Decree No. 253/2026/ND-CP provides detailed regulations on certain provisions and measures for organizing and guiding the implementation of the Law on Personal Income Tax.

  

DECREE

Providing detailed regulations on certain provisions and measures to organize and guide the implementation of the Law on Personal Income Tax
Pursuant to the Law on Personal Income Tax number 109/2025/QH15 amended and supplemented by Law number 09/2026/QH16;

 

Pursuant to the Law on Government Organization No. 63/2025/QH15;

The Government promulgates this Decree providing detailed regulations on certain provisions and measures to organize and guide the implementation of the Law on Personal Income Tax.

At the proposal of the Minister of Finance;

1. This Decree provides detailed regulations on certain provisions of the Law on Personal Income Tax, including Clause 4 Article 2; Point c Clause 2, Clause 11 Article 3; Clause 22 Article 4; Clause 5, Clause 6 Article 5; Article 6; Clause 5 Article 7; Clause 2 Article 8; Clause 2, Clause 4 Article 11; Clause 4 Article 12; Clause 4 Article 13; Clause 3 Article 14; Clause 4 Article 18; Clause 4 Article 19; Clause 3 Article 23; Clause 2 Article 24; Clause 3 Article 27; Clause 5 Article 28.

 

PART I

GENERAL PROVISIONS

 

Article 1. Scope of Regulation

2. This Decree provides measures to organize and guide the implementation of the Law on Personal Income Tax, including: taxpayers who are individuals residing in Vietnam and non-residing individuals; taxable income and various types of income not included in taxable income; tax-exempt income, reduced tax income; conditions for tax exemption, reduction; basis for calculating tax for each type of income; converting taxable income; tax period; withholding tax, filing tax on behalf, paying tax on behalf; finalizing tax, refunding tax; effective date of implementation.

This Decree applies to taxpayers, tax authorities, and other organizations and individuals related to the contents regulated in Article 1 of this Decree.

Article 2. Applicability

1. A taxpayer of personal income tax is an individual residing in Vietnam with taxable income as stipulated in Article 3 of the Law on Personal Income Tax arising both within and outside the territory of Vietnam, and a non-resident individual with taxable income as stipulated in Article 3 of the Law on Personal Income Tax arising within the territory of Vietnam.

Article 3. Taxpayers

2. The determination of resident individuals and non-resident individuals shall be carried out according to the provisions of Articles 4 and 5 of this Decree.

Article 4. Resident Individuals

A resident individual is an individual meeting one of the conditions prescribed in Clause 2 Article 2 of the Law on Personal Income Tax and detailed as follows:

1. Being present in Vietnam for 183 days or more in a calendar year or in 12 consecutive months from the first day of presence in Vietnam. In which, for individuals entering and exiting the country, the arrival day is counted as one day, the departure day is counted as one day, and if entering and exiting on the same day, it is counted as one day of residence. The arrival and departure days are based on the certification of the immigration management agency on the passport, travel permit, or relevant documents regarding the purpose of entry and exit of the individual when arriving and leaving Vietnam.

An individual being present in Vietnam as provided in this clause means the presence of that individual on the territory of Vietnam.

2. Having a permanent place of residence in Vietnam under one of the following two cases:

a) Registering a permanent place of residence, specifically as follows:

For Vietnamese citizens: it is the place where the individual lives regularly and stably without a time limit at a specific place and has registered permanent residence according to the law on residence.

For foreigners: it is the permanent residence address recorded on the Permanent Residence Card or the temporary residence address declared when applying for issuance of the Temporary Residence Card by the competent authority under the Ministry of Public Security.

b) Renting a house for residence in Vietnam according to the law on housing, with the duration of rental contracts from 183 days or more in the tax year, specifically as follows:

An individual who does not have or does not have a permanent place of residence as guided in point a of this clause but has a total of 183 days or more of renting houses for residence under rental contracts in the tax year is also determined to be a resident individual, including cases of renting houses in multiple places. Houses rented for residence include staying in hotels, guesthouses, lodges, hostels, residences at workplaces, headquarters of agencies, regardless of whether the individual rents directly or the employer rents for employees.

3. In case an individual has a permanent place of residence in Vietnam as stipulated in Clause 2 of this Article but actually is present in Vietnam for less than 183 days in the tax year and cannot prove that they are a resident of another country, then that individual is a resident in Vietnam.

Proof of being a resident of another country is based on the Certificate of Residency. In cases where individuals from countries or territories that have signed Double Taxation Avoidance Agreements and Preventing Tax Evasion with Vietnam do not issue Certificates of Residency, individuals provide copies of their passports to prove the period of residency.

The proof of being a resident of another country shall be based on the Residence Certificate. In cases where individuals from countries or territories that have signed Double Taxation Avoidance Agreements and Tax Evasion Prevention Treaties with Vietnam do not issue Residence Certificates, such individuals shall provide a copy of their Passport to prove their period of residence.

Article 5. Non-resident Individuals

Non-resident individuals as defined in Clause 3, Article 2 of the Personal Income Tax Law are those who do not meet the conditions stipulated in Article 4 of this Decree.

 

Chapter II

INCOME SUBJECT TO PERSONAL INCOME TAX

 

Article 6. Income Subject to Tax

1. The income subject to tax of individuals includes the types of income specified in Articles 7, 8, 9, 10, 11, 12, 13, 14, 15, and 16 of this Decree, except for income exempted from tax as provided in Section 1, Chapter III of this Decree.

2. The scope of determining the income subject to tax of resident and non-resident individuals is as follows:

a) For resident individuals, the income subject to tax includes income generated both within and outside the territory of Vietnam, regardless of where the income is paid and received.

b) For non-resident individuals, the income subject to tax includes income generated within the territory of Vietnam, regardless of where the income is paid and received.

3. In cases where the Socialist Republic of Vietnam has signed Double Taxation Avoidance Agreements and Preventing Tax Evasion with other countries, the amount of personal income tax already paid abroad shall be deducted from the amount of personal income tax payable in Vietnam according to the provisions of the Agreement.

Article 7. Business Income

Business income as defined in Clause 1, Article 3 of the Personal Income Tax Law includes:

1. Income from production and business activities of goods and services in accordance with the law. Specifically, income from the activities of households and individuals directly producing agricultural products, planted forests, livestock breeding, aquaculture, fishing, which have not been processed into other products or only undergone simple processing, and salt production shall apply only to cases that do not meet the conditions for exemption from tax as stipulated in Article 21 of this Decree.

2. Income from independent professions of individuals holding a license or certificate and registered for business in accordance with the law.

3. Income from agency activities, including insurance agencies, lottery agencies, multi-level marketing sales agencies.

4. Income from brokerage activities in accordance with the law.

5. Income from joint business activities with organizations and enterprises.

6. Income from electronic commerce business activities and business activities based on digital platforms.

Article 8. Salary and Wages Income

Salary and wages income as defined in Clause 2, Article 3 of the Personal Income Tax Law includes:

1. Salary and wages and other amounts having the nature of salary and wages received by employees from employers in all forms, whether in cash or not in cash.

2. Honoraria and other monetary or non-monetary benefits received by individuals from organizations, individuals, and employers in all forms:

a) Fees for participating in research projects, projects, programs; royalties as prescribed by the law on remuneration; fees for teaching activities; fees for cultural, artistic, sports, and physical education performances;

b) Amounts received from participation in boards of directors, supervisory boards, management boards, associations, professional associations, and other organizations established in accordance with the law;

c) Honoraria received from providing services by individuals who have not registered for business or tax registration for business activities, including those without or with a license or certificate;

d) Membership fees and other service charges serving individuals for health care, entertainment, sports, leisure, beauty. In cases where these services are shared and not named on membership cards or membership tickets, they are not included in taxable income;

đ) Office supply allowances, travel expenses, telephone, and work attire allowances exceeding the following levels:

For civil servants, public officials, and employees working in administrative state agencies, public institutions, the Party, mass organizations, and associations: the allowance level is applied according to the document of the competent state authority or the regulation of the agency or organization;

For employees working in enterprises and other organizations engaged in production and business activities: the allowance level is consistent with the determination of deductible costs when calculating corporate income tax under the Corporate Income Tax Law;

For employees working in international organizations and foreign representative offices: the allowance level is implemented according to the regulations of the international organization or the foreign representative office;

e) Amounts contributed by employers to supplementary pension insurance in accordance with the Social Insurance Law, voluntary pension insurance, and life insurance for employees;

g) Lunch allowances exceeding 1.2 million VND per person per month. If employers organize lunch for employees through direct cooking, purchasing meals, or issuing meal vouchers, such amounts are not included in the taxable income of individuals;

h) Housing rent, electricity, water, and accompanying services (if any)

In cases where employees benefit from housing built by employers for their current employment, the benefits, including electricity, water, and accompanying services (if any), are not included in the taxable personal income of employees;

In cases where employers pay housing rent, electricity, water, and accompanying services (if any) on behalf of employees, the actual amount paid on behalf is included in the taxable income of individuals but does not exceed 15% of the total taxable income of employees generated at the workplace excluding housing rent, electricity, water, and accompanying services (if any);

i) Monetary and non-monetary bonuses, including stock awards; bonuses from competitions and events organized by employers for employees. For non-monetary bonuses, the conversion is carried out in accordance with Article 17 of this Decree;

k) Other benefits that the employer provides to employees, including those provided on holidays and public holidays; expenses for hiring advisory services, tax procedure services for a specific individual or group of individuals; expenses for hiring domestic helpers, drivers, or other household workers under contracts.

3. Allowances, subsidies, and other income, except for the following items:

a) Monthly preferential allowances and one-time subsidies as prescribed by laws on preferential treatment for persons with meritorious service;

b) Monthly allowances and one-time subsidies for individuals participating in resistance wars, national defense, international missions, and volunteer youth who have completed their tasks;

c) National defense and security allowances, allowances for armed forces;

d) Hazardous and dangerous job allowances, and in-kind supplements for jobs in workplaces with hazardous and dangerous factors;

đ) Recruitment allowances, regional allowances;

e) Subsistence allowances paid by overseas Vietnamese agencies for agency members, spouses, and children accompanying agency members according to the Law on Overseas Vietnamese Agencies, Decree No. 08/2019/NĐ-CP on certain benefits for overseas Vietnamese agency members, and related amended or replaced documents;

g) Work injury allowances, occupational disease allowances, one-time childbirth allowances, allowances for reduced work capacity, one-time retirement allowances, monthly survivor allowances, and other allowances as prescribed by social insurance laws;

h) Emergency hardship allowances, unemployment allowances, termination allowances, and job loss allowances as prescribed by law;

In cases where organizations or enterprises specifically stipulate higher severance pay or job loss allowances in financial regulations, internal regulations, labor contracts, or collective labor agreements than those prescribed by law, the actual amount exceeding this limit shall not be included in the taxable income of employees;

i) Allowances for individuals receiving social assistance as prescribed by laws on social assistance;

k) Service allowances for high-level leaders;

l) One-time allowances for individuals transferred to areas with extremely difficult socio-economic conditions, one-time support for civil servants engaged in maritime and island sovereignty work as prescribed by law. One-time relocation allowances for foreigners residing in Vietnam, Vietnamese working abroad, and long-term Vietnamese residents abroad returning to work in Vietnam;

Specifically, one-time relocation allowances for foreigners residing in Vietnam, Vietnamese working abroad, and long-term Vietnamese residents abroad returning to work in Vietnam shall be based on the amounts specified in the decision or dispatching document, financial regulations, internal regulations, labor contracts, or collective labor agreements;

m) Allowances for village health staff;

n) Special allowances for specific industries and professions.

The allowances and subsidies not included in taxable income as prescribed in this clause must be regulated by competent state authorities according to laws on preferential treatment for persons with meritorious service, national defense, security, diplomacy, labor, social insurance, healthcare, education, and training, and related laws. If the received allowance or subsidy exceeds the prescribed amount, the excess shall be included in the personal income tax of the individual, except as provided in point h of this clause.

4. Non-wage and non-salary income not included in taxable personal income include:

a) Bonuses awarded with State-awarded titles; bonuses awarded with commendation titles and rewards as prescribed by laws on commendation and reward; bonuses awarded with national and international prizes recognized by the Vietnamese State; bonuses for technical improvements, inventions, and discoveries recognized by competent state authorities; bonuses for reporting violations of the law to state authorities;

b) Employer's support funds for employees' and their dependents' serious illness medical examinations and treatments, including: biological children, adopted children, children of ex-spouses; spouse; biological parents; parents-in-law; step-parents; foster parents;

The amount of support not included in taxable income is the actual amount supported by the employer based on invoices and receipts, but not exceeding the medical expenses of the employee and their dependents after deducting the payment from insurance organizations (if applicable);

Determination of serious illnesses according to the regulations of the Minister of Health;

c) Amounts received under regulations related to transportation means in state agencies, public institutions, Party organizations, and mass organizations; transportation means for picking up and dropping off employees between their residences and workplaces according to unit regulations;

d) Amounts received under regulations on official housing as prescribed by law;

đ) Income received outside of wages and salaries from participating in, serving activities of the Party, mass organizations, the National Assembly, or building, participating in opinions, reviewing, and auditing legislative documents, Resolutions, political reports; participating in inspection and supervision teams; meeting voters, receiving citizens; uniforms and other work related to directly serving the activities of the National Assembly Office, Ethnic Council, and various Committees of the National Assembly, Delegations of the National Assembly, Central Party Office and various Party Committees, Municipal Party Committee and various Municipal Committees.

e) The amount of money for purchasing airplane tickets paid by the employer on behalf of (or to settle for) foreign workers, Vietnamese workers working abroad returning home once a year from Vietnam to the country where the foreign worker holds citizenship or where the family of the foreign worker resides, and vice versa, the country where the Vietnamese worker is working back to Vietnam, and vice versa;

g) The amount of tuition fees for the children of foreign workers studying in Vietnam, and the children of Vietnamese workers working abroad studying abroad at the primary, secondary, and high school levels, paid by the employer on behalf of (or to settle for) the worker;

h) The amount of money spent by the employer on purchasing non-mandatory insurance products without accumulated premiums for the worker, including health insurance and life insurance (excluding life insurance with premium refunds), where the policyholder does not receive accumulated premiums from participating in the insurance, except for the insurance payment or compensation according to the insurance contract settled by the insurance company;

In cases where non-mandatory insurance products without accumulated premiums are purchased from insurance companies not established and operating under Vietnamese law but permitted to sell insurance in Vietnam, such expenses shall also not be included in the taxable income as stipulated herein;

i) The amount of expenditure paid by the employer on behalf of the worker for training to improve skills and qualifications suitable for the worker's professional tasks or according to the employer's plan;

Payments made by the employer to suppliers or to workers to serve the transfer, rotation, or business trip of workers as prescribed in the decision or document on transfer, rotation, dispatching workers on business trips, financial regulations, internal regulations, labor contracts, or collective labor agreements, and accompanied by invoices and receipts in accordance with regulations;

Income received by individuals from associations or organizations as sponsors when the individual is a member of that association or organization, participating in creating literary and artistic works to fulfill state political tasks or according to programs consistent with the charter of the association or organization, and sponsorship funds are sourced from the state budget or managed in accordance with state regulations;

Amounts received from the employer for funeral and wedding expenses for the worker and their family as prescribed in the financial regulations, internal regulations, labor contracts, or collective labor agreements of the income-generating entity, and consistent with the deductible amount when determining corporate income tax according to corporate income tax laws;

Money and benefits received from trade union finances that do not constitute wages or salaries as stipulated by the Trade Union Law;

Nutritional allowances and special care allowances to ensure women's health and physiological needs as prescribed in Article 5 and Article 8 of Decree No. 349/2025/NĐ-CP on the system of allowances and policies for sports team members participating in concentrated training and competitions.

Article 9. Income from capital investment

Income from capital investment as stipulated in Clause 3, Article 3 of the Law on Personal Income Tax includes:

1. Interest received from lending to organizations, enterprises, households, and individuals under loan contracts or loan agreements.

2. Dividends received from contributing capital to purchase shares; income received from participating in capital contributions to limited liability companies, partnerships, cooperatives, cooperative federations, joint ventures, business cooperation contracts, and other business forms as prescribed by law; income received from participating in capital contributions to credit institutions; income received from contributing capital to stock investment funds and other investment funds established and operating in accordance with the law.

3. Income from capital investment in other forms such as:

a) The additional value of contributed capital received when a business is dissolved, its operational model is changed, it is split, merged, or consolidated, or when capital is withdrawn;

b) Income received from bond interest, bill interest, and other securities issued by domestic organizations;

c) Other income received from capital investment in other forms as prescribed by law, including cases where capital is invested in the form of tangible assets, land use rights, immovable property attached to land, intellectual property rights, technology, and technical secrets;

d) Income from dividends paid in shares, shares issued from retained earnings for existing shareholders, and income from increased capital recorded as profits.

Article 10. Income from Transfer of Capital

Income from transfer of capital as stipulated in Clause 4, Article 3 of the Law on Personal Income Tax includes:

1. Income from transferring part or all of the contributed capital in a limited liability company, partnership, business cooperation contract, cooperative, cooperative federation, people's credit fund, or other organization.

2. Income from transferring securities, which includes income from transferring shares, share subscription rights; transferring bonds, bills, fund certificates, and other types of securities as prescribed by the Securities Law; income from transferring shares of individuals in a joint-stock company as stipulated in Clause 2, Article 4 of the Securities Law and Article 121 of the Enterprise Law.

3. Income from contributing capital in the form of contributed capital or securities to establish a business or increase the capital of a business as prescribed by law.

4. Income from transferring capital in other forms, including selling a business, transferring capital contribution rights, and other forms of capital transfer as prescribed by law.

5. In the case of selling a private business or a single-member limited liability company wholly owned by an individual through the transfer of capital that is tied to real estate, this shall be considered income from the activity of transferring real estate.

Article 11. Income from Transfer of Real Estate

Income from transfer of real estate as stipulated in Clause 5, Article 3 of the Law on Personal Income Tax is income from activities of transferring real estate or entrusting management rights, where the entrusted party has full ownership rights over the real estate as prescribed by civil law, specifically as follows:

1. Income from transferring land use rights; income from transferring land use rights and immovable property attached to land, wherein immovable property attached to land includes:

a) Housing, including future housing;

b) Infrastructure structures and construction works attached to land, including future construction works according to the Law on Real Estate Business;

c) Agricultural, forestry, and fishery products attached to land.

2. Income from transferring ownership or usage rights to housing, including future housing according to the Law on Real Estate Business.

3. Income from transferring land lease rights in land lease contracts (including land with water surfaces), water surface lease rights.

4. Other income received from transferring real estate in any form, including income from contributing real estate to establish a business or increase the capital of a business as prescribed by law.

Article 12. Income from Lottery Prizes

Income from lottery prizes as stipulated in Clause 6, Article 3 of the Law on Personal Income Tax includes amounts of money or physical assets that individuals receive, including:

1. Lottery prizes paid out by lottery companies.

2. Prizes won in promotional activities when participating in the purchase and sale of goods and services as prescribed by the Trade Law.

3. Prizes won in permitted betting forms.

4. Prizes won in games, contests with awards, and other prize-winning forms, except for casino winnings and the prize money specified in Point i, Clause 2, Article 8 of this Decree.

Article 13. Income from Royalties

Income from royalties as stipulated in Clause 7, Article 3 of the Law on Personal Income Tax includes:

1. Income from the transfer or assignment of intellectual property rights objects as prescribed by the Intellectual Property Law.

2. Income from technology transfer as prescribed by the Technology Transfer Law.

Article 14. Income from Franchise Rights

Income from franchise rights as stipulated in Clause 8, Article 3 of the Law on Personal Income Tax includes income received by individuals from franchise contracts, including cases where franchise rights are reassigned as prescribed by the Commercial Law.

Article 15. Income from Inheritance and Gifts

Income from inheritance and gifts as stipulated in Clause 9, Article 3 of the Law on Personal Income Tax includes:

1. Income from receiving inheritance or gifts which are part or all of the capital contribution in limited liability companies, partnerships, joint venture contracts, cooperatives, cooperative unions, people's credit funds, and other organizations.

2. Income from receiving inheritance or gifts which are shares, share subscription rights; bonds, promissory notes, fund certificates, and other securities as prescribed by the Securities Law; shares of individuals in joint stock companies as prescribed in Clause 2, Article 4 of the Securities Law and Article 121 of the Enterprise Law.

3. Income from receiving inheritance or gifts which are real estate including: land use rights; land use rights with attached immovable property; ownership rights to houses, including future residential buildings; infrastructure and construction works attached to land, including future construction works; land lease rights in land lease contracts (including water surface land); water surface lease rights; other immovable property as prescribed by law.

4. Income from receiving inheritance or gifts which are automobiles, motorcycles, motorbikes, watercrafts, including barges, yachts, tugboats, push boats, boats, including pleasure boats, aircraft, hunting guns, sports guns, and other assets requiring registration of ownership or use rights with state management agencies.

Article 16. Other Income

Other income as stipulated in Clause 10, Article 3 of the Law on Personal Income Tax includes:

1. Income from transferring national domain names ".vn" is income received from transferring the right to use national domain names ".vn" to other organizations or individuals.

2. Income from transferring greenhouse gas emission reduction results, carbon credits owned by individuals who possess greenhouse gas emission reduction results, carbon credits, except in cases prescribed in Clause 1, Article 34 of this Decree.

3. Income from transferring license plates obtained through auction as prescribed by law.

4. Income from transferring digital assets including virtual assets, encrypted assets, and other digital assets as prescribed by the Digital Industry Law.

Article 17. Conversion of Taxable Income

1. Personal income tax payable received in foreign currency must be converted into Vietnamese Dong at the buying rate of the commercial bank where the individual has an account for transactions or where the organization or individual paying the income has an account to make the payment at the time the income arises. In cases where organizations or individuals do not have accounts in Vietnam, the central exchange rate of the Vietnamese Dong with the US Dollar or the cross-exchange rate of the Vietnamese Dong with other foreign currencies published on the electronic portal of the State Bank of Vietnam shall be used at the time the income arises.

2. Personal income tax payable received in non-monetary form must be converted into monetary form and calculated in Vietnamese Dong based on the market transaction value of the product or service or similar or equivalent products or services at the time the income arises.

 

Chapter III

INCOME EXEMPT FROM TAXATION, TAX REDUCTION

 

Section 1

INCOME EXEMPT FROM TAXATION

 

Article 18. Income from Transfer, Inheritance, Gift of Real Estate

1. Personal income tax exemption applies to income from transfer, inheritance, gift of real estate (including future construction projects under laws on real estate business) between: husband and wife; biological father and mother with their biological children; adoptive father and mother with their adopted children; father-in-law and mother-in-law with their daughter-in-law (including when the husband dies); father-in-law and mother-in-law with their son-in-law (including when the wife dies); grandfather and grandmother with their grandchild; uncle and aunt with their niece or nephew; full siblings with each other.

2. In cases where real estate (including future construction projects under laws on real estate business) is divided between spouses upon divorce according to agreement or court ruling, the income from dividing this property is exempt from taxation.

3. The procedures for tax exemption shall be carried out in accordance with the laws on tax administration.

Article 19. Income from Transfer of Single Residential Property, Right to Use Residential Land, and Assets Attached to Residential Land of Individuals

1. Personal income tax exemption applies to income from transferring residential property, right to use residential land, and assets attached to residential land of individuals if the transferee only has one residential property and right to use residential land in Vietnam.

The exemption provisions of this clause do not apply to the transfer of residential property or future construction projects.

2. An individual transferring a single residential property and right to use residential land in Vietnam who is exempted from tax under Clause 1 of this Article must meet the following conditions:

a) Only having sole ownership of one residential property or sole right to use one plot of residential land (including cases where there is a residential property or a future construction project attached to that plot of land) at the time of transfer. If an individual has additional residential properties or future construction projects at the time of transfer, such transfer cannot be considered as the sole residential property or right to use residential land of the individual.

In cases of transferring a jointly owned residential property or jointly used residential land (including cases where both husband and wife jointly own a residential property or jointly use residential land), only the individual without another residential property or right to use residential land elsewhere will be exempted from tax; individuals jointly owning or using residential property or residential land will not be exempted from tax if they also have other residential properties or rights to use residential land.

b) Having ownership of residential property or right to use residential land for at least 183 days up to the time of transfer.

The date of determining ownership of residential property or right to use residential land is the date of issuance of the Certificate of Right to Use Residential Land, Ownership of Residential Property, and Other Assets Attached to Land. In cases of reissuance or replacement according to laws on land, the date of determining ownership of residential property or right to use residential land is calculated based on the date of issuance of the Certificate of Right to Use Residential Land, Ownership of Residential Property, and Other Assets Attached to Land before reissuance or replacement.

c) Transferring the entire residential property and right to use residential land. If an individual has sole or joint ownership of a single residential property and right to use residential land but transfers only part of it, the tax exemption does not apply to the transferred portion.

3. The single residential property and right to use residential land exempted from tax due to the individual's transfer of real estate must be declared and the individual bears responsibility for it. If incorrect declaration is discovered, taxes will be recovered and penalties imposed according to laws on tax administration and related laws.

4. The procedures for tax exemption shall be carried out in accordance with the laws on tax administration.

Article 20. Income from the value of land use rights granted to individuals by the State

1. Exemption from personal income tax for income from the value of land use rights granted to individuals by the State without payment or with reduced land use fees as prescribed by law.

2. In cases where individuals are exempted or granted reductions in land use fees when land is transferred, if such individuals transfer the area of land that was exempted or had reduced land use fees, they shall declare and pay taxes on income from the transfer of immovable property.

3. The procedures for tax exemption shall be carried out in accordance with the laws on tax administration.

Article 21. Income of households and individuals directly producing agricultural products, planted forests, livestock, aquaculture, and fishing activities that have not been processed into other products or only undergone simple processing; salt production

1. Exemption from personal income tax for income of households and individuals directly producing agricultural products, planted forests, livestock, aquaculture, and fishing activities that have not been processed into other products or only undergone simple processing; salt production.

2. The exemption from personal income tax for income of households and individuals as stipulated in Clause 1 of this Article must meet the following conditions:

a) Having land use rights, land lease rights under land lease contracts (including water surface land), water surface use rights, legal water surface lease rights for production and direct participation in labor for the production of agricultural products, planted forests, livestock, aquaculture, and fishing, salt production.

In cases where land or water surface is leased from other organizations or individuals, there must be a legal land or water surface lease agreement (except in cases where households or individuals undertake forest planting, care, management, and protection of forests according to the law). For fishing activities, there must be a certificate of ownership or a contract leasing boats or ships used for fishing purposes and direct participation in fishing activities (except for fishing on rivers using bottom nets and not engaging in prohibited fishing activities as prescribed by law).

b) Actually having a place of residence in the locality where the production activities of agricultural products, planted forests, livestock, aquaculture, and salt production take place.

The locality where the production activities of agricultural products, planted forests, livestock, aquaculture, and salt production take place as stipulated herein is calculated based on commune administrative units, including communes adjacent to the communes where the production activities take place.

Specifically, for fishing activities, it does not depend on the place of residence.

3. The determination of products that have not been processed into other products or only undergone simple processing as stipulated in Clause 1 of this Article shall be implemented in accordance with the provisions of Decree No. 181/2025/NĐ-CP detailing the implementation of certain articles of the Value Added Tax Law and related amendments and supplements.

Article 22. Income from dividends of cooperative members, agricultural cooperative unions, and individual farmers who enter into contracts with enterprises participating in "Large Fields", commercial forestry, and aquaculture

1. Exemption from personal income tax for income from dividends of cooperative members, agricultural cooperative unions, and individual farmers who enter into contracts with enterprises participating in "Large Fields" in the production and marketing of agricultural products, commercial forestry, and aquaculture.

2. The determination of cooperative members and union members as the basis for implementing the tax exemption as stipulated in Clause 1 of this Article shall be carried out in accordance with the law on cooperatives.

3. Individuals participating in "Large Fields", commercial forestry, and aquaculture who are exempted from tax as stipulated in Clause 1 of this Article must meet the following conditions:

a) Having land use rights, land lease rights under land lease contracts (including water surface land), water surface use rights, legal water surface lease rights for participation in "Large Fields", commercial forestry, and aquaculture (including cases where land or water surface is leased from other organizations or individuals according to the law);

b) Actually having a place of residence in the locality where the "Large Fields", commercial forestry, and aquaculture activities take place.

The locality where the "Large Fields", commercial forestry, and aquaculture activities take place as guided herein is calculated based on commune administrative units, including communes adjacent to the communes where the "Large Fields", commercial forestry, and aquaculture activities take place.

Article 23. Income from converting agricultural land assigned by the State for production to household families and individuals

1. Personal income tax shall be exempted on the income of individuals from converting agricultural land to rationalize agricultural production without changing the purpose of land use for household families and individuals directly engaged in agricultural production, which have been assigned by the State for production.

2. The procedures and documents for tax exemption shall be carried out in accordance with the laws on tax administration.

Article 24. Income from interest on government bonds, local government bonds, deposits at credit institutions, and life insurance contracts

1. Personal income tax shall be exempted on the income from interest received by individuals from government bonds issued by the Government and local government bonds issued by provincial People's Committees.

2. Personal income tax shall be exempted on the interest income received by individuals from deposits in Vietnamese dong, gold, and foreign currencies at credit institutions, branches of foreign banks established and operating under the provisions of the Law on Credit Institutions, including interest from demand deposits, time deposits, savings accounts, deposit certificates (including interest from the transfer of deposit certificates), promissory notes, bills of exchange, and other deposit forms according to the principle of full repayment of principal and interest to depositors as agreed.

3. Personal income tax shall be exempted on the interest income from life insurance contracts that individuals receive under life insurance contracts with insurance companies.

Article 25. Income from remittances

1. Personal income tax shall be exempted on the amount of money received by individuals from abroad sent by relatives who are Vietnamese residing overseas, Vietnamese working, serving, or studying abroad to their relatives in Vietnam.

2. In cases where individuals receive money from abroad sent by foreign relatives meeting the conditions for encouraging money transfers back home as stipulated by the State Bank of Vietnam, they shall also be exempted from tax in accordance with this provision.

3. The basis for determining exempted income includes documents proving the source of money received from abroad and payment vouchers of organizations making payments on behalf (if any).

Article 26. Night shift wages, overtime pay, and wages for non-vacation days

1. Personal income tax shall be exempted on night shift wages and overtime pay at workplaces in compliance with the legal provisions on conditions and hours.

Organizations and enterprises paying income must prepare a detailed list reflecting the night shifts and overtime worked at the workplace, the amount of night shift and overtime wages paid to employees. This list must be kept by the organization or enterprise paying the income and presented when requested by the tax authority. If a separate list is not prepared, the organization paying the income shall be responsible for proving the night shift and overtime wages through payroll records, attendance sheets, labor contracts, and other legal documents.

2. Personal income tax shall be exempted on wages and salaries paid for non-vacation days in compliance with the legal provisions on conditions and rates of wages and salaries for non-vacation days as stipulated in Clause 3, Article 113 of the Labor Code and the Civil Servants Law and the Public Servants Law.

3. In cases where night shift wages, overtime pay, and wages and salaries for non-vacation days exceed the legal limits, the excess amount shall be included in the taxable income of the individual.

Article 27. Pensions paid by the Social Insurance Fund; income from supplementary retirement funds and voluntary retirement funds

1. Personal income tax shall be exempted for pensions paid by the Social Insurance Fund according to the social insurance law, including cases where individuals living and working in Vietnam receive pension income paid by foreign countries.

2. Personal income tax shall be exempted for income from supplementary retirement funds and voluntary retirement funds, regardless of whether it is paid periodically, in a lump sum, before or after retirement age.

Article 28. Income from scholarships

1. Personal income tax shall be exempted for income from scholarships received from the state budget, including: scholarships from the Ministry of Education and Training, Department of Education and Training, National Scholarship Fund, talent promotion funds, educational encouragement funds, public educational institutions, or other types of scholarships funded from the state budget.

2. Personal income tax shall be exempted for income from scholarships received from domestic and foreign organizations (including living expenses) under the support programs of those organizations.

3. Organizations paying scholarships to individuals as stipulated in Clause 1 and Clause 2 of this Article must retain scholarship award decisions and payment receipts. In cases where individuals receive scholarships directly from foreign organizations, the recipients must retain relevant documentation or receipts (if available) to prove the receipt of such income.

Article 29. Income from insurance contract indemnities, work accident compensation, state compensation, and other compensations

1. Personal income tax shall be exempted for income from life insurance, non-life insurance, health insurance contract indemnities that individuals receive from life insurance companies, non-life insurance companies, health insurance companies, micro-insurance providers to insured persons or beneficiaries according to signed insurance contracts.

The basis for determining these indemnity amounts is the indemnification document or decision issued by the insurance company or court and the payment receipt for indemnity.

2. Personal income tax shall be exempted for income from work accident compensation that workers receive from employers or the Social Insurance Fund when they suffer accidents during their employment.

The basis for determining these compensation amounts is the compensation document or decision issued by the employer or court and the payment receipt for work accident compensation.

3. Personal income tax shall be exempted for income from compensation, support, and resettlement provided by the State upon land acquisition as prescribed, including income from compensation and support provided by organizations and enterprises when implementing land acquisition.

The basis for determining income from compensation, support, and resettlement as stipulated in this clause is determined according to the approved compensation and resettlement plan by the competent state authority.

4. Personal income tax shall be exempted for income from state compensation according to the laws on state compensation.

The basis for determining this compensation amount is the decision of the competent state authority requiring the agency or individual with erroneous decisions to compensate and the payment receipt for compensation.

5. Personal income tax shall be exempted for income from tort damages compensation (including late payment interest) according to the Civil Code.

The basis for determining the exempted compensation amount is the final and binding judgment or decision of the Court or the notarized or authenticated agreement on damage compensation between the parties according to the law.

Article 30. Income received from organizations and charitable funds

1. Personal income tax shall be exempted for income received from organizations and charitable funds established or recognized by competent state authorities and operating for charitable, humanitarian, and educational purposes without profit-making objectives.

2. The basis for determining exempted income is the document or decision granting the income from the charitable fund and payment vouchers for money or goods provided by organizations and charitable funds.

Article 31. Income received from foreign aid sources

1. Personal income tax shall be exempted for income received from foreign aid sources for charitable and humanitarian purposes in the form of government and non-governmental assistance (including official development assistance, non-official development assistance, and international emergency aid for disaster relief and aftermath recovery) approved by competent state authorities.

2. The basis for determining exempted income is the document of competent state authorities approving the receipt of aid.

Article 32. Income from wages and salaries of Vietnamese seafarers

1. Personal income tax shall be exempted for income from wages and salaries of Vietnamese seafarers working for foreign shipping companies or Vietnamese shipping companies engaged in international transportation.

2. The determination of Vietnamese seafarers working for foreign shipping companies or Vietnamese shipping companies engaged in international transportation to be exempted from tax under this provision shall be carried out according to the provisions of the Vietnamese Maritime Code and related legal regulations.

Article 33. Income from activities providing goods and services directly serving distant sea fishing operations

Personal income tax shall be exempted for income of individuals who are ship owners, individuals with the right to use ships, and individuals working on ships obtained from activities providing goods and services directly serving distant sea fishing operations as prescribed by law.

Article 34. Income from transferring emission reduction certificates, carbon credits; income from green bond interest, transfer of green bonds

1. Personal income tax shall be exempted for income from the first transfer of results of greenhouse gas emission reductions and carbon credits issued to individuals who have been granted recognition of such results and credits.

2. Personal income tax shall be exempted for income from green bond interest.

3. Personal income tax shall be exempted for income from the first transfer of green bonds after issuance.

The income from transferring green bonds exempted under this clause is the personal income received from the transfer of green bonds that the individual directly purchased from the issuer of green bonds.

Article 35. Income from wages and salaries from performing scientific and technological tasks and innovation

1. Personal income tax shall be exempted for income from wages and salaries from performing scientific and technological tasks and innovation.

2. The income of individuals from wages and salaries for performing scientific and technological tasks and innovation exempted from tax shall be determined as follows:

a) For scientific and technological tasks and innovation using state budget:

The wages and salaries of individuals performing scientific and technological tasks and innovation using the state budget are the remuneration for participating in scientific and technological tasks and innovation as stipulated in point a, Clause 1, Article 6 of Decree No. 265/2025/NĐ-CP detailing and guiding the implementation of certain provisions of the Law on Science, Technology, and Innovation regarding finance and investment in science, technology, and innovation.

The remuneration for participating in scientific and technological tasks and innovation of individuals shall be determined based on the scientific and technological tasks and innovation using the state budget approved by the competent authority according to the provisions of Decree No. 267/2025/NĐ-CP detailing and guiding certain provisions of the Law on Science, Technology, and Innovation regarding programs, scientific and technological tasks and innovation, and some provisions promoting scientific research, technological development, and innovation; encouraging scientific and technological activities and innovation in enterprises; recognizing innovation centers, supporting innovative startups; recognizing individuals and enterprises of innovative startups; infrastructure networks and ecosystems of innovative startups.

b) For scientific and technological tasks and innovation not using the state budget:

Scientific and technological tasks and innovation not using the state budget are scientific and technological tasks and innovation under the law on science, technology, and innovation, approved and implemented by enterprises or joint units through legitimate funding sources, excluding funding from the state budget.

The determination of wages and salaries of individuals participating in scientific and technological tasks and innovation not using the state budget shall be carried out according to the provisions on enterprise expenditure for experts, scientists, and individuals implementing scientific research, technological development, and innovation tasks stipulated in Clause 1, Article 15 of Decree No. 265/2025/NĐ-CP or according to the provisions on enterprise expenditure for direct labor costs for individuals participating in scientific research, technological development, and innovation activities stipulated in Clause 2, Article 15 of Decree No. 265/2025/NĐ-CP.

The enterprise is responsible for establishing and promulgating internal procedures governing the management of scientific and technological tasks and innovation within its scope of management. It shall be responsible for the compliance of scientific research activities, technological development, and innovation activities approved by itself with the provisions on scientific research, technological development, and innovation stipulated in laws on science, technology, and innovation.

The file to determine the conditions for exemption from personal income tax on income from salaries and wages from performing scientific and technological tasks and innovation not funded by the state budget includes: Decision approving or description of the approved scientific and technological tasks and innovation; contract for hiring scientific research, technological development, and innovation; handover record, acceptance certificate of products, contract termination documents accompanied by relevant documents, invoices, and certificates (if any). This file shall be kept by the organization or enterprise paying the income and presented upon request by the tax authority.

Article 36. Income from copyright of scientific and technological tasks and innovation

1. Exemption from personal income tax on income from copyright of scientific and technological tasks and innovation when the results of the tasks are commercialized in accordance with the laws on science, technology, and innovation, and intellectual property rights.

2. Determination of commercialization of research results, technological development, and innovation in accordance with Article 27 of the Law on Science, Technology, and Innovation.

Article 37. Income of individual investors, experts from innovative startup projects, founders of innovative startup enterprises, individual investors contributing capital to venture capital funds

1. Exemption from personal income tax on income from capital investment received by individual investors from innovative startup projects, founders of innovative startup enterprises, and individual investors contributing capital to venture capital funds.

2. Exemption from personal income tax on income from salaries and wages of experts supporting innovative startups from innovative startup projects and innovative startup enterprises.

3. Determination of innovative startup projects, innovative startup enterprises, experts supporting innovative startups, individual investors in innovative startups, and individuals or groups of individuals who are founders of innovative startup enterprises shall be carried out in accordance with the laws on science, technology, and innovation; determination of venture capital funds and startup venture capital funds shall be carried out in accordance with the laws on science, technology, and innovation and laws on supporting small and medium-sized enterprises.

Article 38. Income from salaries and wages of foreign experts working in programs and projects funded by non-repayable ODA, non-governmental organizations' programs and projects in Vietnam; individuals who are Vietnamese nationals working at the representative offices of international organizations under the United Nations System in Vietnam; individuals participating in United Nations peacekeeping forces

1. Exemption from personal income tax on income from salaries and wages of foreign experts working in programs and projects funded by non-repayable ODA who are non-Vietnamese citizens entering Vietnam to provide advisory services on specialized and technical matters or to perform other tasks serving research, construction, review, monitoring, and implementation of non-repayable ODA programs and projects in accordance with or pursuant to agreements in international treaties on non-repayable ODA signed between competent authorities of the Vietnamese side and the foreign side.

Individuals exempted from tax under this clause apply to the following cases:

a) The foreign side selects and enters into a contract with the expert or contractor (company) where the expert is included in the list of consultants in the tender documentation of the contractor (company) based on the tender results approved by the competent authority of the foreign side and accepted by the Vietnamese side;

b) The Vietnamese side selects and enters into a contract with the expert or contractor (company) where the expert is included in the list of consultants in the tender documentation of the contractor (company) based on the tender results approved by the competent authority of the Vietnamese side and accepted by the foreign side.

2. Exemption from personal income tax on income from salaries and wages of foreign experts working in programs and projects, non-project activities receiving non-official development assistance (ODA) and emergency international aid for disaster relief (including aid from foreign non-governmental organizations) in Vietnam who are non-Vietnamese citizens directly implementing program, project, and non-project activities based on mutual agreement between the foreign donor and the project management agency or project owner of Vietnam as stipulated in the approved program, project, and non-project documents according to the laws on receiving, managing, and using foreign aid for Vietnam.

Individuals exempted from tax under this clause apply to the following cases:

a) A foreign non-governmental organization selects and enters into a contract with a foreign expert according to the terms of reference (TOR) attached to the contract for the foreign expert;

b) The project management agency or the program/project/non-project owner that does not belong to official development assistance and emergency international aid for disaster relief (including aid from foreign non-governmental organizations) selects and enters into a contract with a foreign expert according to the terms of reference (TOR) attached to the contract for the foreign expert.

3. Exemption from personal income tax on income from salaries and wages of Vietnamese nationals working at the representative offices of international organizations under the United Nations System in Vietnam who are Vietnamese citizens hired under contracts to work at the representative offices of international organizations under the United Nations System in Vietnam, excluding individuals who are Vietnamese nationals hired and working on an hourly basis.

4. Personal income tax shall be exempted from personal income derived from salaries and wages of individuals who have been authorized by competent authorities to participate in United Nations peacekeeping forces during their mission period as prescribed by law.

5. The documentation and procedures for tax exemption stipulated in Clauses 1, 2, and 3 of this Article shall be implemented in accordance with the laws on tax administration.

Article 39. Income of individual business owners and individuals as sole members of limited liability companies

Personal income tax shall be exempted from the income of individual business owners and individuals as sole members of limited liability companies established under Vietnamese law after the business has fulfilled its corporate income tax obligations.

 

Section 2

OTHER CASES OF TAX EXEMPTION AND TAX REDUCTION

 

Article 40. Tax reduction due to natural disasters, epidemics, fires, accidents, and serious illnesses

1. Taxpayers experiencing difficulties caused by natural disasters, epidemics, fires, accidents, or serious illnesses affecting their ability to pay taxes may be considered for tax reduction corresponding to the extent of damage but not exceeding the amount of personal income tax payable.

The determination of serious illness shall be in accordance with the regulations of the Minister of Health.

2. The consideration for tax reduction shall be carried out annually. Taxpayers encountering difficulties due to natural disasters, epidemics, fires, accidents, or serious illnesses in a given year shall be considered for tax reduction of that year's tax payable.

3. The tax payable as the basis for considering tax reduction is the total personal income tax that the taxpayer must pay in the taxable year, including:

a) Personal income tax payable according to the tax period for income from business operations and income from salaries and wages of individuals;

b) Personal income tax already paid or deducted for income from capital investment, income from capital transfer, income from real estate transfer, income from lottery winnings, income from copyright, income from franchise rights, income from inheritance, other income.

4. The basis for determining the extent of damage eligible for tax reduction is the actual expenses incurred to mitigate losses and to cover medical examination and treatment costs, minus any compensation or insurance received from insurance organizations (if any) or from organizations or individuals causing the damage (if any).

5. The amount of tax reduction shall be determined as follows:

a) In cases where the tax payable in the year exceeds the extent of damage, the tax reduction shall be equal to the extent of damage;

b) In cases where the tax payable in the year is less than the extent of damage, the tax reduction shall be equal to the tax payable.

6. Documentation and procedures for considering tax reduction under this Article shall be implemented in accordance with the laws on tax administration.

Article 41. Exemption of tax for high-quality digital industry workforce

1. Personal income tax shall be exempted for a period of five years from personal income derived from salaries and wages of high-quality digital industry workforce in the following cases:

a) Income from digital industry projects in concentrated digital technology zones;

b) Income from research and development projects, production of key digital products, semiconductor chips, artificial intelligence systems;

c) Income from activities training digital industry workforce.

2. The identification of high-quality digital industry workforce as the basis for tax exemption under Clause 1 of this Article shall be carried out in accordance with the laws on the digital industry and related laws.

a) The identification of high-quality digital industry workforce shall be conducted in accordance with Articles 5, 6, 7, 8, 9, and 10 of Decree No. 353/2025/NĐ-CP detailing certain provisions and measures to organize and guide the implementation of the Digital Industry Law and the laws on the digital industry;

b) The identification of digital industry activities shall be conducted in accordance with Article 13 of the Digital Industry Law and Article 4 of Decree No. 353/2025/NĐ-CP.

3. The tax exemption period shall be calculated continuously from the month when the exempted income arises. If income arises within a month, the tax exemption period shall be calculated for the full month.

4. In cases where an individual has income from salaries and wages exempted from tax under Clause 1 of this Article and also has other income from salaries and wages, the amount of personal income tax exempted shall be determined as follows:

5. Withholding tax and final settlement of tax shall be carried out in accordance with Article 50 and Article 51 of this Decree.

Article 42. Exemption from tax for individuals who are high-tech human resources

1. Exempt personal income tax for a period of five years on income from salaries and wages of individuals who are high-tech human resources in the following cases:

a) Income from conducting activities of researching and developing high-tech technologies listed in the Priority Investment Development High-Tech Technology Catalogue and the Encouraged Development High-Tech Product Catalogue as prescribed by the Law on High-Tech.

b) Income from activities of researching and developing strategic technologies listed in the Strategic Technology Catalogue and the Strategic Technology Product Catalogue as prescribed by the Law on High-Tech.

2. The determination of high-tech human resources conducting activities of researching and developing high-tech technologies or strategic technologies listed in the Priority Investment Development High-Tech Technology Catalogue or the Strategic Technology Catalogue and the Strategic Technology Product Catalogue as prescribed by the Law on High-Tech shall be carried out in specific cases as follows:

a) The determination of high-tech human resources as prescribed in Clause 1 of this Article to serve as the basis for tax exemption shall be implemented according to Article 13 of the Law on High-Tech and guiding documents.

b) The determination of activities of researching and developing high-tech technologies or strategic technologies listed in the Priority Investment Development High-Tech Technology Catalogue and the Encouraged Development High-Tech Product Catalogue; the Strategic Technology Catalogue and the Strategic Technology Product Catalogue shall be carried out according to Article 11 and Article 12 of the Law on High-Tech and guiding documents.

3. The tax exemption period shall be calculated continuously from the month when the exempted income arises. If income arises within a month, the tax exemption period shall be calculated for the full month.

4. In cases where an individual has income from salaries and wages exempted from tax under Clause 1 of this Article and also has other income from salaries and wages, the amount of personal income tax exempted shall be determined as follows:

5. Withholding tax and final settlement of tax shall be carried out in accordance with Article 50 and Article 51 of this Decree.

Article 43. Exemption from tax for the transfer of open-ended fund certificates

1. Exempt personal income tax on income from the transfer of open-ended fund certificates established under securities laws and at the time of selling such fund certificates, the holding period must be two years or more from the date of purchase.

2. In cases where individuals have open-ended fund certificates purchased before July 1, 2026 and transfer them from July 1, 2026 onwards, they will be exempt from personal income tax when transferring such fund certificates if the holding period is two years or more from the date of purchase.

3. In cases where individuals transfer open-ended fund certificates purchased at different times, the two-year holding period stipulated in Clauses 1 and 2 of this Article for such fund certificates shall be determined based on the principle that certificates purchased earlier are considered sold earlier.

Article 44. Reduction of tax on income from dividends distributed by securities investment funds and real estate investment funds

Personal income tax on income from dividends distributed by securities investment funds and real estate investment funds established under the Securities Law shall be reduced by 50% for a period of five years from July 1, 2026 to June 30, 2031.

 

Chapter IV

BASIS FOR CALCULATING TAX ON INCOME OF RESIDENTS

 

Section 1

INCOME FROM BUSINESS

 

Article 45. Personal income tax on income from business

1. Resident individuals engaged in production and business operations shall pay taxes according to Article 7 of the Law on Personal Income Tax, Decree No. 68/2026/NĐ-CP on tax policies and tax administration for individual businesses and guiding documents amending and supplementing it.

2. The tax rate applied to taxable turnover as prescribed in Clause 3 of Article 7 of the Law on Personal Income Tax shall be detailed according to the industry and profession catalogues attached to this Decree.

 

Section 2

INCOME FROM SALARIES AND WAGES

 

Article 46. Personal Income Tax on Income from Wages and Salaries

1. Personal Income Tax on income from wages and salaries of resident individuals shall be determined by multiplying the taxable income specified in Clause 2 of this Article, regardless of the place where the income is paid and received, by the progressive tax rate table prescribed in Article 9 of the Law on Personal Income Tax. The tax amount for each tax bracket is calculated by multiplying the taxable income of that bracket by the corresponding tax rate of that bracket.

2. Taxable income from wages and salaries is the total taxable income specified in Article 8 of this Decree received by the taxpayer during the tax period minus the following items:

a) Contributions to social insurance, health insurance, unemployment insurance, occupational liability insurance for certain occupations required to participate in mandatory insurance, voluntary social insurance contributions under the Social Insurance Law, voluntary health insurance contributions under the Health Insurance Law, contributions to supplementary pension insurance under the Social Insurance Law, and voluntary pension insurance and life insurance.

The maximum amount deductible for contributions to supplementary pension insurance under the Social Insurance Law, voluntary pension insurance, and life insurance when determining taxable income as stipulated herein is not more than three million VND per month for all forms of insurance participation, including both the amounts paid by the employer for the employee and the amounts voluntarily paid by the employee (if any).

In cases where resident individuals in Vietnam have income from wages and salaries abroad and have participated in mandatory insurance contributions according to the regulations of the country where they pay such insurance as social insurance, health insurance, unemployment insurance, and occupational liability insurance for certain occupations required to participate in mandatory insurance, those insurance fees can be deducted from their taxable income when calculating taxable income from wages and salaries.

Social insurance, health insurance, unemployment insurance, and occupational liability insurance contributions for certain occupations required to participate in mandatory insurance, contributions to supplementary pension insurance under the Social Insurance Law, and voluntary pension insurance made in a given year can be deducted from the taxable income of that year.

The basis for determining deductible income is a copy of the payment receipt (or fee) issued and confirmed by the insurance organization, supplementary pension fund, or insurance company, and a confirmation from the payer regarding the amount of insurance deducted and paid (in cases where the payer pays on behalf of the recipient).

b) Deductions for dependents as prescribed in Article 10 of the Law on Personal Income Tax and Article 47 of this Decree;

c) Charitable and humanitarian contributions and other deductions as prescribed in Article 11 of the Law on Personal Income Tax and Article 49 of this Decree.

3. The time of determination of taxable income from wages and salaries is the time when the employer pays wages and salaries to the taxpayer or the time when the taxpayer receives income, including monetary and non-monetary benefits, allowances, and other income as prescribed in Article 8 of this Decree during the tax period.

4. In cases where organizations or individuals pay income from wages and salaries to individuals without withholding personal income tax, the conversion of untaxed income into taxable income is as follows:

a) The basis for converting untaxed income into taxable income is the actual income received plus any monetary or non-monetary benefits paid by the payer on behalf of the recipient (if any), minus deductions. If the employer applies a "hypothetical tax" or "hypothetical housing allowance" policy, the basis for converting untaxed income into taxable income does not include "hypothetical tax" or "hypothetical housing allowance." If there are housing rental payments among the benefits paid on behalf of the recipient, the housing rental payment included in the basis for conversion is the actual amount paid but not exceeding 15% of the total taxable income generated at the workplace (excluding housing rent, electricity, water, and related services actually incurred, and "hypothetical housing allowance" if applicable).

b) The specific formula for determining the basis for conversion is as follows:

 

Where:

Actual income received is the monthly wage or salary received by the employee without tax, excluding income not subject to tax as specified in Article 8 of this Decree and income exempted from tax as specified in Section 1, Chapter III of this Decree.

Benefits paid on behalf are monetary or non-monetary benefits provided by the employer to the employee as stipulated in this Decree.

Deductions include: deductions for dependents; deductions for social insurance, health insurance, unemployment insurance, and occupational liability insurance for certain occupations required to participate in mandatory insurance, voluntary social insurance contributions under the Social Insurance Law, voluntary health insurance contributions under the Health Insurance Law, contributions to supplementary pension insurance under the Social Insurance Law, voluntary pension insurance, and life insurance up to the limit specified in point a, Clause 2 of this Article; deductions for charitable and humanitarian contributions and other deductions as specified in Article 49 of this Decree.

c) In cases where individuals are required to file annual tax returns as prescribed, the annual taxable income is the total taxable income of each month based on converted taxable income. For individuals with untaxed income from multiple payers, the annual taxable income is the total taxable income of each month from different payers in the year.

Article 47. Personal Allowance Deduction

1. Resident individuals are allowed to deduct from their taxable income from salaries and wages the personal allowance deduction as prescribed in Clause 1, Article 10 of the Law on Personal Income Tax, including:

a) The deduction amount for the taxpayer as stipulated in Point a, Clause 1, Article 10 of the Law on Personal Income Tax;

b) The deduction amount for each dependent as stipulated in Point b, Clause 1, Article 10 of the Law on Personal Income Tax.

2. The criteria and basis for determining dependents whom the taxpayer has the responsibility to support are as follows:

a) Children (including biological children, adopted children under the provisions of law, stepchildren of the wife, stepchildren of the husband) under 18 years old;

b) Children (including biological children, adopted children under the provisions of law, stepchildren of the wife, stepchildren of the husband) aged 18 or older in the following cases: persons who have lost civil capacity; persons with disabilities; persons without the ability to work;

c) Children (including biological children, adopted children under the provisions of law, stepchildren of the wife, stepchildren of the husband) currently studying at university, college, vocational high school, or vocational training, including children aged 18 or older currently attending secondary school grades (including the period waiting for examination results from June to September of grade 12), having no income or average monthly income from all sources of income throughout the year not exceeding the income level specified by the Minister of Finance;

d) Spouse or parents (biological father, biological mother, stepfather, stepmother, adoptive father, adoptive mother under the provisions of law, father-in-law, mother-in-law (or father-in-law, mother-in-law)) of the taxpayer;

đ) Other individuals without a place to rely on whom the taxpayer must directly support, including siblings (brothers, sisters) of the taxpayer; paternal grandfather, paternal grandmother, maternal grandfather, maternal grandmother of the taxpayer; aunts, uncles, cousins of the taxpayer; nephews, nieces of the taxpayer; other individuals who must be directly supported according to the provisions of law.

Dependents as prescribed in this point are individuals living together with the taxpayer and the taxpayer has the obligation to support them according to Articles 104, 105, and 106 of the Law on Marriage and Family and related laws.

3. Individuals considered as dependents according to the guidance in Points d and đ of Clause 2 of this Article must meet the following conditions:

a) For individuals within working age, they must simultaneously meet the following conditions: unable to work, having no income or average monthly income from all sources of income throughout the year not exceeding the level specified by the Minister of Finance;

b) For individuals outside working age, they must have no income or average monthly income from all sources of income throughout the year not exceeding the level specified by the Minister of Finance.

4. Individuals with inability to work as prescribed in this Article are those with a labor capacity reduction rate of 81% or more determined according to the provisions of law.

5. The taxpayer shall register the number of dependents along with valid documentation and bear full legal responsibility for the accuracy of the registration and the income of the dependents.

6. The dossier for identifying dependents eligible for personal allowance deduction shall be regulated by the Minister of Finance.

Article 48. Principles for Personal Exemption Deduction

1. Personal Exemption Deduction for the Taxpayer Themselves

a) In cases where the taxpayer has multiple sources of income from wages and salaries, at any given time, the taxpayer selects to calculate the personal exemption deduction at one place of income payment (calculated fully on a monthly basis);

b) In cases where the personal exemption deduction has not been deducted for the taxpayer during the tax year or the deduction period is less than twelve months, the taxpayer shall be entitled to a full twelve-month deduction when settling the final tax return according to regulations;

c) For foreign individuals residing in Vietnam, the personal exemption deduction is calculated from January of each year or from the month they arrive in Vietnam if it is their first presence in Vietnam until the month they end their labor contract and leave Vietnam within the tax year (calculated fully on a monthly basis).

2. Personal Exemption Deduction for Dependent Individuals

a) The taxpayer is eligible to claim a personal exemption deduction for dependent individuals if the taxpayer has registered for tax and registered the dependent individuals. The deadline for registering dependent individuals along with proof of dependency must be before December 31 of the tax year and must be consistently maintained for subsequent years unless there is a change;

In cases where the taxpayer has not claimed a personal exemption deduction for dependent individuals during the tax year, the deduction will be applied from the month the obligation to support arises;

b) When the taxpayer registers for a personal exemption deduction for dependent individuals, they will temporarily deduct the personal exemption from the month of registration (calculated fully on a monthly basis);

In cases where multiple taxpayers share the responsibility for supporting the same dependent individual, the taxpayers must agree among themselves to register the personal exemption deduction for one taxpayer during the tax year. Any changes to this agreement will apply to the next tax period;

c) In cases where the taxpayer has multiple sources of income from wages and salaries, the taxpayer may choose the place to register the personal exemption deduction for dependent individuals and must ensure that each dependent individual is only deducted once from one taxpayer during the tax year.

Article 49. Deductions for Charitable Contributions and Other Deductions

1. Resident individuals are entitled to deduct charitable contributions and humanitarian donations from taxable income before calculating income tax on wages and salaries, including:

a) Contributions to organizations and facilities caring for and supporting children in particularly difficult circumstances, disabled persons, and elderly people without support;

b) Contributions to charitable funds, humanitarian funds, and educational funds;

c) Contributions to organizations established and operating under legal provisions with the function of fundraising for charitable, humanitarian, and educational purposes, not for profit-making objectives.

Organizations, facilities, and funds specified in this clause must be permitted to establish or recognized by competent state authorities and operate for charitable, humanitarian, and educational purposes, not for profit-making objectives.

Documentation for determining charitable contributions as specified in this clause includes copies of legitimate receipts issued by organizations, facilities, and funds or non-cash payment vouchers processed through credit institutions.

2. Resident taxpayers are entitled to deduct expenses for healthcare and education-training of the taxpayer and their dependents from taxable income before calculating income tax on wages and salaries, including:

a) Expenses for medical examinations and treatments at domestic healthcare facilities within the scope covered by health insurance, up to a total of VND 23 million per year;

b) Expenses for education and training at domestic educational institutions, up to a total of VND 24 million per year, specifically: Tuition fees for preschool education, general education, vocational education, and higher education as stipulated by laws on education and training, and other professional skills at educational institutions.

3. The expenses eligible for deductions as specified in Clause 2 of this Article must meet the following conditions:

a) Receipts and documents in accordance with legal provisions; for medical expenses, an additional list of medical examination and treatment costs used at healthcare facilities as prescribed by the Minister of Health is required;

b) Receipts and documents for deductions must include information about the taxpayer or their dependents;

c) They must not be paid from other sources, including sponsorships, support, or payments made on behalf of organizations or individuals, state budget, social insurance fund, health insurance fund, or insurance payouts.

4. In cases where the reduction in tax for medical expenses as stipulated in Article 40 of this Decree or the occurrence of medical and education-training expenses as specified in Points b, g, and i of Clause 4, Article 8 of this Decree, these expenses will not be included in the deductions specified in Clause 2 of this Article.

5. Charitable contributions and other deductions arising in a particular year are deductible from taxable income of that year and cannot be carried forward to the taxable income of the next tax year. In cases where individuals have completed their final tax settlement but lack invoices and documents to verify the medical and education-training expenses as specified in Clause 3 of this Article, adjustments to tax liabilities will be made in accordance with tax management laws.

Article 50. Tax Deduction

1. Except for the cases specified in Clauses 2 and 3 of this Article, when organizations or individuals pay income to taxpayers, they must deduct tax and submit the deducted tax of individuals based on:

a) Monthly taxable income (for income paid by organizations or individuals, including payments made on behalf of individuals);

b) The progressive tax rate table prescribed in Article 9 of the Personal Income Tax Law.

2. Organizations or individuals paying salaries, wages, fees, or other payments to resident individuals without signing a contract or signing a labor contract under three months (including cases where salaries or other income are paid to workers whose labor contracts have been terminated) at a payment level of five million VND or more per transaction must deduct tax and submit the deducted tax of individuals at a rate of 10% on the income before making the payment. In cases where the payment level is less than five million VND per transaction, organizations or individuals paying income may deduct tax at a rate of 10% upon request by the individual.

If an individual only has income subject to tax deduction at the aforementioned rate but estimates that their total taxable income after personal deductions will not reach the threshold requiring tax payment, the individual with income must make a commitment (in accordance with the form issued together with the guidance document on tax management) and send it to the organization paying the income so that the organization can temporarily refrain from deducting personal income tax. Individuals making commitments are responsible for their commitments, and if fraud is discovered, they will be dealt with according to the laws on tax management and related laws.

Based on the individual's commitment, the organization paying the income does not deduct tax. At the end of the tax year, the organization paying the income still needs to compile a list and income of individuals who have not reached the tax deduction threshold according to the form issued together with the guidance document on tax management and submit it to the tax authority.

For resident individuals signing labor contracts of three months or longer, organizations or individuals paying income must deduct tax according to the progressive tax rate table prescribed in Clause 1 of this Article, including cases where individuals sign contracts of three months or longer at multiple locations.

3. Some specific cases are as follows:

a) In cases where employees receive bonuses in the form of shares or purchase shares at preferential prices under the Employee Stock Ownership Plan (ESOP) issuance plan, such bonuses are not included in salary or wage income when receiving the shares. When receiving income from transferring these shares, individuals must pay personal income tax on salary or wage income; simultaneously, when transferring, individuals must pay tax on income from securities transfers as stipulated in Article 54 of this Decree. In cases of transferring the same type of shares, personal income tax on salary or wage income must be paid until all bonus shares or ESOP shares are transferred.

The basis for determining the taxable income of bonus shares as provided herein is the amount recorded in the accounting books of the organization paying the income at the time of awarding the bonus. In cases where the amount recorded in the accounting books of the organization paying the income cannot be determined, the taxable income is calculated by multiplying the number of shares actually received by the par value; if the transfer price of the shares is lower than the par value, personal income tax on bonus shares is calculated based on the market price at the time of transfer.

The basis for determining the taxable income of ESOP shares as provided herein is the amount recorded in the accounting books of the organization paying the income at the time of issuing ESOP shares. In cases where the amount recorded in the accounting books of the organization paying the income cannot be determined, the taxable income is calculated by multiplying the number of shares actually received by the par value minus the amount the employee spent to purchase ESOP shares; if there is a negative difference, the individual is exempt from personal income tax on salary or wage income for ESOP shares.

Individuals receiving bonus shares or ESOP shares are responsible for fully declaring the source and actual value of the bonus shares or ESOP shares when registering the shares with the securities company or commercial bank where the individual has opened an account. The securities company or commercial bank where the individual has opened an account separately tracks the bonus shares and ESOP shares of the individual and deducts tax and submits the deducted tax at a rate of 10% corresponding to the taxable income from bonus shares or ESOP shares of the individual. Individuals aggregate income from bonus shares or ESOP shares into taxable income from salary or wage income for the tax year to settle personal income tax as prescribed.

b) In cases where employers purchase life insurance (excluding supplementary pension insurance and voluntary pension insurance) or other non-mandatory insurance with accumulated premiums of insurance companies established and operating in accordance with Vietnamese law for employees, employees are not required to include such insurance in taxable income from salary or wage income when the employer purchases the insurance. At the maturity date of the contract, the insurance company is responsible for deducting tax and submitting the deducted tax at a rate of 10% on the accumulated premium corresponding to the portion purchased by the employer for the employee from July 1, 2013. For life insurance premiums from January 1, 2026, the accumulated premium is calculated based on the excess over the limit specified in Point a, Clause 2, Article 46 of this Decree. In cases where the accumulated premium is paid in installments, the tax is deducted at a rate of 10% corresponding to each installment of the accumulated premium. Individuals are not required to settle tax on this income.

The employer shall be responsible for determining the portion of life insurance premiums from January 1, 2026 exceeding the limit specified in point a, Clause 2, Article 46 of this Decree to inform the insurance company. In cases where employees participate in supplementary pension insurance under the Social Insurance Law, purchase voluntary pension insurance, or life insurance, the maximum deduction of three million dong per month applies to the total contributions for these types of insurance. The employer shall allocate the maximum deduction of three million dong per month among one or more forms of insurance chosen by the employee.

The insurance company shall be responsible for monitoring separately the portion of life insurance premiums and other non-mandatory insurance premiums purchased or contributed by the employer for the employee as the basis for calculating individual income tax.

In cases where the employer purchases life insurance (excluding supplementary pension insurance and voluntary pension insurance) or other non-mandatory insurance with accumulated premiums from an insurance company not established and operating according to Vietnamese law, which is permitted to sell insurance in Vietnam, the employer shall be responsible for withholding tax and submitting the withheld tax at a rate of 10% on the amount of insurance premiums purchased or contributed exceeding the limit specified in point a, Clause 2, Article 46 of this Decree before paying wages to the employee. Individuals are not required to settle tax for this income.

c) For individuals who are foreigners working in Vietnam, organizations or individuals paying income (including cases where organizations or individuals from Vietnam refund salary or wages to foreign entities) shall base their withholding tax on the time worked in Vietnam recorded in the Employment Contract or dispatch document sent to work in Vietnam, applying the progressive tax rate (for individuals working in Vietnam for 183 days or more in the tax year) or the provisions of Article 64 of this Decree (for individuals working in Vietnam for less than 183 days in the tax year). Resident individuals who are foreigners terminating their employment contracts in Vietnam before departure must settle taxes with the tax authority or authorize another organization or individual to settle taxes and bear responsibility for the personal income tax due.

Article 51. Settlement of Tax

1. Organizations and individuals paying income; resident individuals having income from salaries and wages shall be responsible for settling tax annually, except in the following cases:

a) Individuals whose tax payable is less than the tax paid during the tax period without requesting a refund or offset against the next period;

b) Individuals with additional income from other sources where this income averaged monthly throughout the year does not exceed fifteen million dong and has been subject to withholding tax at a rate of 10% on the income specified in Clause 2, Article 50 of this Decree by the organization or individual paying the income, are not required to settle tax for this income.

In cases where individuals choose to directly settle tax with the tax authority, the tax management information system will support the consolidation of all sources of income from salaries and wages generated in the tax year and deduct the tax already withheld by the organization or individual paying the income within the tax year.

2. Except for the cases stipulated in Clause 3 of this Article, taxpayers may authorize the paying organization to settle tax on their behalf even if they have not worked for twelve months in the year, including:

a) Individuals with only one source of income from salaries and wages under a labor contract lasting three months or more arising from one organization and actually working there at the time of tax settlement, including cases where employees are transferred from an old organization to a new one due to mergers, consolidations, divisions, changes in business form, or both organizations being part of the same system;

b) Individuals with only one source of income from salaries and wages under a labor contract lasting three months or more arising from one organization and actually working there at the time of tax settlement, and having other income that has been subject to withholding tax as specified in point b, Clause 1 of this Article.

3. In the tax period, if individuals request a tax reduction due to natural disasters, epidemics, fires, accidents, or serious illnesses as stipulated in Article 40 of this Decree, or if they have incurred deductions as specified in Article 49 of this Decree and require these deductions to be applied before tax calculation, then the taxpayer must settle tax themselves.

4. The procedures and documentation for tax settlement and authorization for tax settlement shall be carried out in accordance with the laws on tax administration.

 

Section 3

INCOME FROM INVESTMENT CAPITAL AND TRANSFER OF CAPITAL

 

Article 52. Personal Income Tax on Income from Capital Investment

1. Personal income tax on income from capital investment of resident individuals shall be determined by multiplying taxable income with a tax rate of 5%.

2. Taxable income from capital investment includes all taxable income from capital investment as stipulated in Article 9 of this Decree that the taxpayer receives each time it arises.

3. The time for determining taxable income from capital investment is the time when organizations or individuals pay income to the taxpayer, except in cases provided for in Clauses 4, 5, and 6 of this Article.

4. In the case where an individual receives dividends in the form of shares, the existing shareholder who receives shares issued from the owner's capital does not have to pay personal income tax on income from capital investment at the time of receiving shares. When transferring these shares, the individual must pay personal income tax on income from capital investment for the income received in the form of dividends or shares issued from the owner's capital which was not taxed at the time of receipt; simultaneously, the individual must pay personal income tax on income from the transfer of securities according to regulations. In the case of transferring the same type of shares, the individual must pay personal income tax on income from capital investment until the number of shares received as dividends or issued from the owner's capital is exhausted.

Taxable income for personal income tax on income from capital investment in the case where an individual receives dividends in the form of shares or existing shareholders receive shares issued from the owner's capital is the value of dividends recorded in accounting books or the quantity of shares actually received multiplied by the par value of those shares. If the transfer price of shares is lower than the par value at the time of transfer, personal income tax on capital investment activities shall be calculated based on the market price at the time of transfer.

5. For income from increased capital recorded, individuals do not have to pay personal income tax on income from capital investment at the time of recording the increase in capital. When transferring capital, withdrawing capital, or dissolving the business, the individual must pay personal income tax on income from capital investment including the portion of the recorded increased capital value which was not taxed at the time of recording the increase in capital; simultaneously, the individual must pay personal income tax on income from the transfer of capital according to regulations.

In the case where an individual transfers capital or withdraws part of their contribution, the individual must pay personal income tax on income from capital investment until the amount equals the value of the recorded increased capital.

6. In the case where an individual receives income from investing capital abroad in any form, the time for determining taxable income is the time when the individual receives the income.

Article 53. Personal Income Tax on Income from Transfer of Capital

1. Personal income tax on income from the transfer of capital of resident individuals as stipulated in Clause 1, Article 10 of this Decree shall be determined by multiplying taxable income with a tax rate of 20% per transfer. Herein, taxable income from the transfer of capital is determined by subtracting the purchase price of the transferred capital and reasonable related expenses from the transfer price.

In the case where the purchase price and related expenses cannot be determined, personal income tax shall be determined by multiplying the transfer price with a tax rate of 2%.

2. The transfer price specified in Clause 1 of this Article is the amount of money received by the individual according to the capital transfer contract.

Some specific cases are regulated as follows:

a) In the case where the capital transfer contract stipulates payment in installments or deferred payments, the transfer price does not include installment interest or deferred payment interest as stipulated in the contract. Installment interest or deferred payment interest shall be subject to personal income tax on income from capital investment.

b) In the case where the capital transfer contract does not specify the payment price or the tax authority has grounds to determine that the payment price does not match the common transaction price on the market, the tax authority has the right to inspect and set the transfer price according to the law on tax administration.

3. The purchase price of the transferred capital specified in Clause 1 of this Article is the value of the capital contribution at the time of transferring capital, determined by the sum of the initial capital contribution value and subsequent contributions or additional purchases.

Some specific cases are regulated as follows:

a) In the case of capital contribution, the purchase price is the cumulative value of the capital contribution up to the time of transferring capital based on accounting records, invoices, and other documents.

b) In the case of purchased capital, the purchase price is the value of the capital at the time of purchase. The purchase price is determined based on the capital contribution repurchase contract and payment documents.

4. Reasonable related expenses for generating income from the transfer of capital include actual expenses incurred with valid invoices and receipts, including:

a) Expenses for necessary legal procedures for the transfer;

b) Fees and taxes paid to the state budget according to the law by the transferor;

c) Other expenses with supporting documents.

In the case where transfer costs occur abroad, original documents must be certified by a notary or independent auditor in the country where the costs occurred and translated into Vietnamese.

5. The time for determining taxable income is the completion time of the transaction according to the law or the time of changing the list of contributing members, except in cases provided for in Clause 6 of this Article.

6. Individuals who contribute capital through capital contributions do not have to pay personal income tax on the transfer of capital at the time of contribution. When transferring capital, withdrawing capital, or dissolving the business, the individual must pay personal income tax on income from the transfer of capital for the contributed capital which was not taxed at the time of contribution; simultaneously, the individual must pay tax on income from the transfer of capital or income from capital investment (in the case of withdrawing capital or dissolving the business) according to regulations.

Taxable income from the transfer of contributed capital shares when contributing capital is determined based on the value of the share as stipulated in the capital contribution contract at the time of capital contribution. In cases where an individual transfers or withdraws part of their contributed capital, they must pay personal income tax on the income from transferring capital until it equals the value of that contributed capital share.

Article 54. Personal Income Tax on Income from Securities Transfer

1. The personal income tax on income from securities transfer specified in Clause 2, Article 10 of this Decree is calculated by multiplying the transfer price by the tax rate of 0.1% for each transfer transaction.

2. The transfer price is determined as follows:

a) For listed or traded securities at the Stock Exchange, the actual selling price of the securities (which is the matched order price or negotiated price) as announced by the Stock Exchange;

b) For securities not covered by the provisions of point a of this clause, the transfer price is the price recorded in the transfer contract, the actual transfer price, or the price recorded in the accounting books of the entity holding the transferred securities at the latest financial report date according to accounting laws before the transfer.

3. The time for determining taxable income is the completion time of the transaction as prescribed by law, except as provided in Clause 4 of this Article, specifically as follows:

a) For listed or traded securities at the Stock Exchange, it is the time when the taxpayer receives income from transferring securities;

b) For securities of public companies that do not conduct transactions on the Stock Exchange but only transfer ownership through the system of the Vietnam Securities Depository and Central Counterparty Corporation, it is the time when the securities ownership is transferred at the Vietnam Securities Depository and Central Counterparty Corporation;

c) For securities not covered by the above cases, it is the time when the securities transfer contract becomes effective.

4. Individuals who contribute capital with untransferred securities are not required to declare and pay taxes from transferring securities at the time of capital contribution. When individuals transfer or withdraw capital, or dissolve the business, they must pay personal income tax on the income from transferring securities contributed at the time of capital contribution; simultaneously, individuals must pay tax on income from transferring capital or income from investing capital (in the case of withdrawing capital or dissolving the business) as prescribed.

Taxable income from the transfer of securities when contributing capital is determined based on the value of the securities as stipulated in the capital contribution contract at the time of capital contribution. In cases where an individual transfers or withdraws part of their contributed capital, they must pay personal income tax on the income from transferring securities until it equals the value of that contributed capital share in securities.

5. The determination of income from transferring derivative securities shall be regulated by securities laws and other related laws. The Minister of Finance shall specify the personal income tax on income from transferring derivative securities.

Article 55. Withholding Tax, Proxy Declaration and Payment of Tax on Income from Capital Investment

1. Organizations and individuals paying income from capital investment as prescribed in Article 52 of this Decree are responsible for withholding personal income tax before paying income to individuals, except in the cases prescribed in Clause 2 of this Article.

2. In cases where individuals receive dividends in the form of shares, or individuals as existing shareholders receive shares issued from retained earnings as prescribed in Clause 4, Article 52 of this Decree, the organization prescribed in Clause 4 of this Article must declare and pay tax on behalf of individuals on income from capital investment when individuals transfer the same type of securities. If the organization declaring and paying tax on behalf of individuals has been dissolved or declared bankrupt without having completed the declaration and payment of tax on behalf of individuals, then the individuals are responsible for declaring and paying tax according to regulations.

3. For individuals whose additional capital contributions are recorded, the organization where the individual has contributed capital is responsible for declaring and paying tax on behalf of individuals on income from capital investment when individuals transfer capital, withdraw capital, or dissolve the business. If the organization declaring and paying tax on behalf of individuals has been dissolved or declared bankrupt without having completed the declaration and payment of tax on behalf of individuals, then the individuals are responsible for declaring and paying tax according to regulations.

4. The organizations declaring and paying tax on behalf of individuals as prescribed in Clause 2 of this Article are as follows:

a) For securities traded through the trading system on the Stock Exchange, the organization declaring and paying tax on behalf of individuals is the securities company, commercial bank where the individual opens a securities deposit account, or the fund management company where the individual entrusts the investment portfolio;

b) For securities not traded through the trading system on the Stock Exchange, the organization declaring and paying tax on behalf of individuals is as follows: for securities of public companies registered for centralized securities custody at the Vietnam Securities Depository and Central Counterparty Corporation, the organization declaring and paying tax on behalf of individuals is the securities company or commercial bank where the individual opens a securities deposit account; for securities of joint-stock companies that are not public companies but have authorized a securities company to manage the shareholder list, the organization declaring and paying tax on behalf of individuals is the authorized securities company managing the shareholder list; for securities not covered by the provisions mentioned in this point, the organization declaring and paying tax on behalf of individuals is the issuer of the securities.

5. Documentation and procedures for withholding tax, proxy declaration and payment of tax are regulated by laws on tax administration.

Article 56. Withholding tax, substitute declaration, and substitute payment for income from capital transfer and securities transfer

1. Individuals with income from capital transfer as stipulated in Article 53 of this Decree shall declare and pay taxes according to regulations, except for cases specified in Clause 5 of this Article.

2. For income from securities transfer as stipulated in Article 54 of this Decree, organizations as specified in Clause 4 of this Article must withhold tax and submit the withheld tax amount at a rate of 0.1% on the transfer price.

3. In cases of contributing capital through contributed capital or securities contribution, the organization receiving the contributed capital is responsible for substitute declaration and substitute payment of tax for individuals' income from capital transfer and securities transfer when individuals transfer capital, withdraw capital, or dissolve the business. If the organization that performs substitute declaration and substitute payment has been dissolved or bankrupted without completing the substitute declaration and substitute payment for individuals, then the individuals are responsible for declaring and paying taxes according to regulations.

4. Organizations withholding tax

a) For securities traded through the trading system on the Stock Exchange, the organization withholding tax and submitting the withheld tax amount is the securities company or commercial bank where the individual opens a deposit account, or the fund management company where the individual entrusts the investment portfolio.

b) For securities not traded through the trading system on the Stock Exchange: securities of public companies registered for centralized securities at the Vietnam Securities Depository and Central Counterparty Corporation, the organization withholding tax and submitting the withheld tax amount is the securities company or commercial bank where the individual opens a securities deposit account; securities of joint-stock companies that are not public companies but the issuer entrusts a securities company to manage the shareholder list, the organization withholding tax and submitting the withheld tax amount is the entrusted securities company managing the shareholder list; securities not falling under the cases specified herein, the individual transferring securities directly declares tax to the tax authority.

5. Individuals complete their tax obligations for transferred capital before processing changes to the list of capital contributors or shareholder lists at the business where they transferred capital. If the business processes changes to the list of capital contributors or shareholder lists in the case of capital transfer while the individual has not completed their tax obligations, the business where the individual transferred capital will perform substitute declaration and substitute payment for these individuals.

6. Documentation and procedures for withholding tax, substitute declaration, and substitute payment are governed by laws on tax administration.

 

Section 4

INCOME FROM REAL ESTATE TRANSFER, LOTTERY PRIZES, ROYALTIES, BUSINESS RIGHTS, INHERITANCE, GIFTS AND OTHER INCOME
AWARDS, ROYALTIES, FRANCHISE FEES,
INHERITANCE RECEIVED, GIFTS AND OTHER INCOME

 

Article 57. Personal Income Tax on Income from Real Estate Transfer

1. Personal Income Tax on income from real estate transfer by resident individuals is determined by multiplying the transfer price by the tax rate of 2%. The transfer price of real estate is the price recorded in the transfer contract at the time of transfer.

2. For the case of transferring land use rights where the transfer contract does not record the land price or the land price in the transfer contract is lower than the price calculated based on the land price list and land price adjustment coefficient (if applicable) as prescribed by laws on land at the time of determining taxable income, the transfer price of land is the land price according to the land price list and land price adjustment coefficient (if applicable) as prescribed by laws on land.

3. For the case of transferring land use rights and attached assets (including houses, infrastructure, and architectural works) where the transfer contract does not record the land price and attached asset prices or the land price in the transfer contract is lower than the price calculated based on the land price list and land price adjustment coefficient (if applicable) as prescribed by laws on land, and the value of houses, infrastructure, and attached architectural works is lower than the stamp duty price of houses prescribed by the provincial People's Committee at the time of determining taxable income, then:

a) The value of land use rights is determined according to Clause 2 of this Article if the transfer contract does not record the land price or the land price in the transfer contract is lower than the price calculated based on the land price list and land price adjustment coefficient (if applicable) as prescribed by laws on land;

b) The value of houses, infrastructure, and attached architectural works is determined based on the stamp duty price of houses prescribed by the provincial People's Committee. If the provincial People's Committee does not have a regulation on the stamp duty price of houses, it is based on the classification of houses, construction standards, and basic construction norms, and the actual residual value of the works on the land as prescribed by the Ministry of Construction.

For future construction projects, the value is determined based on the proportion of capital contribution to the total contract price multiplied by the stamp duty price of construction projects prescribed by the provincial People's Committee. If the provincial People's Committee has not yet established unit prices, the construction project investment cost announced and applied by the Ministry of Construction at the time of submitting tax declaration documents to the tax authority is applied.

4. In the case of subleasing where the sublease price per unit area in the contract is lower than the lease price per unit area calculated based on the land price in the land price list prescribed by the provincial People's Committee multiplied by the land price adjustment coefficient (if applicable) as prescribed by laws on land at the time of subleasing, the sublease price is determined based on the land price in the land price list prescribed by the provincial People's Committee and the land price adjustment coefficient (if applicable).

5. The time point for determining taxable income from real estate transfer is as follows:

a) In the case where the transfer contract does not agree that the buyer is the substitute payer for the seller, the time point for determining taxable income is the effective date of the transfer contract according to the law.

b) In the case where the transfer contract stipulates that the buyer shall pay tax on behalf of the seller, the time for determining taxable income is the time when the procedures for registering ownership rights to real estate are completed.

c) In the case where an individual receives the transfer of future residential property or land use rights attached to future construction projects, the time for determining taxable income is the time when the individual submits the tax declaration form to the tax authority.

d) An individual contributing capital with undeclared and untaxed real estate at the time of contribution shall not be required to declare and pay taxes from the transfer of such real estate at the time of contribution. When transferring or withdrawing capital, or dissolving the business, the organization receiving the contributed capital shall declare and pay taxes on behalf of the individual's income from the transfer of real estate contributed. At the same time, the individual must declare and pay taxes on income from the transfer of capital or income from investment capital (in the case of withdrawal or dissolution of the business) according to regulations.

The taxable income from the transfer of real estate when contributing capital is the value of the capital portion determined by the capital contribution contract at the time of contribution. If an individual transfers or withdraws part of the contributed capital, they must pay personal income tax on income from the transfer of real estate until it equals the value of the contributed real estate.

In the case where the organization declaring and paying taxes on behalf of individuals as prescribed in this point has been dissolved or declared bankrupt without having declared and paid taxes on behalf of the individual, the individual shall be responsible for declaring and paying taxes according to regulations.

6. Some specific cases are as follows:

a) In the case of transferring jointly owned real estate, the tax liability is determined separately for each taxpayer according to their share of ownership. The basis for determining the share of ownership is legal documentation such as initial capital contribution agreements, wills, court decisions on division, or other legal documents. In the absence of legal documentation, the tax liability of each taxpayer is determined based on an average ratio. Joint owners of real estate may authorize one individual to represent them in declaring and paying taxes on income from the transfer of real estate.

b) For authorization activities where the authorized person fully possesses the ownership rights to real estate as stipulated by civil law, the taxpayer is the authorizing individual.

For forms of authorization for transferring real estate where the authorized person only receives remuneration and does not fully possess the ownership rights to real estate as stipulated by civil law, taxes shall be declared and paid according to Article 8 of this Decree.

c) In the case where an individual has land use rights and house ownership but uses them as collateral for credit obligations at financial institutions or foreign bank branches, upon expiration of the repayment period, if the individual is unable to repay the debt, the financial institution or foreign bank branch shall process the collateral and simultaneously declare and pay taxes on behalf of the individual before settling the debts.

d) In the case where an individual has land use rights and house ownership and uses them as collateral for loans or payments to organizations or individuals, now transferring all (or part) of the real estate to settle debts, the individual with land use rights and house ownership must declare and pay personal income tax, or the organization or individual processing the transfer on their behalf must declare and pay taxes on behalf of the individual before settling the debts.

đ) In the case where real estate is transferred by an individual to another organization or individual pursuant to an enforcement decision of the Court, the transferring individual must declare and pay taxes, or the organization or individual conducting the auction sale must declare and pay taxes on behalf of the transferring individual. Specifically, for real estate of an individual confiscated and sold at auction by a competent state agency according to the law and deposited into the state budget, there is no need to declare and pay personal income tax.

e) In the case of exchanging houses and land between individuals not falling under the category of agricultural land conversion for production exempted from personal income tax as stipulated in Article 23 of this Decree, the individuals exchanging houses and land must declare and pay personal income tax.

Article 58. Personal Income Tax on Income from Lottery Winnings

1. Personal Income Tax on income from lottery winnings of resident individuals shall be determined by multiplying taxable income by a tax rate of 10%.

2. Taxable income from lottery winnings is the value of the winnings exceeding VND 20 million that the taxpayer receives each time it occurs, regardless of the number of times the prize is received.

3. Time of Determining Taxable Income

The time for determining taxable income from lottery winnings is the time when the organization or individual pays the prize to the winner.

4. Some Specific Cases Are As Follows:

a) In the case of one prize but multiple winners, the taxable income is divided among each recipient. The winner must present legal grounds to prove their share. If there is no legal ground to prove, the entire prize income is attributed to one individual. In the case where an individual wins multiple prizes in one event, the taxable income is calculated based on the total value of all prizes.

b) For lottery winnings, it is the entire value of the prize money exceeding VND 20 million per lottery ticket received in one draw.

c) For promotional winnings in kind, it is the value of the promotional product exceeding VND 20 million converted into money according to the market price at the time of receiving the prize.

d) For winnings from betting forms, it is the entire value of the prize exceeding VND 20 million that the participant receives.

Article 59. Personal Income Tax on Income from Royalties

1. Personal Income Tax on income from royalties of resident individuals shall be determined by multiplying taxable income by a tax rate of 5%.

2. Taxable income from royalties is the portion of income exceeding VND 20 million under the contract that the taxpayer receives each time it occurs, regardless of the number of payments or receipts. In cases where the same intellectual property object is transferred, assigned, or licensed through multiple contracts with the same user, the taxable income is the portion of income exceeding VND 20 million calculated based on the total of all transfer, assignment, or licensing contracts.

In cases where the transferor, assignor, or licensor is a co-owner, the taxable income is divided among each individual owner. The division ratio is based on the ownership or usage certificate issued by the competent state agency.

3. Time of Determining Taxable Income

The time for determining taxable income from royalties is the time when the organization or individual pays the royalties to the taxpayer.

Article 60. Personal Income Tax on Income from Franchise Rights

1. Personal Income Tax on income from franchise rights of resident individuals shall be determined by multiplying taxable income by a tax rate of 10%.

2. Taxable income from franchise rights is the portion of income exceeding VND 20 million under the contract that the taxpayer receives each time it occurs, regardless of the number of payments or receipts. In cases where the same commercial right object is transferred through multiple contracts, the taxable income is the portion exceeding VND 20 million calculated based on the total of all franchise contracts.

In cases where an individual transfers franchise rights in accordance with the Commercial Law and the franchise object involves multiple individuals participating in the franchise, one representative individual is the taxpayer upon authorization from the individuals entitled to income from the franchise.

3. Time of Determining Taxable Income

The time for determining taxable income from franchise rights is the time when the organization or individual pays the income to the taxpayer.

Article 61. Personal Income Tax on Income from Inheritance and Gifts

1. Personal Income Tax on income from inheritance and gifts of resident individuals shall be determined by multiplying the taxable income by (x) with a tax rate of 10%.

2. The taxable income from inheritance and gifts is the portion of the value of inherited assets and gifts exceeding 20 million VND that the taxpayer receives each time such income arises. Determining the taxable income for various types of inherited assets and gifts must ensure consistency with the market transaction price of similar or equivalent assets at the time of income generation.

3. Time of Determining Taxable Income

a) For income from inheritance and gifts, the time point is when the organization or individual gives to the taxpayer or when the taxpayer receives the inheritance or gift.

b) For income from inheritance and gifts that are assets requiring registration of ownership or usage rights, the time point for determining the taxable income is when the ownership or usage rights of the inherited or gifted asset are registered.

4. Some Specific Cases Are As Follows:

a) For inheritance and gifts that are securities, the taxable income is determined at the time of registering ownership procedures or when filing the tax declaration form with the tax authority, specifically:

For listed securities traded on the Stock Exchange, the value of the securities is based on the reference price on the stock exchange.

For securities not falling under the above cases, the value of the securities is based on the book value of the issuing company's financial statements prepared according to accounting laws at the nearest reporting period.

b) For inheritance and gifts that are shares in organizations or business establishments, the taxable income is determined based on the book value of the financial statements at the nearest time point before the registration of ownership of the contributed capital.

c) For inheritance and gifts that are real estate, the taxable income is determined as follows:

For the land value component: it is determined based on the land price list and the land price adjustment coefficient (if applicable) according to the land law at the time the individual registers the right to use or own the real estate.

For the building value component and infrastructure and architectural works attached to the land: it is determined according to the property transfer tax valuation set by the provincial People's Committee at the time the individual registers the right to use or own the real estate. If the provincial People's Committee does not specify the property transfer tax valuation, it is based on the classification standards and construction cost norms established by the Ministry of Construction; the actual remaining value of the works on the land.

d) For inheritance and gifts that are other assets requiring registration of ownership or usage rights, the determination of the taxable income is based on the property transfer tax valuation of the asset or similar assets (if available) at the time the individual registers the ownership or usage rights of the inherited or gifted asset. In the case where the individual receives imported assets as inheritance or gifts and must pay import-related taxes, the asset value for tax calculation purposes is the property transfer tax valuation at the time of ownership registration minus the import taxes already paid.

Article 62. Personal Income Tax on Other Income

1. Personal Income Tax on other income of resident individuals specified in Clauses 1, 2, and 3 of Article 16 of this Decree shall be determined by multiplying taxable income (x) with a tax rate of 5%. In this context, taxable income is the portion of income exceeding 20 million VND that the taxpayer receives each time the transfer occurs.

For income from transferring vehicle registration numbers won through auctions, taxable income is the portion exceeding 20 million VND of the transfer price (including the vehicle attached to the auctioned registration number) minus (-) the remaining value of the vehicle based on the fee for the certificate of ownership at the time of transfer.

2. Personal Income Tax on other income of resident individuals specified in Clause 4 of Article 16 of this Decree shall be determined by multiplying the transfer price (x) with a tax rate of 0.1%.

3. The time point for determining taxable income is the time when the organization or individual pays income to the taxpayer or the time when the taxpayer receives the income.

4. Matters concerning withholding tax, filing tax on behalf, and paying tax on behalf shall be carried out according to the provisions of Article 67 of this Decree and the laws on tax administration.

 

Chapter V

BASIS FOR CALCULATING TAX ON INCOME OF NON-RESIDENTS
NON-RESIDENTS

 

Article 63. Personal Income Tax on Income from Business Operations

1. Personal Income Tax on income from business operations of non-resident individuals shall be determined by multiplying the revenue from production and business activities specified in Clause 2 of Article 20 of the Law on Personal Income Tax (x) with the tax rate prescribed in Clause 3 of Article 20 of the Law on Personal Income Tax.

2. In cases where non-resident individuals have revenue from multiple fields and industries but cannot separate the revenue of each field and industry, the personal income tax rate shall be applied at the highest rate applicable to the actual field or industry across all revenues.

3. The time point for determining taxable income from business operations is the time when the non-resident individual receives the income or the time when the invoice for selling goods or providing services is issued.

4. Matters concerning withholding tax, filing tax on behalf, and paying tax on behalf shall be carried out according to the provisions of Article 67 of this Decree and the laws on tax administration.

Article 64. Personal Income Tax on Income from Wages and Salaries

1. Personal Income Tax on income from wages and salaries of non-resident individuals shall be determined by multiplying the total amount of wages and salaries received by the individual for performing work in Vietnam (x) with a tax rate of 20%.

2. Income from wages and salaries of non-resident individuals shall be determined as for income subject to personal income tax from wages and salaries of resident individuals.

3. Determining the income subject to personal income tax from wages and salaries in Vietnam in cases where non-resident individuals work simultaneously in Vietnam and abroad but cannot separately identify the income generated in Vietnam shall be done using the following formula:

a) For cases where foreign individuals are not present in Vietnam:

Wherein: The total number of working days in a year is calculated according to the regulations stipulated in the Labor Code of Vietnam.

b) For cases where foreign individuals are present in Vietnam:

Other taxable income (pre-tax) generated in Vietnam at points a and b of this clause includes other benefits in cash or kind enjoyed by employees outside of wages and salaries paid by employers or paid on behalf of employees.

4. The time point for determining taxable income from wages and salaries of non-resident individuals is the time when organizations or individuals in Vietnam pay income to non-resident individuals or the time when non-resident individuals receive the income.

5. Matters concerning withholding tax, filing tax on behalf, and paying tax on behalf shall be carried out according to the provisions of Article 67 of this Decree and the laws on tax administration.

Article 65. Personal income tax on income from capital investment, transfer of capital, transfer of real estate, royalties, franchise rights, inheritance, gifts, and other income of non-resident individuals

1. Việc xác định thuế thu nhập cá nhân đối với thu nhập từ đầu tư vốn, chuyển nhượng vốn, chuyển nhượng bất động sản, tiền bản quyền, nhượng quyền thương mại, nhận thừa kế, quà tặng, thu nhập khác của cá nhân không cư trú tại các Điều 22, 23, 24, 25, 26 và 27 của Luật Thuế thu nhập cá nhân được thực hiện theo các Điều 52, 53, 54, 55, 56, 57, 58, 59, 60, 61 và 62 của Nghị định này.

2. Việc khấu trừ thuế, khai thuế thay, nộp thuế thay thực hiện theo quy định tại các Điều 55, 56, 57 và 67 của Nghị định này và pháp luật về quản lý thuế.

 

Chương VI

KỲ TÍNH THUẾ, KHẤU TRỪ THUẾ, KHAI THUẾ THAY,
NỘP THUẾ THAY, QUYẾT TOÁN THUẾ VÀ HOÀN THUẾ

 

Điều 66. Kỳ tính thuế

1. Đối với cá nhân cư trú kỳ tính thuế được xác định như sau:

a) Kỳ tính thuế theo năm dương lịch đối với thu nhập từ kinh doanh, thu nhập từ tiền lương, tiền công của cá nhân;

Trường hợp trong 01 năm dương lịch, cá nhân đáp ứng điều kiện là cá nhân cư trú thì kỳ tính thuế được tính theo năm dương lịch.

Trường hợp trong 01 năm dương lịch, cá nhân có mặt tại Việt Nam dưới 183 ngày nhưng tính trong 12 tháng liên tục kể từ ngày đầu tiên có mặt tại Việt Nam là từ 183 ngày trở lên thì kỳ tính thuế đầu tiên được xác định là 12 tháng liên tục kể từ ngày đầu tiên có mặt tại Việt Nam. Từ năm thứ hai, thì kỳ tính thuế căn cứ theo năm dương lịch nếu cá nhân đáp ứng điều kiện là cá nhân cư trú trong năm dương lịch và việc xác định số thuế còn phải nộp trong năm tính thuế thứ 2 cụ thể như sau:

Trong đó:

 

b) Kỳ tính thuế theo từng lần phát sinh thu nhập áp dụng đối với thu nhập từ đầu tư vốn; thu nhập từ chuyển nhượng vốn, bao gồm cả thu nhập từ chuyển nhượng chứng khoán; thu nhập từ chuyển nhượng bất động sản; thu nhập từ trúng thưởng; thu nhập từ tiền bản quyền; thu nhập từ nhượng quyền thương mại; thu nhập từ nhận thừa kế, quà tặng; thu nhập khác.

2. Đối với cá nhân không cư trú, kỳ tính thuế được xác định như sau:

Kỳ tính thuế đối với cá nhân không cư trú được tính theo từng lần phát sinh thu nhập.

Điều 67. Khấu trừ thuế, khai thuế thay, nộp thuế thay

1. Tổ chức, cá nhân chi trả thu nhập (kể cả chủ quản nền tảng thương mại điện tử, nền tảng số khác có chức năng đặt hàng trực tuyến và chức năng thanh toán, tổ chức ký hợp đồng làm đại lý bán đúng giá đối với hoạt động bảo hiểm, xổ số, bán hàng đa cấp, tổ chức ký hợp đồng với cá nhân thực hiện hoạt động môi giới; tổ chức, cá nhân trả thu nhập cho cá nhân không cư trú; tổ chức, cá nhân là bên Việt Nam hoàn trả chi phí tiền lương, tiền công cho bên nước ngoài) trước khi chi trả các khoản thu nhập cho cá nhân có trách nhiệm thực hiện khấu trừ và nộp số thuế đã khấu trừ của người nộp thuế, trừ các khoản thu nhập quy định tại khoản 4 Điều này.

Tổ chức, cá nhân quy định tại các khoản 2, 3 và 4 Điều 55, khoản 3 và khoản 5 Điều 56, điểm b, d khoản 5 và điểm c, d, đ khoản 6 Điều 57 của Nghị định này và tổ chức hợp tác kinh doanh với cá nhân thực hiện khai thuế thay, nộp thuế thay cho người nộp thuế.

2. Số thuế phải khấu trừ được xác định theo số thuế thu nhập cá nhân phải nộp và số thuế thu nhập cá nhân tạm nộp đối với thu nhập từ tiền lương, tiền công thực hiện theo quy định tại Chương IV và Chương V của Nghị định này.

Số thuế phải khấu trừ, khai thay, nộp thay của cá nhân cư trú có thu nhập từ hoạt động kinh doanh quy định tại khoản 1 Điều này được xác định theo thuế suất quy định tại khoản 3 Điều 7 Luật Thuế thu nhập cá nhân trên doanh thu tính thuế phát sinh tại tổ chức. Việc xác định số thuế phải khấu trừ của cá nhân kinh doanh trên nền tảng thương mại điện tử, nền tảng số khác thực hiện theo quy định của pháp luật về quản lý thuế.

Trường hợp trong năm tổ chức, cá nhân trả thu nhập chưa thực hiện khấu trừ thuế, cuối năm cá nhân xác định thuộc trường hợp phải nộp thuế theo quy định thì cá nhân thực hiện khai và nộp thuế theo năm.

3. Hồ sơ, thủ tục khấu trừ thuế, khai thuế thay, nộp thuế thay thực hiện theo quy định của pháp luật về quản lý thuế.

4. Các loại thu nhập không thực hiện khấu trừ thuế, khai thuế thay, nộp thuế thay, bao gồm:

a) Thu nhập từ kinh doanh của cá nhân cư trú, trừ thu nhập từ hoạt động kinh doanh thông qua chủ quản nền tảng thương mại điện tử, nền tảng số có chức năng đặt hàng trực tuyến và chức năng thanh toán, thu nhập từ hoạt động hợp tác kinh doanh với tổ chức, thu nhập từ hoạt động làm đại lý bán đúng giá đối với hoạt động bảo hiểm, xổ số, bán hàng đa cấp, thu nhập từ thực hiện hoạt động môi giới ký hợp đồng với tổ chức;

b) Thu nhập từ chuyển nhượng vốn của cá nhân cư trú, trừ quy định tại các khoản 2, 3 và 5 Điều 56 của Nghị định này;

c) Thu nhập từ chuyển nhượng bất động sản, trừ quy định tại các điểm b, d khoản 5, điểm c, d và điểm đ khoản 6 Điều 57 của Nghị định này;

d) Thu nhập từ nhận thừa kế, quà tặng.

5. Trường hợp cá nhân nhận được thu nhập do tổ chức, cá nhân khác chi trả mà tổ chức, cá nhân chi trả chưa thực hiện khấu trừ thuế, khai thuế thay, nộp thuế thay, cá nhân nhận được thu nhập do tổ chức nước ngoài không đăng ký thuế tại Việt Nam chi trả và các trường hợp quy định tại khoản 4 Điều này thì cá nhân nhận thu nhập phải thực hiện kê khai, nộp thuế theo quy định của pháp luật về quản lý thuế và quy định tại Nghị định này.

Điều 68. Quyết toán thuế, hoàn thuế

1. Việc quyết toán thuế thu nhập cá nhân được thực hiện theo quy định của pháp luật về quản lý thuế và Nghị định này.

2. Cá nhân được hoàn thuế trong các trường hợp sau đây:

a) Số tiền thuế đã nộp lớn hơn số thuế phải nộp;

b) Cá nhân đã nộp thuế nhưng có thu nhập tính thuế chưa đến mức phải nộp thuế;

c) Các trường hợp khác theo quyết định của cơ quan nhà nước có thẩm quyền.

3. Việc quyết toán thuế, hoàn thuế đối với thu nhập từ kinh doanh của cá nhân cư trú thực hiện theo quy định tại Nghị định số 68/2026/NĐ-CP, các văn bản sửa đổi, bổ sung và pháp luật về quản lý thuế.

4. Hồ sơ, thủ tục quyết toán thuế, hoàn thuế thu nhập cá nhân thực hiện theo quy định của pháp luật về quản lý thuế.

 

Chương VII

ĐIỀU KHOẢN THI HÀNH

 

Điều 69. Hiệu lực thi hành

1. Nghị định này có hiệu lực thi hành từ ngày 01 tháng 7 năm 2026. Việc xác định thời gian áp dụng trong một số trường hợp cụ thể như sau:

a) Các quy định liên quan đến thu nhập từ kinh doanh, từ tiền lương, tiền công của cá nhân cư trú áp dụng từ kỳ tính thuế năm 2026;

b) Quy định về tiền ăn giữa ca, tiền ăn trưa quy định tại điểm g khoản 2 Điều 8 của Nghị định này áp dụng từ ngày 01 tháng 7 năm 2026.

2. Nghị định này thay thế Nghị định số 65/2013/NĐ-CP ngày 27 tháng 6 năm 2013 của Chính phủ quy định chi tiết một số điều của Luật Thuế thu nhập cá nhân và Luật sửa đổi, bổ sung một số điều của Luật Thuế thu nhập cá nhân.

3. Nghị định này bãi bỏ các quy định tại:

a) Điều 3 Nghị định số 91/2014/NĐ-CP ngày 01 tháng 10 năm 2014 của Chính phủ sửa đổi, bổ sung một số điều tại các Nghị định quy định về thuế;

b) Điều 2 Nghị định số 12/2015/NĐ-CP ngày 12 tháng 02 năm 2015 của Chính phủ quy định chi tiết thi hành Luật sửa đổi, bổ sung một số điều tại các Luật về thuế và sửa đổi, bổ sung một số điều của các Nghị định về thuế.

4. Trường hợp các văn bản quy phạm pháp luật quy định viện dẫn tại Nghị định này được sửa đổi, bổ sung hoặc thay thế thì thực hiện theo văn bản được sửa đổi, bổ sung hoặc thay thế đó.

Điều 70. Điều khoản chuyển tiếp

1. Thời hạn đăng ký người phụ thuộc và thời hạn nộp hồ sơ chứng minh người phụ thuộc của kỳ tính thuế năm 2025 trở về trước thực hiện theo quy định tại các văn bản quy phạm pháp luật về thuế thu nhập cá nhân trước ngày Nghị định này có hiệu lực thi hành.

2. Các trường hợp đã kê khai, nộp thuế đối với thu nhập từ tiền lương, tiền công cho kỳ tính thuế năm 2026 trong thời gian kể từ ngày 01 tháng 01 năm 2026 đến trước ngày Nghị định này có hiệu lực thi hành theo quy định tại các văn bản quy phạm pháp luật về thuế thu nhập cá nhân áp dụng trước thời điểm Nghị định này có hiệu lực thi hành thì không phải nộp lại hồ sơ khai thuế tháng, quý mà thực hiện điều chỉnh vào hồ sơ khai quyết toán thuế năm 2026.

Điều 71. Trách nhiệm thi hành

1. Bộ trưởng Bộ Tài chính quy định chi tiết các điều, khoản được giao tại Nghị định và hướng dẫn thực hiện Nghị định này theo chức năng, nhiệm vụ, đảm bảo yêu cầu quản lý.

2. Các Bộ trưởng, Thủ trưởng cơ quan ngang bộ, Chủ tịch Ủy ban nhân dân tỉnh, thành phố trực thuộc trung ương và các tổ chức, cá nhân có liên quan chịu trách nhiệm thi hành Nghị định này.

 

 

 

Phụ lục

DANH MỤC NGÀNH, NGHỀ TÍNH THUẾ THU NHẬP CÁ NHÂN
THEO THUẾ SUẤT TRÊN DOANH THU ĐỐI VỚI
CÁ NHÂN CƯ TRÚ CÓ THU NHẬP TỪ KINH DOANH

(Kèm theo Nghị định số 253/2026/NĐ-CP
ngày 30 tháng 6 năm 2026 của Chính phủ)