Resolution 110/2025/UBTVQH15 on adjustment of the family circumstance-based deduction for personal income tax

RESOLUTION

On adjustment of the family circumstance-based deduction for personal income tax

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THE NATIONAL ASSEMBLY STANDING COMMITTEE

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

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

Pursuant to the Law on Personal Income Tax No. 04/2007/QH12, which had a number of articles amended and supplemented under 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 circumstance-based deduction for personal income tax

To adjust the family circumstance-based deduction prescribed in Clause 1, Article 19 of the Law on Personal Income Tax as follows:

a) The deduction for a taxpayer shall be VND 15.5 million per month (equivalent to VND 186 million per year);

b) The deduction for each dependent shall be VND 6.2 million per month.

Article 2. Effect

1. This Resolution takes effect on January 01, 2026, and shall apply from the 2026 tax period.

2. Resolution No. 954/2020/UBTVQH14 dated June 02, 2020, of the National Assembly Standing Committee, on adjusting the reduction based on family circumstances for personal income tax, shall cease to be effective from the effective date of this Resolution.

This Resolution was adopted on October 17, 2025, by the XV^th National Assembly Standing Committee of the Socialist Republic of Vietnam at its 50^th session.