Resolution 110/2025/UBTVQH15 on adjusting personal income tax dependent deduction levels

RESOLUTION

On adjusting the family circumstances deduction for personal income tax

STANDING COMMITTEE OF THE NATIONAL ASSEMBLY

Pursuant to the Constitution of the Socialist Republic of Vietnam, which has been amended and supplemented with a number of articles according to Resolution No. 203/2025/QH15;

Pursuant to the Law on Organization of the National Assembly No. 57/2014/QH13, which has been amended and supplemented with a number of articles according to Law No. 65/2020/QH14 and Law No. 62/2025/QH15;

Pursuant to the Law on Personal Income Tax No. 04/2007/QH12, which has been amended and supplemented with a number of articles according to 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;

RESOLVES:

Article 1. Family circumstances deduction for personal income tax

The family circumstances deduction specified in Clause 1, Article 19 of the Law on Personal Income Tax shall be adjusted as follows:

a) The deduction level for taxpayers is 15.5 million VND/month (186 million VND/year);

b) The deduction level for each dependent is 6.2 million VND/month.

Article 2. Entry into force

1. This Resolution shall enter into force from January 1, 2026, and shall apply from the tax period of 2026.

2. Resolution No. 954/2020/UBTVQH14 dated June 2, 2020, of the Standing Committee of the National Assembly on adjusting the family circumstances deduction for personal income tax shall cease to be effective from the date this Resolution enters into force.
This Resolution was adopted by the Standing Committee of the XV National Assembly of the Socialist Republic of Vietnam, at its 50th Session, on October 17, 2025.