Salary subject to personal income tax from tax period 2026 according to number of dependents

From the 2026 tax period, the taxable income threshold will increase due to the family deduction being raised to VND 15.5 million/month and VND 6.2 million for each dependent.

The new family deduction level changes the income threshold subject to personal income tax. Photo: Hai Nguyen

Recently, the National Assembly Standing Committee passed a Resolution on adjusting the family deduction level of personal income tax applicable from the 2026 tax period. Accordingly:

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

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

Pursuant to Clause 1, Article 7 of Circular 111/2013/TT-BTC, taxable income for income from salaries and wages is total taxable income minus non-taxable and exempted amounts (if any).

For individuals with dependents, the deduction for each dependent in the 2026 tax period will be 6.2 million VND/month.

Accordingly, the salary subject to personal income tax corresponds to the number of dependents as follows:

Note: The above income is income from salary and wages minus the following amounts:

- Insurance contributions, voluntary pension funds, charitable contributions, education promotion, humanitarian contributions.

- Income is exempt from income tax.

- Non-taxable income such as some allowances, subsidies, lunch money, etc.

Source: https://baoquangninh.vn/muc-luong-phai-dong-thue-thu-nhap-ca-nhan-tu-ky-tinh-thue-2026-theo-so-nguoi-phu-thuoc-3381882.html