RESOLUTION NO. 110/2025 ON INCREASING THE FAMILY CIRCUMSTANCE DEDUCTION FOR PERSONAL INCOME TAX

The National Assembly promulgated Resolution No. 110/2025/UBTVQH15 dated October 17, 2025, amending the family circumstance deduction specified in Clause 1, Article 19 of the Law on Personal Income Tax 2007 as follows:

• The deduction for taxpayers is VND 15.5 million per month (VND 186 million per year);
• The deduction for each dependent is VND 6.2 million per month.

Resolution No. 110/2025/UBTVQH15 takes effect from January 1, 2026 and shall apply to the 2026 tax assessment period.