Issuing a plan for implementing the Personal Income Tax Law.

QNgTV - Deputy Prime Minister Nguyen Van Thang signed Decision No. 767 of the Prime Minister promulgating the plan for implementing the Law on Personal Income Tax.

Citizens and businesses complete their tax returns at the Ho Chi Minh City Tax Department. Photo: TTD

The law, passed by the 15th National Assembly on December 10, 2025, takes effect from July 1, 2026, with some provisions related to income from salaries and wages applicable from the 2026 tax year.

The plan focuses on developing decrees and guiding circulars; and simultaneously reviewing, amending, or issuing new related documents to ensure consistency.

Notably, the law includes several new provisions, such as adjustments to personal allowances and the inclusion of income from digital assets and cryptocurrencies in the tax base. This regulation aims to ensure fairness, prevent revenue losses, and require individuals generating income from these new business activities to fully fulfill their tax declaration and payment obligations.

Source: https://quangngaitv.vn/ban-hanh-ke-hoach-trien-khai-luat-thue-thu-nhap-ca-nhan-6519271.html