- Legal grounds
- Law on Personal Income Tax 2007
- Law amending and supplementing a number of articles of the personal income tax law 2012
- Law amending and supplementing a number of articles of tax laws 2014
- Cases of personal income tax exemption and reduction in 2019
- Tax-free income
- Income from real estate transfer between husband and wife; biological father, natural mother with natural child; adoptive father, adoptive mother with adopted child; father-in-law, mother-in-law with daughter-in-law; father-in-law, mother-in-law with son-in-law; grandfather, grandmother with grandson; grandparents, grandmothers with grandchildren; brothers, sisters, siblings together.
- Incomes from the transfer of houses, residential land use rights and properties attached to residential land of individuals in cases where the individual has only one house or only residential land.
- Income from the value of land use rights of individuals allocated land by the State.
- Income from inheritance, gifts being real estate between husband and wife; biological father, natural mother with natural child; adoptive father, adoptive mother with adopted child; father-in-law, mother-in-law with daughter-in-law; father-in-law, mother-in-law with son-in-law; grandfather, grandmother with grandson; grandparents, grandmothers with grandchildren; brothers, sisters, siblings together.
- Income of households and individuals directly engaged in agricultural production, forestry, salt making, aquaculture and fishing, which have not yet been processed into other products or only undergone normal preliminary processing.
- Income from agricultural land conversion of households and individuals allocated by the State for production.
- Income from interest on deposits at credit institutions, interests from life insurance contracts.
- Income from remittances.
- The part of the salary for night work and overtime work is paid higher than the salary for day work and overtime work as prescribed by law.
- The pension is paid by the Social Insurance Fund; pension is paid monthly by a voluntary pension fund.
- Income from the scholarship, including:
+ Scholarships received from the state budget;
+ Scholarships are received from domestic and foreign organizations according to that organization’s study promotion support program.
- Incomes from life insurance policy, non-life insurance, workers’ compensation, state compensation and other compensation as prescribed by law.
- Incomes received from charity funds, which are permitted to be established or recognized by competent state agencies, operate for charitable and humanitarian purposes, not for profit purposes.
- Income received from foreign aid for charitable and humanitarian purposes in the form of government and non-governmental approved by competent state agencies.
- Incomes from salaries and wages of Vietnamese seafarers working for foreign shipping lines or Vietnamese shipping lines for international transport.
- Income of individuals being ship owners, individuals having the right to use ships and individuals working on ships from activities of providing goods and services directly serving offshore fishing and fishing activities.
- Tax reduction
Taxpayers facing difficulties due to natural disasters, fires, accidents or fatal diseases affecting their ability to pay tax shall be considered for tax reduction corresponding to the extent of damage but not exceeding the payable tax amount.
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