Nghị quyết 110/2025/UBTVQH15 điều chỉnh mức giảm trừ gia cảnh của thuế thu nhập cá nhân do Ủy ban Thường vụ Quốc hội ban hành

RESOLUTION

ADJUSTMENT OF PERSONAL INCOME TAX EXEMPTIONS

STANDING COMMITTEE OF THE NATIONAL ASSEMBLY

Pursuant to the Constitution of the Socialist Republic of Vietnam, as amended and supplemented by Resolution No. 203/2025/QH15;

Pursuant to the Law No. 57/2014/QH13 on Organization of the National Assembly, as amended and supplemented by Law No. 65/2020/QH14 and Law No. 62/2025/QH15;

Pursuant to Law No. 04/2007/QH12 on Personal Income Tax, as amended and supplemented by Law No. 26/2012/QH13, Law No. 71/2014/QH13, Law No. 31/2024/QH15, Law No. 48/2024/QH15, Law No. 56/2024/QH15, Law No. 71/2025/QH15 and Law No. 93/2025/QH15;

HEREBY RESOLVES:

Article 1. Personal income tax exemptions

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a) Personal exemption: 15,5 million VND/month (186 million VND/year);

b) Dependant exemption: 6,2 million VND/dependant/month.

Article 2. Effect

1. This Resolution comes into force from January 01, 2026 and is applied from the tax period of 2026.

2. Resolution No. 954/2020/UBTVQH14 dated June 2, 2020 of the Standing Committee of the National Assembly of Vietnam on adjustment of personal income tax exemptions shall cease to have effect from the effective date of this Resolution.

This Resolution was ratified by the Standing Committee of the 15th National Assembly of Socialist Republic of Vietnam on October 17, 2025.

ON BEHALF OF STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
PRESIDENT OF NATIONAL ASSEMBLY




Tran Thanh Man

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