How to do the final settlement personal income tax This is a mandatory process for individuals with income from salaries and wages to accurately determine the amount of tax payable or refundable. Understanding this process not only helps taxpayers comply with the law but also ensures maximum financial protection.
In the context of a modern tax administration system, the Law on Tax Administration No. 38/2019/QH14 and Circular 80/2021/TT-BTC have facilitated online tax declaration. However, many individuals are still confused when faced with numbers and documents. This article will provide the most practical insights to help you confidently finalize your tax return.
Why is it important to master the process of filing personal income tax returns?
Do it the right way. personal income tax settlement This helps individuals avoid late payment penalties. Decree 125/2020/ND-CP. According to the General Department of Taxation, the sharp increase in the number of self-assessment tax returns shows the proactive approach of citizens in managing their tax obligations.
This also provides taxpayers with an opportunity to request a refund of overpaid taxes. For the 2026 tax year, the automated refund process shortens the time it takes to receive money in bank accounts to just 6 working days for applications under the "refund first, audit later" option.
- Personal Income Tax Law No. 04/2007/QH12 and amendments to existing laws.
- Circular No. 111/2013/TT-BTC Guidelines for implementing the Personal Income Tax Law.
- Circular No. 80/2021/TT-BTC Guidelines for the implementation of the Law on Tax Administration.
- Resolution No. 954/2020/UBTVQH14 Regarding the personal allowance deduction (which is currently undergoing adjustment in 2025).
Subjects and deadlines for completing personal income tax finalization procedures.
Identifying the correct entity is the first step in the personal income tax finalization process. There are two main groups: individuals who authorize an organization to finalize their tax return on their behalf (if they only have income from one source) or individuals who finalize their tax return themselves (if they have income from multiple sources).
According to regulations, individuals with additional tax payable exceeding 50,000 VND are required to complete this procedure. If you have overpaid taxes and wish to claim a refund or offset it against a later period, you can submit your application at any time after the deadline without incurring late payment penalties.
Based on Article 86 Circular 80/2021/TT-BTC According to Clause 5, Article 148 of the 2015 Civil Code, if the deadline coincides with a holiday, it will be calculated on the next working day. The specific deadlines for personal income tax settlement in 2026 are as follows:
| Settlement case | Deadline | Legal basis |
| Individuals authorize organizations to perform tasks on their behalf. | 31/03/2026 | The last day of the third month from the end of the calendar year. |
| Individuals who file their own tax returns directly | 02/05/2026 | April 30th and May 1st are consecutive public holidays, and the deadline has been extended to the following working day. |
| Individuals who have overpaid taxes (Tax refund) | Unlimited | No administrative penalties will be imposed for submitting after the deadline. |
The latest personal deductions for 2026.
In the process of settling personal income tax, accurately calculating deductions is crucial to reducing the tax payable. According to regulations adjusted to reflect CPI fluctuations, the deduction levels have been increased to support people in the new economic conditions.
| Type of deduction | old deduction rate | The level of application is expected to be implemented in 2025. |
| Taxpayer's personal deduction | 11,000,000 VND/month | 15,500,000 VND/month |
| Deductions for each dependent | 4,400,000 VND/month | 6,200,000 VND/month |
Understanding these figures helps you optimize your personal cash flow. Besides personal deductions, you can also deduct mandatory insurance contributions (Social Insurance, Health Insurance, Unemployment Insurance), and charitable, humanitarian, and educational contributions with valid documentation as required by law.
Detailed instructions on how to file your personal income tax return online.
Currently, the method for filing personal income tax returns is through the online portal. Canhan.gdt.gov.vn This is the most effective method. This method minimizes errors because the system automatically performs arithmetic calculations based on the data fields provided by the taxpayer.
Step 1: Prepare the necessary documents.
Before you begin the process of filing your personal income tax return, you will need:
- Personal income tax deduction certificate issued by the business.
- Income verification letter (if you have income from abroad).
- Documents proving dependents acquired during the year.
- Documentation regarding charitable donations or purchased insurance.
Step 2: Log in and select the declaration form.
Access the e-Tax system and log in using your Tax Identification Number (MST) or VNeID (Level 2 identification). In the menu, select "Tax Settlement" > "Online Declaration". Next, select form 02/QTT-TNCN as prescribed in Circular 80 to begin data entry.
Step 3: Declare income indicators
This is the core part of the personal income tax return process. You need to enter your total taxable income from all sources for the year. The system will then prompt you to select the tax authority responsible for the tax settlement based on your current employment status or place of residence.
- Indicator [23]: Total taxable income in Vietnam.
- Indicator [26]: Total taxable income abroad.
- Indicators [30], [31]: Corresponding deductions.
Step 4: Upload the attachment and submit the form.
Check the amount of overpaid tax [44] or tax still due [45] and export the XML. The method of personal income tax settlement requires attaching a scanned copy of the withholding certificate for the tax authority to verify. Then, digitally sign or enter the OTP code to complete the submission of the declaration.
Common mistakes when filing personal income tax returns.
Despite the guidelines, many people still make mistakes that lead to their tax returns being rejected. The most common mistake is omitting incidental income (such as royalties or commissions), resulting in being considered tax evasion. You need to compile all sources of income before filing your tax return.
Another mistake is choosing the wrong tax authority. If you have left your job at the time of tax settlement, you should file your tax return at the tax office in your place of residence. If you are currently employed, you should file at the tax authority that manages the organization that last paid your income, according to current regulations.
How to file personal income tax returns for foreigners in Vietnam.
Foreigners present a complex issue in personal income tax settlement. Determining their "resident" or "non-resident" status (based on the 183-day threshold) will determine whether the applicable tax rate is the progressive tax rate or the flat rate 20%.
If foreigners leave Vietnam during the year, they must settle their accounts before departure. Double taxation avoidance agreements between Vietnam and international partners also need to be carefully reviewed to ensure maximum benefits for foreign experts working here.
Conclude
Filing your personal income tax return is a crucial financial responsibility. Understanding changes in deductions and being proficient in online filing will save you time. Hopefully, this guide will help you resolve any issues and feel more confident during the tax filing period.
For complex income cases or businesses requiring professional tax management, contact a reputable consulting firm. MAN – Master Accountant Network provides in-depth auditing and tax accounting services, helping you explain data and optimize tax obligations sustainably.
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.
Frequently Asked Questions about How to File Personal Income Tax Returns
If you forget your password when filing your personal income tax return, you can retrieve it via your registered phone number or use your VNeID account to log in directly without your old password, saving you waiting time.
No. The withholding tax certificate is the only proof that you have paid your taxes. If the company does not provide it, you need to request it as part of the paying organization's obligation. This is a mandatory requirement in the personal income tax finalization process.
After submitting the tax return, go to the "Lookup Tax Return" section. The status "Package successfully processed" or "Tax authority accepts the file" indicates that your file has entered the official processing procedure of the tax authorities. What should I do if I forget my tax system login password?
Can I get a tax refund even without a tax deduction certificate?
How do I know if my tax return has been accepted?
