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

RESOLUTION

On adjustment of the family circumstance-based deductions of personal income tax^[1]

THE NATIONAL ASSEMBLY STANDING COMMITTEE

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

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

Pursuant to Law No. 04/2007/QH12 on Personal Income Tax, which has 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 deductions of personal income tax

To adjust the family circumstance-based deductions of personal income tax specified in Clause 1, Article 19 of the Law on Personal Income Tax as follows:

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

b/ The level of deduction for a taxpayer’s dependent is VND 6.2 million/month.

Article 2. Effect

1. This Resolution takes effect on January 1, 2026, and applies from the 2026 tax period.

2. The National Assembly Standing Committee’s Resolution No. 954/2020/UBTVQH14 of June 2, 2020, on adjustment of the family circumstance-based deductions of personal income tax, ceases to be effective on the date this  Resolution takes effect.

  This Resolution was adopted on October 17, 2025, by the Standing Committee of the 15^th National Assembly of the Socialist Republic of Vietnam at its 50^th session.-

On behalf of the National Assembly Standing Committee
Chairman of the National Assembly
TRAN THANH MAN