Draft Resolution dated July 17, 2025 of the Standing Committee of the National Assembly regarding the adjustment of family circumstance deductions under PIT
The current family circumstance deductions under PIT are as follows:
- Deduction for the taxpayer: VND 11 million/month (equivalent to VND 132 million/year);
- Deduction for each dependent: VND 4.4 million/month.
According to the Draft Resolution proposes the following adjustments to the family circumstance deduction levels under PIT:
Option 1:
- Deduction for the taxpayer: VND 13.3 million/month (equivalent to VND 159.6 million/year);
- Deduction for each dependent: VND 5.3 million/month.
Option 2:
- Deduction for the taxpayer: VND 15.5 million/month (equivalent to VND 186 million/year);
- Deduction for each dependent: VND 6.2 million/month.
The Draft is proposed to take effect from the 2026 tax year.
Please note: This draft is for reference purposes only and has no legal effect. We will promptly update you once the official Resolution is finally issued.
Please refer to the attached file for detailed information.
