---
name: references
description: Vietnam — Related Open-Source Projects
jurisdiction: VN
tax_year: 2025
---

# references

## Vietnam — Related Open-Source Projects

OpenAccountants is AGPL-3.0. All projects below have compatible licenses.

## googlesky/thue-2026

- **googlesky/thue-2026** — Repository: googlesky/thue-2026 (https://github.com/googlesky/thue-2026). License: MIT. Language: Vietnamese. Scope: Vietnam 2026 personal income tax (thuế TNCN) computation data. Contains the new 5-bracket progressive rate schedule and updated personal/dependent deduction amounts per Luật số 109/2025/QH15 (effective 01/01/2026). Integration: MIT. Tax bracket data and deduction amounts directly used in the vietnam-pit skill.  _(https://github.com/googlesky/thue-2026)_

## thangtd-0050/pit

- **thangtd-0050/pit** — Repository: thangtd-0050/pit (https://github.com/thangtd-0050/pit). License: Open source. Language: Vietnamese / JavaScript. Scope: Vietnam personal income tax (PIT) calculator implementation. Computes progressive tax from gross salary including social insurance deductions and dependent allowances. Integration: Reference implementation for PIT computation logic and validation of bracket calculations.  _(https://github.com/thangtd-0050/pit)_

## Key legislative sources

**Key legislative sources**  _(Luật số 109/2025/QH15; Luật Thuế TNCN No. 04/2007/QH12; Thông tư 111/2013/TT-BTC; Nghị quyết 954/2020/UBTVQH14; Luật Quản lý Thuế No. 38/2019/QH14)_

| Reference | Description |
| --- | --- |
| Luật số 109/2025/QH15 | 2026 PIT reform — reduces brackets from 7 to 5, increases personal deduction to 15,500,000 VND/month, dependent deduction to 6,200,000 VND/month |
| Luật Thuế TNCN No. 04/2007/QH12 | Original PIT Law (amended 2012, 2014) |
| Thông tư 111/2013/TT-BTC | Implementation circular for PIT |
| Nghị quyết 954/2020/UBTVQH14 | CPI-triggered deduction adjustment mechanism |
| Luật Quản lý Thuế No. 38/2019/QH14 | Tax administration law |