Accordingly, Resolution 110\/2025\/UBTVQH15 adjusts the family deduction level prescribed in Clause 1, Article 19 of the 2007 Law on Personal Income Tax as follows:<\/p>\n
\u2013 The deduction for taxpayers is 15.5 million VND\/month (186 million VND\/year);<\/p>\n
\u2013 The deduction for each dependent is 6.2 million VND\/month.<\/p>\n
Currently, Resolution 954\/2020\/UBTVQH14 stipulates the family deduction level as follows:<\/p>\n
\u2013 The deduction for taxpayers is 11 million VND\/month (132 million VND\/year);<\/p>\n
\u2013 The deduction for each dependent is 4.4 million VND\/month.<\/p>\n
Thus, from the 2026 tax period, the family deduction for taxpayers will be officially increased to 15.5 million VND\/month and the family deduction for each dependent will be increased to 6.2 million VND\/month.<\/p>\n
Note:\u00a0<\/strong><\/em><\/p>\n \u2013 Family deduction is the amount deducted from taxable income before calculating tax on income from salaries and wages of taxpayers who are resident individuals.<\/p>\n \u2013 Determining the family deduction level for dependents is implemented according to the principle that each dependent is only deducted once for a taxpayer.<\/p>\n \u2013 Dependents are people that the taxpayer is responsible for supporting, including:<\/p>\n + Minors; disabled children, unable to work;<\/p>\n + Individuals with no income or with income not exceeding the prescribed level, including adult children studying at university, college, vocational high school or vocational training; spouses who are unable to work; parents who are past working age or unable to work; other people without support that the taxpayer must directly support.<\/p>\n Resolution 110\/2025\/UBTVQH15 takes effect from January 1, 2026 and applies from the 2026 tax period.<\/p>\n Resolution 954\/2020\/UBTVQH14 of the National Assembly Standing Committee on adjusting the family deduction level of personal income tax ceases to be effective from the effective date of Resolution 110\/2025\/UBTVQH15.<\/p>","protected":false},"excerpt":{"rendered":" On October 17, 2025, the Standing Committee of the National Assembly passed Resolution 110\/2025\/UBTVQH15 on adjusting the family deduction level of personal income tax.<\/p>","protected":false},"featured_media":999979256,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false},"categories":[285],"tags":[330],"class_list":["post-999979255","tai-lieu","type-tai-lieu","status-publish","has-post-thumbnail","hentry","category-van-ban-phap-luat","tag-https-bizzi-vn-wp-content-uploads-2025-11-110_2025_ubtvqh15_m_665865-doc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999979255","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/tai-lieu"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999979255"}],"version-history":[{"count":2,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999979255\/revisions"}],"predecessor-version":[{"id":999979259,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999979255\/revisions\/999979259"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979256"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}