From July 1st, 2026: The new Personal Income Tax Law officially comes into effect.

The Personal Income Tax Law No. 109/2025/QH15 was passed by the 15th National Assembly at its 10th session on December 10, 2025, and will take effect from July 1, 2026, except for provisions related to income from business activities, salaries, and wages of resident individuals, which will apply from the 2026 tax year.

To ensure the timely, consistent, and effective implementation of the Personal Income Tax Law, the Prime Minister has issued a Plan for the Implementation of the Personal Income Tax Law.

*Deputy Prime Minister Nguyen Van Thang signed Decision No. 767/QD-TTg of the Prime Minister promulgating the Plan for implementing the Law on Personal Income Tax. (Illustrative image)*

The purpose of this Plan is to specifically, fully, and comprehensively define the tasks, duties, and responsibilities of relevant agencies, organizations, and units in implementing the Law, ensuring timeliness, uniformity, and effectiveness, and avoiding waste of resources.

Assigning tasks to lead and coordinating agencies in implementing the Law based on the "six clear principles: clear person, clear task, clear authority, clear responsibility, clear time, clear results".

Raising awareness and responsibility among ministries, departments, localities, organizations, and individuals involved in the implementation of the Law, creating unity in understanding and action, and contributing to bringing the new points, spirit, and objectives of the Law into life and achieving effectiveness in practice.

The plan outlines six areas for relevant ministries, departments, and localities to implement, including:

Firstly, develop a Decree detailing certain provisions and measures to organize and guide the implementation of the Personal Income Tax Law and a Circular of the Minister of Finance detailing certain provisions of the Personal Income Tax Law and guiding the implementation of the Government Decree detailing certain provisions of the Personal Income Tax Law.

Secondly, review relevant legal documents related to the Personal Income Tax Law under the assigned state management authority; within their authority, or recommend to competent authorities, to promptly amend, supplement, replace, repeal, or issue new legal documents to ensure compliance with the provisions of the Personal Income Tax Law and related detailed implementing regulations and guidelines.

Thirdly, organize the dissemination, communication, and popularization of the Law and its implementing regulations.

Fourth, the dissemination and education of the content of the Law shall be carried out in accordance with the provisions of the law on the dissemination and education of law; the codification of the system of legal norms, and the review and systematization of legal normative documents shall be carried out in accordance with the provisions of the Law on the Promulgation of Legal Normative Documents and other regulations of the Government.

Fifth, to inspect, supervise, urge, and monitor the implementation of the Law.

Sixth, compiling documents, application guidelines, training, professional development, and receiving and processing suggestions (if any).

Source: https://congthuong.vn/tu-1-7-2026-luat-thue-thu-nhap-ca-nhan-moi-chinh-thuc-co-hieu-luc-455239.html