2026 Statutory Deduction Overview
Vietnam pit deduction 2026 rules provide statutory reductions from taxable employment income to reflect basic living costs and family support obligations under Resolution 110/2025/UBTVQH15.
Under updated National Assembly resolutions effective for the 2026 tax year, the statutory personal deduction is set at VND 15.5 million per month (VND 186,000,000 annually) and the qualifying dependant deduction is VND 6.2 million per month (VND 74,400,000 annually) per registered dependant.
These deductions apply equally to foreign tax residents and Vietnamese citizens working under local or cross-border employment contracts.
💡 Calculate your 2026 net pay: Use our interactive Vietnam Salary & Tax Calculator to simulate your take-home pay with the new Resolution 110 deduction amounts.
Comparison: 2025 vs 2026 Statutory Deductions
Under previous Circular 111/2013/TT-BTC and Resolution 954/2020 guidance through the 2025 tax year, the personal deduction was 11,000,000 VND monthly and dependant relief was 4,400,000 VND monthly. The 2026 reform expands tax-free allowances to account for consumer price index (CPI) changes and inflation:
| Deduction Category | 2025 Tax Year (Resolution 954/2020) | 2026 Tax Year Onward (Resolution 110/2025) | Monthly Increase | Annual Tax-Free Allowance | | :--- | :--- | :--- | :--- | :--- | | Personal Taxpayer Allowance | VND 11,000,000 / mo | VND 15,500,000 / mo | +VND 4,500,000 (+40.9%) | VND 186,000,000 / yr | | Per Dependant Allowance | VND 4,400,000 / mo | VND 6,200,000 / mo | +VND 1,800,000 (+40.9%) | VND 74,400,000 / yr | | Taxpayer with 1 Dependant | VND 15,400,000 / mo | VND 21,700,000 / mo | +VND 6,300,000 | VND 260,400,000 / yr | | Taxpayer with 2 Dependants | VND 19,800,000 / mo | VND 27,900,000 / mo | +VND 8,100,000 | VND 334,800,000 / yr |
Qualifying Dependants and Documentation
Qualifying dependants include biological or legally adopted children under 18 years of age, disabled spouses without independent income, and elderly parents over retirement age with average monthly income not exceeding statutory minimum wage guidelines:
- Minor Children: Biological, legally adopted, or stepchildren under 18 years of age.
- Adult Children in Full-Time Education: Children aged 18 or older studying in universities, colleges, or vocational schools with an average monthly income not exceeding VND 3,000,000.
- Spouse: Incapacitated spouse of working age or spouse outside working age without independent income (or with income ≤ VND 3,000,000/month).
- Parents: Biological, step-, or parents-in-law over statutory retirement age with average monthly income not exceeding statutory thresholds.
Required Documentation for Expat Dependants
For dependants residing outside Vietnam, foreign expatriates must supply: * Certified copies of birth certificates or adoption decrees (consular legalized and translated into Vietnamese). * Marriage certificate for spouse deduction. * Self-declaration confirming the dependant has no independent income or income below the statutory threshold. * Application for dependant tax code (Mẫu 02/ĐK-NPT-TNCN).
How Deductions Impact Your Finalization Dossier
Family circumstance deductions must be officially registered before the annual finalization filing.
Under Circular 111/2013/TT-BTC, if your employer did not withhold personal income tax using your full dependant deductions during the calendar year (for example, because dependants were registered mid-year or overseas documentation was pending), you are entitled to claim the full retroactive deduction during annual tax finalization on Form 02/QTT-TNCN.
Overwithheld taxes resulting from late-registered dependants can be refunded via our licensed PIT Finalization Service or Tax Refund Processing.
Claiming Overwithheld Taxes & Refunds
When filing your annual finalization return:
- Attach Appendix Form 02-1/BK-QTT-TNCN listing all registered dependants.
- Submit official electronic tax withholding receipts (Chứng từ khấu trừ thuế TNCN) from all employers.
- Box [47] of Form 02/QTT-TNCN automatically calculates the overwithheld tax amount to be refunded.
- Under standard fast-track processing, the provincial tax department transfers your tax refund within 6 to 10 working days.
💼 Need professional assistance securing your 2026 deductions and refund? Book our certified Vietnam PIT Finalization Service for Foreigners or check your eligibility with our Tax Refund Specialists.
Sources: Resolution 110/2025/UBTVQH15, Law on Personal Income Tax 109/2025/QH15, Circular 111/2013/TT-BTC, Law on Tax Administration 38/2019/QH14.