The National Assembly discussed amending the Law on Personal Income Tax and considered increasing the family deduction level.

Continuing the session program, today (November 5), the National Assembly spent the whole day discussing many important bills.

View of the 10th session of the 15th National Assembly . Photo: Quang Vinh.

According to the program, in the morning, the National Assembly will discuss in groups the draft Law on Civil Judgment Enforcement (amended), the Law on Judicial Expertise (amended), the draft Law on amending and supplementing a number of articles of the Law on Anti-Corruption, and the draft Law on amending and supplementing a number of articles of the Law on Intellectual Property.

In the afternoon, the National Assembly discussed the draft Law on Tax Administration (amended), the draft Law on Personal Income Tax (amended), and the Law on Thrift and Anti-Waste.

Previously, on November 4, Minister of Finance Nguyen Van Thang, authorized by the Prime Minister, presented a report on the draft Law on Personal Income Tax (amended).

Regarding the adjustment of family deduction levels, Minister Nguyen Van Thang said that on October 17, 2025, the National Assembly Standing Committee (NASC) passed a Resolution on adjusting the family deduction levels of personal income tax.

Accordingly, the deduction for the taxpayer himself is adjusted from 11 million VND/month to 15.5 million VND/month, the deduction for each dependent is adjusted from 4.4 million VND/month to 6.2 million VND/month and applied from the 2026 tax period. In order to promote the policy of decentralization and delegation of power and ensure flexibility, consistent with the Government 's operational reality, the draft Law assigns the Government to adjust this deduction based on fluctuations in prices and income.

Presenting the audit report on this content, Chairman of the National Assembly's Economic and Financial Committee Phan Van Mai said that the regulation on family deductions is an important content and is one of the bases for taxpayers to determine their tax obligations, therefore, receiving special attention from the people and society.

Actual implementation over time and experience from other countries show that the family deduction level is not actually adjusted too frequently or continuously and is not an urgent matter that needs to be regulated by the Government to ensure flexibility and timeliness.

Therefore, the Committee proposes to continue to specify the family deduction level in the draft law, and at the same time assign the Government to submit to the Standing Committee of the National Assembly for consideration and adjustment of the family deduction level if necessary, in accordance with actual needs as expressed in the current Law on Personal Income Tax; proposes to add specific family deduction levels and remove the provision assigning the Government to prescribe the family deduction level in Clause 1, Article 10 of the draft law.

Anh Vu - Viet Thang

Source: https://daidoanket.vn/quoc-hoi-thao-luan-sua-luat-thue-thu-nhap-ca-nhan-xem-xet-nang-muc-giam-tru-gia-canh.html