Update law Progressive Personal Income Tax Rate Adjustments under the 2025 PIT
On December 10, 2025, the National Assembly passed the 2025 Law on Personal Income Tax, which will take effect from July 1, 2026. Accordingly, we would like to provide our Valued Partners About with an update on adjustments to Personal Income Tax (PIT) rates under the progressive tax schedule as prescribed in this Law, with the key highlights outlined below:
| Tax Bracket | Current regulations | Year 2026 | ||
| Chargeable Income per Month (VND) | Tax Rate | Chargeable Income per Month (VND) | Tax Rate | |
| 1 | Up to 5 million | 5% | Up to 10 million | 5% |
| 2 | Over 5 – 10 million | 10% | Over 10 – 30 million | 10% |
| 3 | Over 10 – 18 million | 15% | Over 30 – 60 million | 15% |
| 4 | Over 18 – 32 million | 20% | Over 60 – 100 million | 20% |
| 5 | Over 32 – 52 million | 25% | Over 100 million | 25% |
| 6 | Over 52 – 80 million | 30% | ||
| 7 | Over 80 million | 35% |
Notes
- The progressive PIT schedule is streamlined from 7 brackets to 5 brackets
- Wider income ranges are introduced to mitigate abrupt increases in tax liability
If your organization requires support with the implementation approach, our team is ready to assist.
S4B Vietnam
- Address: Unit 701B – 701C, Tower A, Handi Resco 521 Kim Ma Street, Ba Dinh District, Hanoi, Vietnam.
- Tel: + 84 24 3974 4181
- Email: service@s4b.com.vn