On April 16, 2026, Tay Ninh Province Tax Department issued the Official letter 3962/TNI-QLDN1 guidelines PIT policy on night work pay, overtime pay, and pay for unused annual leave days according to regulations.
According to the Tax Department of Tay Ninh province, wages for night work, overtime, wages, and salaries paid for days without leave according to the provisions of law arising in the 2026 personal income tax period (from January 1, 2026 to December 31, 2026) are income exempt from personal income tax according to the provisions of Article 4 of the Law on Personal Income Tax 2025.
Legal basis
“According to Article 29, the Law on Personal Income Tax 2025 was passed by the National Assembly, effective from July 1, 2026.
However, regulations related to income from salaries and wages of resident individuals apply from the 2026 tax period.
Pursuant to Article 4, Law on Personal Income Tax 2025
Article 4. Tax-exempt income
..
8.Wages for night work, overtime, wages and salaries paid for unused annual leave according to the provisions of law.”
For detailed information, please refer to the link.
