How to compute references for Vietnam, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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General reference only
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Number of PIT brackets (post-reform 2026)
5 bracketsLuật số 109/2025/QH15
Number of PIT brackets (pre-reform)
7 bracketsLuật Thuế TNCN No. 04/2007/QH12
Personal deduction (self) — monthly
15,500,000 VND/monthLuật số 109/2025/QH15
Dependent deduction — monthly (per dependent)
6,200,000 VND/monthLuật số 109/2025/QH15
Effective date of Luật số 109/2025/QH15 (2026 PIT reform)
01/01/2026Luật số 109/2025/QH15
Trigger mechanism for deduction adjustment
CPI-triggered deduction adjustment mechanismNghị quyết 954/2020/UBTVQH14
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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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 |
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Other Vietnam computations in the OpenAccountants Tax Library.