[Tax Update] Adjusted Personal Deduction Thresholds from 2026

Starting from the 2026 tax year, under Resolution 954/2020/UBTVQH14, the personal income tax deduction levels in Vietnam will be officially increased as follows:

• For taxpayers: from VND 11 million/month → VND 15.5 million/month
• For each dependent: from VND 4.4 million/month → VND 6.2 million/month

This adjustment reflects the Government’s effort to align tax policy with cost-of-living increases, ensuring a fairer and more reasonable income tax structure for individuals and families.

Estimated New Taxable Income Thresholds

Dependents	Before	After	Difference
0	~12.3M	~17.3M	+5.0M
1	~18.0M	~24.3M	+6.3M
2	~23.7M	~31.2M	+7.5M
3	~29.4M	~38.1M	+8.7M

Figures include 10.5% compulsory insurance contribution and are approximate.