Overview of Tax examination in 2026

2026 marks a major shift in Vietnam’s tax services vietnam as a series of new policies are activated, including the Personal Income Tax Law, which was passed on December 10th, along with numerous amendments to tax management, electronic invoices, and declaration obligations. These changes aim towards a more modern, transparent, and synchronized management model, directly impacting taxpayers, business households, and enterprises nationwide.

1. Personal Income Tax Law Update (Effective July 1, 2026)

On December 10, 2025, the National Assembly approved amendments to the Personal Income Tax Law, introducing important changes tax compliance vietnam for taxpayers.

1.1 Increased Tax Exemption Threshold

The revenue threshold for tax exemption has been significantly increased:

  • From VND 200 million → VND 500 million/year

This applies to:

  • Personal income tax (PIT)
  • Value-added tax (VAT)

This adjustment helps reduce the tax inspection burden for small businesses and households.

1.2 New Tax Calculation Method

For businesses with revenue from VND 500 million to VND 3 billion/year:

  • A new method based on actual income (revenue – expenses) is introduced
  • Tax rate: 15%

Taxpayers can choose between:

  • Percentage on revenue
  • Income-based calculation

This provides more flexibility and fairness in tax calculation.

1.3 Simplified Progressive Tax Rates

The progressive tax system has been simplified:

  • Reduced from 7 brackets → 5 brackets
  • Adjusted tax rates:

● 15% → 10%
● 25% → 20%

This reflects current income levels and improves tax fairness.

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1.4 Early Application from January 1, 2026

Although the law officially takes effect on July 1, 2026, some provisions will apply earlier:

  • Salary income tax
  • Business income tax

This allows taxpayers to benefit from lower tax rates from the beginning of 2026.

2. Increased Personal Allowances (From January 1, 2026)

Under Resolution 110/2025, personal deductions have been significantly increased:

2.1 New Deduction Levels

  • Taxpayer: VND 15.5 million/month
  • Dependent: VND 6.2 million/month

2.2 Over 40% Increase

Compared to previous levels:

  • Taxpayer: 11 million → 15.5 million
  • Dependent: 4.4 million → 6.2 million

This reflects rising living costs and economic changes.

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3. New Tax Debt Management Rules

Under the updated Tax Administration Law:

  • All tax debts before July 1, 2026 will follow new regulations
  •  Applies to:

● Late payment penalties
● Administrative fines

This creates a unified system for:

  • Debt classification
  • Debt freezing or write-off
  • Enforcement procedures

It also helps businesses avoid applying multiple legal frameworks at the same time.

4. What These Changes Mean for Businesses

The 2026 tax policy reform brings both opportunities and challenges.

Businesses need to:

  • Update tax calculations and reporting processes
  • Ensure compliance with new regulations
  • Adjust financial planning and cost structures

Without proper preparation, companies may face compliance risks and operational inefficiencies.

5. Why Use Tax Filing Services in Vietnam

In the context of increasing complexity and digital transformation, many businesses are choosing tax filing services in Vietnam to manage their obligations effectively.
These services help:

  • Ensure compliance with the latest regulations
  • Reduce errors in tax filing and reporting
  • Optimize accounting and financial processes
  • Save time and internal resources

The 2026 corporate tax filing service vietnam policy landscape is therefore seen as the beginning of a comprehensive reform cycle, laying the foundation for a modern, transparent tax system that is more in line with the economic growth rate in the coming years.

In the era of strong digital transformation and the need for stricter tax management, tax filing services in Vietnam are powerful tools to help businesses manage tax examinations effectively and in accordance with regulations.

This helps businesses optimize accounting processes, minimize errors, and improve operational efficiency. Contact our 24/7 hotline for FREE consultation!

>>>Read more: Top 3+ Tax Preparation Services Best in Vietnam

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