Increase family deduction to 15.5 million VND/month, applied from tax period 2026

On November 7, the National Assembly Office announced 10 resolutions of the National Assembly Standing Committee on adjusting the family deduction level of personal income tax; environmental protection tax level on gasoline, oil, grease and personnel work under its authority.

In which, Resolution No. 110/2025/UBTVQH15 on adjusting the family deduction level of personal income tax, resolves to adjust the family deduction level prescribed in Clause 1, Article 19 of the Law on Personal Income Tax as follows: The deduction level for taxpayers is 15.5 million VND/month (186 million VND/year); the deduction level for each dependent is 6.2 million VND/month.

This Resolution takes effect from January 1, 2026 and applies from the 2026 tax period.

Working scene at the 50th session of the National Assembly Standing Committee.

According to current regulations, for individuals without dependents, when their total income from salary and wages is over 11 million VND/month (132 million VND/year), they must pay personal income tax.

For individuals with dependents, there will be a deduction for each dependent of 4.4 million VND/month.

Environmental protection tax rate on gasoline, oil, and grease in 2026

According to Resolution No. 109/2025/UBTVQH15 on environmental protection tax rates for gasoline, oil, and lubricants, the Standing Committee resolved that from January 1, 2026 to the end of 2026, the environmental protection tax rate for gasoline (except ethanol) will be VND2,000/liter; diesel, fuel oil, and lubricants VND1,000/liter; for lubricants VND1,000/kg; and kerosene VND600/liter. This is the same tax rate as in 2025.

The tax rate on jet fuel is 1,500 VND/liter, an increase of 500 VND/liter compared to the current rate.

The Standing Committee of the National Assembly requests that, from January 1, 2027 onwards, the environmental protection tax rate on gasoline, oil, and grease shall comply with the provisions of Resolution No. 579 dated September 26, 2018 of the Standing Committee of the National Assembly on the Environmental Protection Tax Schedule.

8 other resolutions of the National Assembly Standing Committee on personnel work under its authority.

Source: https://baolangson.vn/nang-giam-tru-gia-canh-len-15-5-trieu-dong-thang-ap-dung-tu-ky-tinh-thue-2026-5064282.html