions from personal income tax (PIT) taxable income

1. Deduction for charitable, humanitarian, and educational promotion contributions

Resident individuals are entitled to deduct charitable contributions from their taxable income, provided that such contributions are made to eligible funds/organizations meeting the following conditions:

Eligible recipients of contributions:

• Childcare and social protection institutions providing care for children in especially difficult circumstances, persons with disabilities, and elderly persons without support.
• Charitable funds, humanitarian funds, and educational promotion funds.
• Organizations legally authorized to mobilize sponsorships for lawful activities.
• Condition: Such organizations/funds must be established or officially recognized by competent state authorities and operate on a non-profit basis.
• Required supporting documents: A copy of the lawful receipt issued by the organization/fund or proof of non-cash payment made through a bank or credit institution.

2. Deduction for Medical and Education Expenses

A significant new provision allows taxpayers to deduct actual expenses incurred for themselves and their dependents, including:

• Medical expenses:
  • Medical examination and treatment expenses incurred at domestic healthcare facilities for services covered under the health insurance benefit package.
  • Maximum deductible amount: Up to VND 23 million per year.
• Education and training expenses:
  • Tuition fees paid to domestic educational institutions (preschool, general education, vocational education, and higher education institutions) as well as other professional skills training courses.
  • Maximum deductible amount: Up to VND 24 million per year.
  • Condition: Valid invoices or supporting documents must contain the taxpayer's (or dependent's) information, and the expenses must not have been reimbursed or financed by any sponsorship or other insurance source.