The draft clearly states the principles for developing the 2026 state budget revenue estimate. Accordingly, the 2026 state budget revenue estimate must be developed in accordance with the provisions of the State Budget Law, the Tax Administration Law, the Laws on taxes, fees, and charges, other relevant legal documents and the Prime Minister 's Directive, ensuring correct and sufficient collection of state budget revenue sources, consistent with the implementation situation of previous years.
Develop the 2026 revenue estimate closely following the domestic and foreign socio -economic and financial situation, specifically calculating the factors of increase, decrease and shift in revenue sources due to changes in legal policies on revenue and revenue management, especially policies on tax, fee and charge exemption and reduction and extension of tax payment deadline, land rent that expires, the implementation of the tax reduction and incentive roadmap to fulfill the Government's commitments in the process of international economic integration with foreign investors, the response to the US government's reciprocal tax policy and the application of additional corporate income tax to taxpayers according to regulations on preventing erosion of the global tax base.
Building revenue estimates must be associated with drastic implementation of administrative reform measures, modernizing revenue management; strengthening management, preventing revenue loss, especially preventing tax loss in business and real estate transfer; effectively managing new revenue sources arising in the context of developing digital economy and e-commerce, stepping up tax inspection and examination, preventing transfer pricing, tax evasion, tax fraud, drastically handling tax arrears and strictly controlling tax refunds.
Strive to estimate domestic revenue in 2026, excluding land use fees, lottery revenue, money from selling state capital at enterprises, dividends, after-tax profits and the difference between revenue and expenditure of the State Bank, to increase by at least 10-12% nationwide compared to the estimated implementation in 2025 (excluding factors of revenue increase or decrease due to policy changes); the revenue growth rate in each locality is consistent with economic growth and revenue sources arising in each locality, taking into account factors of strengthening revenue management, preventing revenue loss and recovering tax debts. Estimated revenue from import-export activities in 2026 increases by an average of about 5-7% compared to the estimated implementation in 2025.
Building a public, transparent, economical and anti-waste state budget estimate
The development of the 2026 State budget expenditure estimate must comply with the provisions of the State Budget Law, the Public Investment Law and other relevant legal provisions; principles, criteria and norms for allocating the State budget (if any); meeting the requirements of budget restructuring: implementing the Party's policies and the State's laws on apparatus arrangement, building a two-level local government; making breakthroughs in the fields of science and technology, innovation, digital transformation; innovating the work of law making and enforcement; continuing to implement Resolution No. 19-NQ/TW on improving the quality and efficiency of public service sector activities; Ensuring resources for implementing salary reform, social insurance policies associated with promoting the arrangement of the apparatus, the roadmap for reducing staff according to regulations.
At the same time, thoroughly grasp the principles of publicity, transparency and the requirement to practice thrift and combat waste according to Resolution No. 74/2022/QH15 of the National Assembly right from the stage of determining tasks, ensuring the unified implementation of tasks from the stage of budget preparation to the implementation of allocation, management, use and settlement of the State budget.
Closely follow the implementation capacity and guaranteed resources, minimize the cancellation of estimates and transfer of resources to the following year. Based on the assessment of the implementation in 2025 of ministries, agencies and localities after the rearrangement, ministries, central agencies and localities review overlapping tasks, tasks completed in 2025; unfinished tasks to continue in 2026; arrange the priority order of implementation of newly arising tasks approved by competent authorities according to the level of urgency and importance and implement immediately upon allocation of funds, the State budget estimates shall be implemented in accordance with the ability to mobilize and balance resources (including other legal sources as prescribed).
Ministries, central agencies and localities shall develop detailed regular expenditure estimates for each expenditure area, thoroughly save, ensure the correct nature of funding sources, meet important political tasks, fully implement the policies and regimes issued by the State, especially policies on human and social security expenditures, and specifically determine the increase or decrease compared to the assigned budget for 2025 (detailed numbers assigned at the beginning of the year, numbers received after arrangement).
Regarding the budget for implementing policies and regimes for cadres, civil servants, public employees, workers and armed forces in the implementation of the organizational arrangement of the political system, the estimate is based on Decree No. 178/2024/ND-CP and Decree No. 67/2025/ND-CP of the Government, detailing the areas of expenditure.
Estimated budget for implementing the tuition exemption policy for public and non-public high school students; spending on lunch support for children; paying for free hospital fees for people; funding to support people over 60 years old without pensions...
Estimated savings due to the restructuring of the apparatus and the construction of a two-level local government include reducing regular expenditures in expenditure areas (salary funds, apparatus operations); reducing development investment expenditures in expenditure areas (upgrading, renovating, building new headquarters, etc.).
The Ministry of Finance is soliciting comments on this draft at the Ministry's Electronic Information Portal.
Source: https://baolaocai.vn/phan-dau-du-toan-thu-noi-dia-nam-2026-tang-toi-thieu-khoang-10-12-post402565.html
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