The dependent deduction level is one of the key factors that helps reduce the burden of personal income tax (PIT) for employees. Updating and understanding the latest deduction level is crucial information for taxpayers to optimize their financial benefits.
1. What is a dependent deduction?
A dependent deduction is the amount deducted from taxable income from salaries and wages of resident individuals before calculating personal income tax (PIT). Essentially, this is the minimum income amount sufficient to cover essential living needs that the State does not tax.
The current dependent deduction level is divided into two parts:
– Deduction for the taxpayer themselves.
– Deduction for each dependent whom the taxpayer is responsible for supporting.
2. Latest dependent deduction level from 2026
2.1. Latest dependent deduction level from 2026
According to the provisions of Article 1 of Resolution 110/2025/UBTVQH15, the dependent deduction level applicable from January 1, 2026, is as follows:
– The deduction level for the taxpayer is 15.5 million VND/month (186 million VND/year);
– The deduction level for each dependent is 6.2 million VND/month.
This adjustment is a significant increase compared to the current level, helping employees reduce financial pressure amidst rising prices.
2.2. Comparison table of dependent deduction levels over different periods
| Period of application | Legal basis | Self-deduction level (VND/month) | Dependent deduction level (VND/month) | Notes |
|---|---|---|---|---|
| 01/01/2009 – 30/06/2013 | PIT Law 2007 | 4,000,000 | 1,600,000 | First application under PIT Law. |
| 01/07/2013 – 30/06/2020 | Law amending and supplementing a number of articles of PIT Law 2007 | 9,000,000 | 3,600,000 | First significant increase. |
| 01/07/2020 – 31/12/2025 | Resolution 954/2020/UBTVQH14 | 11,000,000 | 4,400,000 | Currently applicable level for the tax period of 2025 (and 2024). |
| From 01/01/2026 | Resolution No.: 110/2025/UBTVQH15 | 15,500,000 | 6,200,000 | Increased by 4.5 million/month for self and 1.8 million/month for dependents. |
3. Conditions and procedures for registering dependents for deduction
To qualify for a deduction of 6.2 million VND/month for a dependent, the taxpayer must meet the following conditions:
3.1. Eligible dependents for deduction
– Children: Biological children, legally adopted children, stepchildren (of spouse) falling into one of the following cases:
- Under 18 years old.
- 18 years old or older but with a disability and unable to work.
- Currently studying at educational levels as prescribed, having no income or having an average monthly income of not more than 1 million VND per year.
– Other dependents: Spouse; biological parents, parents-in-law, siblings; paternal/maternal grandparents, aunts/uncles (paternal/maternal), cousins… must be unable to work and have no income or an average monthly income of not more than 1 million VND per year from all sources.
3.2. Registration procedures
Taxpayers need to register their dependents and be issued a Dependent Tax Code as regulated, typically by submitting documents directly to the tax authority or to the income-paying entity (company) for authorized registration.
4. Frequently asked questions about dependent deduction levels
When will the 15.5 million VND/month dependent deduction level apply?
The level of 15.5 million VND/month for self and 6.2 million VND/month for dependents will officially apply for the 2026 tax period, meaning for income arising from January 1, 2026 onwards.
What is the average income threshold for a dependent to be eligible for deduction?
To be eligible for deduction, a dependent must have no income or an average monthly income from all sources during the year not exceeding 1 million VND.
If I have 2 dependents (unemployed wife and 1 young child), what is the total deduction level?
From 2026, your total deduction level will be:
– Self: 15.5 million VND/month
– Wife (dependent): 6.2 million VND/month
– Young child (dependent): 6.2 million VND/month
Total deduction level: 15.5 million + 6.2 million + 6.2 million = 27.9 million VND/month
Will the dependent registration procedure change?
Currently, the dependent registration procedure remains as per current guidelines (Circular 111/2013/TT-BTC and related documents). You can register through your income-paying entity (company) or register independently online/directly with the tax authority.
