Quarterly PIT declaration for employment income from July 1, 2026

Circular No. 89/2026/TT-BTC of the Ministry of Finance, detailing a number of articles of the Law on Tax Administration and Decree No. 252/2026/ND-CP, takes effect on July 1, 2026.

A notable change under the Circular is that, from July 1, 2026, personal income tax (PIT) on income from salaries and wages shall be declared quarterly and finalized annually.

Specifically, under Point a.1, Point a, Clause 1, Article 22 of Circular No. 89/2026/TT-BTC, organizations and individuals paying income from salaries and wages shall file quarterly PIT declarations for the PIT withheld from income earners.

In addition, Point a.2, Clause 1, Article 22 of the Circular requires income payers to conduct annual PIT finalization and finalize tax on behalf of individuals who authorize them to do so, regardless of whether PIT withholding arises during the year.

This represents a significant change from Clause 1, Article 9 of Decree No. 126/2020/ND-CP (as amended and supplemented by Clause 1, Article 1 of Decree No. 373/2025/ND-CP). Under the previous regulations, taxpayers subject to monthly PIT declaration could opt for quarterly declaration only if they were eligible to declare value-added tax (VAT) on a quarterly basis.

Accordingly, from July 1, 2026, taxpayers shall declare PIT on income from salaries and wages on a quarterly basis and conduct annual tax finalization.

See more: 
- Circular No. 89/2026/TT-BTC detailing the Law on Tax Administration

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