[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

DependentsBeforeAfterDifference
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.