The National Assembly Standing Committee approved an increase in the family deduction for taxpayers to 15.5 million VND and dependents to 6.2 million VND, applicable from the 2026 tax period.
On the morning of 17 Oct 2025, the National Assembly Standing Committee approved the adjustment of the family deduction level of personal income tax. This is the first time the family deduction has been adjusted, after maintaining the level of 11 million VND for taxpayers and 4 million VND for dependents since July 2020.
Accordingly, the family deduction level for taxpayers increased to 15.5 million VND and dependents to 6.2 million VND. Individuals are deducted from insurance, family deductions, allowances, subsidies… the remaining amount is personal taxable income.
These levels increase by about 40% compared to current levels and are calculated according to the growth rate of per capita income and per capita GDP growth rate.