How to check your personal income tax refund for 2026

Checking your personal income tax refund for 2026 is essential for individuals and tax accountants to ensure their legal rights are protected. This is in accordance with the Tax Administration Law 38/2019/QH14 and... Circular 80/2021/TT-BTC, Individuals who overpay taxes after the final settlement will be reimbursed. Actively monitoring the status of tax refund applications helps taxpayers stay updated on the processing progress and supports the accounting department in effectively controlling its work.

In a professional tax environment, proficiency in checking personal income tax refunds via the Electronic Tax Portal or the eTax Mobile application demonstrates professional competence. According to Article 42 of Circular 80/2021/TT-BTC, tax authorities are responsible for processing tax refund applications in accordance with the prescribed procedures and deadlines. Therefore, checking the results is not only to view the outcome but also to verify the tax authority's compliance with the law. To increase control efficiency and ensure financial transparency, taxpayers should update their methods for checking tax refunds effectively in 2026.

Overview of personal income tax refunds in 2026

Before delving into how to verify personal income tax refunds, accountants and individuals need an overview of the nature and conditions of tax refunds according to the latest regulations. Personal income tax refund This is an annual procedure that reflects the principle of fairness: the government reimburses taxpayers for the portion of taxes they have provisionally paid or overpaid compared to their actual obligations. This money helps improve personal cash flow.

What is personal income tax refund? And who is eligible for a refund?

Personal income tax refund is the process by which the tax authorities return the excess tax paid by individuals to the state budget. This excess amount is determined after the personal income tax final settlement, deducting family allowances and other deductions as stipulated by law. This mechanism protects the legitimate rights of employees. Those eligible for a refund include:

• The individual was registered and had a tax identification number at the time of the tax refund request. This ensures transparency and traceability of records.
• Individuals with the number personal income tax They paid more tax than they actually paid after the final settlement, and there was no need to offset the excess tax payment against the next period.
• Individuals who have paid personal income tax but are subsequently granted exemptions or reductions due to changes in policy or exemption conditions as per resolutions of the National Assembly.

Cases eligible for personal income tax refund according to current regulations.

The Law on Tax Administration No. 38/2019/QH14, along with Decree 126/2020/ND-CP and Circular 80/2021/TT-BTC, is the core legal basis for determining the conditions for tax refund. Accordingly, individuals are entitled to a personal income tax refund in the following cases, requiring knowledge of how to check personal income tax refunds at the right time:

• Case of overpayment: Individuals whose income from salaries and wages has paid more tax than the amount due upon final settlement. This is the most common case that accountants frequently encounter when checking personal income tax refunds.
• In cases where a tax refund is requested: Resident individuals with income from salaries and wages are entitled to a tax refund if they have overpaid tax and request a refund.
• Individuals changing their residency status: Individuals who cease residing in Vietnam and make a declaration. personal income tax settlement to complete exit procedures.
• In the case of authorized tax settlement: An individual authorizes the organization or individual paying their income to settle their tax obligations, resulting in an overpayment of tax. This organization will then submit the necessary documents and conduct an online personal income tax refund search.

Basic Personal Income Tax Settlement Procedure

The personal income tax settlement process is fundamental to determining overpaid taxes, thus giving rise to the need for online personal income tax refund checks. Whether individuals settle their taxes themselves or authorize someone else to do it, the process follows standardized steps to accurately determine tax obligations and ensure data authority.

Tax basis and significant adjustments

Before filing, it's essential to review all taxable income sources and tax deduction documents. Correctly applying deductions (personal, dependent, life insurance, voluntary retirement fund) is crucial to ensure the accuracy of any overpaid taxes. Errors at this stage will directly impact the outcome of the personal income tax refund audit.

Deadline and location for submitting settlement documents.

According to Decree 126/2020/ND-CP, the deadline for submitting personal income tax final settlement documents is stipulated as follows:

• Individuals who self-declare their tax returns: No later than the last day of the fourth month from the end of the calendar year (usually April 30th annually).
• Income payment organization: No later than the last day of the third month from the end of the calendar year (usually March 31st annually).

The filing location is determined by the tax registration number or the place where the income is generated. This is important information that you need to check when verifying your personal income tax refund; you must find the correct Tax Office that manages your file.

Summary table of deadlines and locations for submitting settlement documents.

Settlement subjects	Application deadline (typical)	The agency receiving the application
Individual self-assessment	April 30th next year	Tax office in the place of residence or where income is generated.
Income payment organization	March 31st of next year	The Tax Authority is in direct management.

Note: The deadline may change if it coincides with a public holiday.

Detailed instructions on how to check your personal income tax refund online.

In the digital age, the process of checking personal income tax refunds is primarily carried out through online platforms of the Tax Department, ensuring timeliness and minimizing administrative procedures. These are optimal methods to help accountants and individuals manage their tax refund applications.

Method 1: Check via the electronic tax portal (General Department of Taxation website)

This is the official and most comprehensive channel for checking the detailed status of tax refund applications, trusted by tax accountants for online personal income tax refund inquiries. This demonstrates the transparency of the tax authorities.

Prepare before searching.

To check your personal income tax refund on the Electronic Tax Portal, you need to ensure the following conditions are met:

• Tax Identification Number (TIN) and Password: You must have a registered and activated account on the Electronic Tax Portal. Note that the TIN is your login name.
• Equipment: A computer or mobile device with a stable internet connection.
• File information: Understand the tax period and the type of file submitted to limit the search scope, for example, searching for personal income tax refund for 2025 submitted in 2026.

A 4-step guide to checking your tax refund status.

Mastering these four steps will help you check your personal income tax refund quickly, accurately, and in accordance with industry standards.

Step 1: Access the Electronic Tax Portal

• Open your browser and access the official website of the General Department of Taxation (thuedientu.gdt.gov.vn).
• Ensure you access the correct link to avoid risks to tax information security and prevent data loss when conducting personal income tax refund audits.

Step 2: Select the Personal section and proceed to log in.

• On the home screen, select the tab “"Individual"”.
• Enter your login information: Tax identification number (is the username), password and verification code (Captcha).
• If taxpayers forget their password, they can use the "Retrieve Password" function or contact the tax authority for assistance. How to check your personal income tax refund.

Step 3: Select the "Tax Refund" and "Lookup Tax Refund Application" functions.

• After successfully logging in, on the left-hand menu bar, find and select the item. “"Tax refund"”.
• Continue selecting “"Check your tax refund records"” to begin the process Check personal income tax refund.

Step 4: Select the record you want to search and click Search to view its status.

• On the search screen, taxpayers need to enter the filter parameters: Tax refund period (year of tax refund request), Transaction code (if applicable), or Profile status.
• Press the button “"Search"” To have the system display a list of submitted tax refund applications.
• Select the file details to view updated information on the processing status, including the receipt date, the expected payment date, and the approved amount. This is the most important step to know the outcome. How to check your personal income tax refund Is it finished or not?.

Analyzing the status of tax refund applications

When checking personal income tax refunds, the result will be one of the following statuses. Understanding each status helps tax accountants predict the payment schedule and proactively address any issues.

Table of tax refund application statuses

Profile status	Explain the meaning	Actions of the taxpayer/accountant
Received	The tax authorities have received your valid tax refund application, which includes the date and transaction code.	Monitor and wait for it to change to the "Processing" status.
Processing	The file is currently being reviewed by the relevant department, which is cross-checking documents and data, including verifying deductions.	Have original documents ready to provide if requested for inspection, to avoid disrupting the personal income tax refund audit.
A tax refund decision has been issued.	The tax authority has issued a tax refund decision and forwarded the file to the State Treasury to prepare the payment order.	Confirm your bank account information and wait for the money to be transferred to your account.
Paid	The tax refund amount has been transferred by the State Treasury to the registered bank account.	Check your bank account to confirm you have received the full tax refund amount as per the Decision.
Refusal of tax refund	The application does not meet the eligibility requirements for a tax refund or contains serious errors that cannot be corrected.	Contact the tax authorities to find out the specific reason and request a clear explanation of the legal basis.
Processing paused/Additional request required	The application file contains some unclear points and requires the individual/organization to provide additional documents and explanations within the specified timeframe.	Please provide all required documents within 10 working days.

Method 2: Check via the eTax mobile app

Application eTax Mobile This method offers high flexibility, allowing individuals to easily check their personal income tax refund anytime, anywhere, right on their mobile devices. This method is especially useful for individuals who file their tax returns in person and want to quickly look up their personal income tax refund.

Advantages of checking tax refunds via eTax mobile

• Convenience: Quick lookup using a smartphone, no computer needed.
• Instant notifications: The app often provides push notifications about profile status.
• Suitable for individuals: The simple, user-friendly interface makes checking personal income tax refunds easier for non-tax professionals.

A 4-step guide to checking your tax refund amount.

Step 1: Download and log in to the eTax Mobile app.

• Download the app “eTax Mobile” from the App Store or Google Play.
• Log in using your registered Tax Identification Number and password on the Electronic Tax Portal.

Step 2: Go to the Utilities or Tax Information Lookup section.

• After logging in, search for and select the item. “"Look up tax information"” or “"Utilities"” on the main interface. This navigation is optimized for individual users.

Step 3: Select Look up tax return records or Tax refund support.

• Select function “"Look up tax return records"” or “"Tax refund support"” (depending on the application version). This helps the system filter out records related to the matter. Check personal income tax refund.

Step 4: Enter the time range you want to search for to see the results.

• Enter the information you want to search for, such as “"Tax period"” (for example: 2026), “"Transaction code"” (if any).
• The system will display the status of the tax refund application, the refund amount (if any), and the expected payment date. Tax accountants need to know how to check personal income tax refunds on both platforms to advise individual clients flexibly.

Method 3: Checking directly with the tax authority (rarely used)

This is a traditional method and less recommended in the digital age, but it is still necessary in some special cases, especially when records show signs of being suspended or technical errors prevent retrieval.

When should I contact them directly?

• The electronic system experienced prolonged errors, making it impossible to search for information and affecting the right to receive personal income tax refunds.
• The application was submitted a long time ago (over 40 working days ago) but there is no updated information on either the Electronic Tax Portal or eTax Mobile.
• The case is complex and requires direct interaction with tax officials to explain the original documents.
• Individuals needing to recover their passwords must provide in-person verification of their identity.

Analyzing key criteria in the personal income tax refund verification process.

To ensure the most effective process for verifying personal income tax refunds, specialists need to have a thorough understanding of the key indicators that directly impact the validity and processing time of applications. This demonstrates their professional expertise.

Tax identification numbers and their importance in tax refunds.

A tax identification number (TIN) is a prerequisite. According to regulations, individuals are only eligible for a tax refund if they have a TIN at the time of filing their tax return. This is the most fundamental element for verifying and paying out personal income tax refunds.

• Requirement: Individuals must use only one Tax Identification Number (TIN) throughout the entire process of generating income, paying taxes, and claiming tax refunds.
• Accountants should note: When checking for personal income tax refunds, always confirm that the Tax Identification Number (TIN) is registered and there are no issues with its operational status (e.g., the TIN is closed or locked). Any errors regarding the TIN will cause the personal income tax refund lookup to fail.

Criteria for "Refund first, audit later" and processing time.

This is a key point in optimizing the waiting time for tax refunds, especially important when checking personal income tax refunds and forecasting cash flow for individuals.

Regulations regarding the timeframe for processing tax refunds.

The Law on Tax Administration No. 38/2019/QH14 clearly stipulates the processing time for tax refund applications, creating a legal basis for individuals to check their personal income tax refunds and verify the timeliness of the tax authorities.

• The "Refund first, audit later" option: Within 6 working days from the date the tax authority receives a complete and valid tax refund application. This applies to low-risk cases and taxpayers with good compliance records.
• The "Inspection first, refund later" option: Within 40 days From the date the tax authority receives a complete and valid tax refund application. This applies to high-risk cases, complex applications, or individuals applying for a large tax refund for the first time.

Summary table of regulations regarding the processing time for tax refunds.

Area for processing applications	Processing time (from the date of receipt of complete documents)	Legal basis	Purpose
Refund first, audit later.	6 working days	Law on Tax Administration 38/2019/QH14	Expedite the payment process for taxpayers who comply well with regulations.
Check first, get your refund later.	40 days	Law on Tax Administration 38/2019/QH14	Ensuring accuracy and preventing tax fraud with regard to risk profiles.

The basis for determining whether a file qualifies for a "Pre-refund"“

Tax professionals should note the conditions for applications to be included under the "Refund first, audit later" scheme as stipulated in Decree 126/2020/ND-CP, including: no tax law violations in the past two years, no prior penalties for tax evasion, and proper tax declaration and payment. Meeting these criteria will expedite the personal income tax refund process.

How to determine the refund amount (the amount of overpaid tax)

Individuals are only eligible for a tax refund if there is an overpayment, meaning the total amount of tax paid is greater than the total amount of tax due. This is the basis for determining the outcome of the personal income tax refund audit.

Basic formula:

Amount of overpaid tax = Total tax already paid in advance – Total tax payable

In this case, the total tax payable is calculated after deducting personal allowances and other deductions (mandatory insurance, charity, voluntary retirement fund contributions).

Personal deductions affect the amount of tax refunded.

Personal deductions are a key factor in determining the actual amount of tax payable. According to Resolution 954/2020/UBTVQH14, the current deduction levels are:

• Taxpayer's own income: 11 million VND/month (132 million VND/year).
• Each dependent: 4.4 million VND/month (52.8 million VND/year).

Accurately and completely declaring dependents is a legal way to increase the amount of overpaid taxes, thereby increasing the amount of personal income tax refunded. The following example will illustrate this:

Summary table of personal deductions affecting tax refund records

Target	Value (VND)	Note
Total taxable income for the year	450.000.000	Income from two or more sources
Total Personal Deduction (1 year)	132.000.000	11 million VND/month
Total Dependent Deduction (1 person)	52.800.000	4.4 million VND/month
Taxable income	265.200.000	450.000.000 – 132.000.000 – 52.800.000
Amount of personal income tax payable (according to the progressive tax rate schedule)	39.800.000	Applying the progressive tax rate schedule.
Amount of taxes already paid in advance during the year.	55.000.000	Total amount of tax withheld at source
Tax refund	15.200.000	55.000.000 – 39.800.000

When you check your personal income tax refund on the system, you will compare this figure of VND 15,200,000 with the amount approved for refund by the tax authorities.

In-depth technical guide on how to verify personal income tax refunds for accountants and auditors.

For tax accountants, checking personal income tax refunds involves more than just checking the status; it also includes the ability to analyze and resolve system errors and provide professional advice.

Handling common situations when searching for information.

When conducting online personal income tax refund checks, some technical and operational issues may occur, requiring users to have experience in handling them.

No tax refund application found on the system.

This is a common problem encountered by tax officials when performing online personal income tax refund lookups for individuals. The cause can stem from several factors.

Reason:

• Incorrect search scope: Incorrect tax period entered, or the file has not been changed to the "Received" status due to a technical error.
• Documents submitted through the paying entity: Individuals search for information, but the documents are submitted by the company (the paying organization) on their behalf through an authorized settlement method.
• Data synchronization error: Profile data has not been synchronized from the tax declaration application (HTKK) to the Electronic Tax Portal.

How to fix it:

• Review the tax refund period.
• Contact your income-paying entity to confirm the Transaction Code and application submission status.
• Contact the General Department of Taxation hotline. 1900 9289 To request a system synchronization error check. In all cases, a hard copy of the documentation must be retained for verification.

The application status is "Processing is on hold".“

This status is usually accompanied by a notification. “"Request for additional documents"” via email or mail from the tax authority. This is a thorough verification step that requires taxpayers to respond promptly.

• Request: The tax authorities require additional documentation to verify the validity of deductions (e.g., copies of dependents' identity cards/citizen identification cards, documents proving the dependent relationship, original tax deduction certificates).
• Response deadline: According to the provisions of Law 38 on Tax Administration, taxpayers must supplement their documents within a certain period. 10 working days from the date of receiving the notification. Delays may result in the application being changed to "Tax Refund Denied" status and requiring a resubmission from the beginning. The accountant needs to advise the individual to submit the supplementary documents electronically.

Mistakes to avoid when submitting and reviewing personal income tax refund applications.

Incorrect filing is the leading cause of individuals having to repeat the personal income tax refund verification process multiple times and prolonging the waiting time.

Incorrect bank account information

When submitting a tax refund application (Form 01/DNHT according to Circular 80/2021/TT-BTC), declaring an incorrect bank account number (missing digits, wrong branch) is the most serious error, as payments are processed automatically through the State Treasury.

• Consequence: The State Treasury will not be able to transfer the tax refund money. The file is pending and further procedures must be followed. Adjust tax filing information (Resubmit Form 01/DNHT), extending the tax refund period.
• Prevention: Always double-check the account number, account holder name (which must match the taxpayer's name), and bank branch.

Incorrect tax settlement location and tax period.

• Incorrect settlement location: Submitting applications to tax offices that do not manage an individual's income may result in invalid applications being returned. The tax authorities will refuse to process personal income tax refund applications.
• Incorrect tax period: Incorrectly declaring the tax year (for example, requesting a personal income tax refund for 2026 but declaring the tax period as 2025).

Tax accountants need to advise individuals on how to properly submit online personal income tax refund applications to the tax authority determined by their registered permanent or temporary residence, or where the income is generated.

FAQs – Frequently Asked Questions about Checking Your Personal Income Tax Refund

How long does it take for the tax refund to be credited to my account?

The payment time depends on the application category, usually 6 working days (pre-refund category) or 40 days (pre-audit category) from the date the tax authority issues the refund decision. However, in practice, the payment time may be extended by a few days due to the State Treasury's transfer process. Regularly checking your personal income tax refund online through the Electronic Tax Portal is necessary for tracking.

Is it possible to authorize a company to handle the tax refund verification?

Individuals can authorize the income-paying organization to handle tax settlement and refund requests on their behalf (applicable in certain cases). In this case, the paying organization will be responsible for submitting and monitoring the process. However, if an individual settles their tax themselves, they will directly check their personal income tax refund through their personal tax identification number (MST) account.

What should I do if I forget my Electronic Tax Portal password?

If you forget your password to check your personal income tax refund on the Electronic Tax Portal, you can: Use the "Retrieve Password" function on the login interface (you must remember your registered email address); If you cannot retrieve it, you need to contact the managing Tax Office directly to have your password reissued. You must bring your ID card/Citizen Identification Card to complete the procedure.

Will interest be charged on the tax refund if the tax authorities delay payment?

According to the Tax Administration Law No. 38/2019/QH14, if the tax authority delays issuing the tax refund decision or delays payment beyond the prescribed deadline (6 days or 40 days), the tax authority must pay interest at the late payment interest rate as stipulated by law. This is a legitimate right that individuals should be aware of when checking their personal income tax refund and comparing the processing time.

Are individuals who overpay taxes required to go through the tax refund procedure?

No. According to regulations, individuals who have overpaid taxes can choose to offset that amount against their next tax payment instead of requesting a refund. However, if they do not want to offset the amount and wish to receive a refund, they must submit a tax refund application and follow the instructions for checking their personal income tax refund.

Conclude

Checking your personal income tax refund for 2026 is not just an administrative procedure, but also a crucial aspect of financial management and tax compliance control. Understanding the search process on the Electronic Tax Portal and eTax Mobile, correctly interpreting file statuses and processing deadlines, ensures that any overpaid taxes are refunded promptly and accurately. For accounting professionals, proficiency in checking personal income tax refunds online demonstrates expertise and contributes to effective tax risk management for businesses.

In the context of constantly changing tax policies, self-checking personal income tax refunds can lead to errors and be time-consuming. For complex cases or the need to optimize tax management, individuals and businesses should seek professional consulting services. MAN – Master Accountant Network provides such services. tax accounting services and audit Comprehensive support for tax refund applications from A to Z, ensuring compliance and maximizing financial benefits. Contact MAN for expert advice and peace of mind regarding your tax obligations.

Service contact information at MAN – Master Accountant Network

• Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
• Mobile/Zalo: 0903 963 163 – 0903 428 622
• Email: man@man.net.vn

Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.