Family deductionss for Vietnam personal income tax 2026

Family deductions for Vietnam personal income tax take effect from january 1^st, 2026

The family deductions for personal income tax in Vietnam is the amounts deducted from taxable incomes before calculating tax on income from business activities and income from salaries and wages of individual taxpayers residing in Vietnam.

Based on Resolution No. 110/2025/UBTVQH15 dated October 17th, 2025, of the Standing Committee of the National Assembly, the family deductions  for personal income tax is adjusted, effective from January 1st, 2026, as follows:

- The deduction amount for taxpayers is VND 15.5 million/month (VND 186 million/year);

- The deduction amount for each dependent is VND 6.2 million/month.

Dependents are children, spouses, parents, siblings, cousins, or other persons who are legally obligated to provide direct support in accordance with laws.

Therefore, individuals with taxable income below VND 15.5 million/month and have no dependents are exempt from personal income tax from January 1, 2026.

For all information regarding personal income tax and family deduction amounts for personal income tax in Vietnam, please contact us.

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