Increase the family deduction of personal income tax

National Assembly Chairman Tran Thanh Man signed a Resolution of the National Assembly Standing Committee on adjusting the family deduction level of personal income tax, applicable from the beginning of 2026.

Officially increased family deduction to 15.5 million VND/month. PHOTO: Hanoi City Tax

According to Resolution 110/2025/NQ-UBTVQH approved by the Standing Committee of the 15th National Assembly (50th session) on October 17, 2025, the family deduction level when calculating personal income tax will be adjusted to be more favorable for taxpayers.

Specifically, the deduction for the taxpayer himself is adjusted from 11 million VND/month to 15.5 million VND/month (186 million VND/year), and the deduction for each dependent is adjusted from 4.4 million VND/month to 6.2 million VND/month.

The new family deduction level will be implemented from the effective date of the Resolution and applied from the 2026 tax period. Accordingly, individuals will be able to deduct according to the new family deduction level from January 2026.

The new family deduction level will be implemented from the effective date of the Resolution and applied from the 2026 tax period.

Raising the family deduction to 15.5 million VND/month (taxpayer) and 6.2 million VND/month (dependent) meets the people's expectations for many years. From 2026, about 2.18 million people will not have to pay taxes, contributing to increased domestic consumption.

PV

Source: https://baohaiphong.vn/nang-muc-giam-tru-gia-canh-cua-thue-thu-nhap-ca-nhan-526774.html