22 types of income that are exempt from personal income tax.

(CLO) The Government issued Decree No. 253/2026/ND-CP dated June 30, 2026, detailing some provisions and measures to organize and guide the implementation of the Law on Personal Income Tax. Notably, it stipulates 22 cases of income exempt from personal income tax.

Individuals transferring ownership of a single house or land use right in Vietnam are exempt from tax. (Illustrative image - AI)

Specifically, Decree No. 253/2026/ND-CP stipulates that the following types of income are exempt from personal income tax:

Income from the transfer, inheritance, or gift of real estate.

Income from the transfer of housing, land use rights, and assets attached to residential land that are the sole property of an individual.

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

Income of households and individuals directly engaged in the production of crops, planted forests, livestock, aquaculture, and fisheries products that have not been processed into other products or have only undergone basic processing; and salt production.

Income from dividends of members of agricultural cooperatives, cooperative unions, and individual farmers who have signed contracts with enterprises participating in "Large-Scale Farming," production forestry, and aquaculture.

Income from the conversion of agricultural land allocated by the State to households and individuals for production.

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

Income from remittances.

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Salary, wages for night work, overtime, wages and compensation for days not taken as leave.

Pension payments are made by the Social Insurance Fund; income is also paid by supplementary pension insurance funds and voluntary pension funds.

Income from scholarships.

Income from compensation under life and non-life insurance contracts, compensation for work-related accidents, government compensation, and other forms of compensation.

Income received from charitable organizations and funds.

Income received from foreign aid.

Income from salaries and wages of Vietnamese crew members.

Income derived from providing goods and services directly related to offshore fisheries operations.

Income from the transfer of emission reduction certificates, transfer of carbon credits; income from interest on green bonds, transfer of green bonds.

Income from salaries and wages earned from performing scientific , technological, and innovative tasks.

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Income from royalties on scientific, technological, and innovative projects.

Income of individual investors and experts from innovative startup projects, founders of innovative startup businesses, and individual investors contributing capital to venture capital funds.

Income from salaries and wages of foreign experts working in programs and projects funded by non-refundable ODA, and programs and projects of foreign non-governmental organizations in Vietnam; Vietnamese individuals working at representative offices of international organizations belonging to the United Nations System in Vietnam; and individuals participating in United Nations peacekeeping forces.

Income of private business owners and individuals who are owners of single-member limited liability companies.

Source: https://congluan.vn/22-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-post352188.html