On 17 October 2025, the Standing Committee of the National Assembly issued Resolution No. 110/2025/UBTVQH15 on the adjustment of family circumstance deductions for Personal Income Tax (PIT), with the following key provisions:
Article 1: Family Circumstance Deductions for Personal Income Tax (PIT)
| Criteria | Current Regulation (under Resolution No. 954/2020/UBTVQH14) | Effective from January 1, 2026 (under Resolution No. 110/2025/UBTVQH15) |
| Deduction for the taxpayer | 11.000.000 VND/ month | 15.500.000 VND/ month |
| Deduction for each dependent | 4.400.000 VND/ month | 6.200.000 VND/ month |
| Effective date | Until the end of 2025 | From 01 January 2026, and for the 2026 tax year |
Article 2: Effectiveness
This Resolution shall take effect on 01 January 2026, and shall apply to the 2026 Personal Income Tax (PIT) assessment year.
Note:
In the near future, once the amended Law on Personal Income Tax is officially enacted, we will update specific examples to help taxpayers better understand the differences between the current and new tax calculation methods.
