Resolution dated October 17, 2025 of the Standing Committee of the National Assembly on the adjustment of family circumstance-based deductions for personal income tax purposes
On October 17, 2025, the Standing Committee of the National Assembly approved a Resolution on the adjustment of the family circumstance-based deductions applicable to personal income tax (PIT). Accordingly, the new deduction levels are adjusted as follows:
- Deduction for the taxpayer: VND 15.5 million per month (equivalent to VND 186 million per year) — currently applied: VND 11 million per month;
- Deduction for each dependent: VND 6.2 million per month — currently applied: VND 4.4 million per month.
This Resolution shall take effect from the 2026 tax year.
