The process of claiming a personal income tax refund in 2026 is crucial for individuals whose tax payments exceeded their tax liability or whose income was below the tax threshold but was subject to withholding. According to updated data from the General Department of Taxation, the application of AI technology in tax review in 2026 will help process applications faster, but requires absolute accuracy. Circular 80/2021/TT-BTC and the latest amendments and supplements.
Mastering this process helps individuals protect their financial interests and ensure compliance with tax laws in the digital age. Understanding the new regulations on personal deductions and the procedures for filing through the 4.0 electronic portal is key to shortening processing times. This article will provide a detailed roadmap to help you process your tax refund professionally and efficiently in 2026.
Legal basis and conditions for applying the personal income tax refund method.
To ensure accurate personal income tax refund procedures in 2026, taxpayers need to refer to the updated legal framework. These documents define the legal basis for determining eligible recipients, the amount of tax to be refunded, and the practical implementation process in the digital environment.
Important legal documents
Currently, tax refund activities in 2026 are governed by the following main documents:
- Law on Tax Administration No. 38/2019/QH14 and related amendments and supplements up to 2026.
- Decree No. 126/2020/ND-CP and its amending decrees on electronic tax management.
- Circular No. 80/2021/TT-BTC provides guidance on the implementation of several articles of the Law on Tax Administration.
- Circular 111/2013/TT-BTC and updated circulars on personal deductions applicable for the year 2026.
Conditions for receiving a personal income tax refund.
Individuals who wish to apply this method personal income tax refund Two prerequisites must be met. First, the individual must have an active tax identification number at the time of requesting the tax refund. Second, the amount of personal income tax paid during the period (through deductions or provisional payments) must be greater than the actual tax payable after calculating deductions according to the 2026 regulations.
If an individual authorizes a paying organization to handle the tax settlement, the refund will be processed through that organization. If settling directly with the tax authorities via Etax Mobile, individuals can choose to receive a direct refund to their personal bank account or offset it against the next tax period.
Preparation steps before applying for a personal income tax refund.
Before working on the 2026 version of the electronic system, preparing digital documents is the most important step to avoid having your file rejected by the tax authority's AI system. Transparent documentation will help the automated system quickly assess your case, avoiding complex explanation requests.
Collection of electronic tax deduction documents
You need to collect all the necessary deduction documents. personal income tax Electronic invoices are issued by the paying agency through the electronic invoicing system. By 2026, most paper documents will have been completely replaced by digital documents according to Decree 123/2020/ND-CP. Please ensure that the income data on the General Department of Taxation's system matches the document you received.
Check dependent information
To maximize your tax refund, the personal income tax refund process requires you to carefully check the status of your dependents on the VNeID system and tax data. Ensure that the information about personal allowance The latest rates for 2026 are applied. Ensure that dependents are not listed twice by different taxpayers within the same tax period.
Use a level 2 electronic identity verification account.
In 2026, the tax refund process will require individuals to use a Level 2 electronic identity verification account (VNeID) to log in to Etax Mobile or ThueDienTu. This ensures absolute information security and integrates population data. This allows you to proactively submit applications and track processing progress using the tax authority's AI in the fastest way possible.
Detailed instructions on how to claim your personal income tax refund online in 2026.
Using next-generation mobile applications to process personal income tax refunds saves time and ensures accuracy. Below is a standardized 5-step process for 2026, compiled by experts from MAN – Master Accountant Network.
Step 1: Log in via VNeID or Etax
Access thuedientu.gdt.gov.vn or the latest version of the Etax Mobile application, and select login using your electronic identification account. The system will automatically link your tax identification number based on the national population data, simplifying manual data entry steps.
Step 2: Check the automatic income data (Pre-fill)
In 2026, the tax system integrated an auto-fill feature based on data from income payers. You simply need to go to "Tax Settlement" -> "Online Filing" and select it. Declaration form 02/QTT-TNCN. Review the income figures that have been compiled by the system from various sources.
Step 3: Adjust and add deductions
This is a crucial step in the personal income tax refund process. You need to reconfirm your insurance, charity, humanitarian, and family allowance deductions for 2026. If there are any changes compared to the automated data, please update the correct figures so the system can recalculate the overpaid tax amount.
Step 4: Confirm the refund amount and bank information.
At item [49], the system will display the amount of tax you are entitled to refund based on automatic calculation. You need to carefully check the bank account number (it must be a legitimate account linked with identity verification). The tax authority in 2026 will automatically refund money through the interbank electronic payment system.
Step 5: Digitally sign and submit the document.
After verifying all the information, you can digitally sign using Smart OTP or your personal digital signature directly on the application. You do not need to submit a hard copy; the system will confirm that your application has been added to the processing queue. A confirmation notification will be sent immediately to your email and application.
Summary table of projected personal income tax deductions and tax rates for 2026
To apply for a personal income tax refund correctly, you need to be up-to-date with the latest tax rates and deductions. Below is a reference table to help you check your tax liability.
| Tax rates | Taxable income/month (VND) | Tax rate (%) |
| 1 | Up to 5 | 5% |
| 2 | Over 5 to 10 | 10% |
| 3 | Over 10 to 18 | 15% |
| 4 | Over 18 to 32 | 20% |
| 5 | Over 32 to 52 | 25% |
| 6 | Over 52 to 80 | 30% |
| 7 | Over 80 | 35% |
Note: The personal allowance for 2026 may be adjusted according to CPI fluctuations; please monitor the latest announcements from the Ministry of Finance.
Deadline for processing personal income tax refund applications in 2026
In 2026, with the support of artificial intelligence, the processing time for tax returns was significantly shortened compared to previous years. The tax authorities still maintained two main processing categories, but with faster processing speeds.
For tax refund applications processed through the "Pre-refund" (Automated) system.
For pre-fill tax refund applications, if the data fully matches the Pre-fill system, the processing time can be shortened to 3-5 business days. This is a top priority for individuals with a good tax compliance history and transparent electronic records.
For tax refund applications subject to pre-refund audit.
For files showing signs of risk regarding multiple income sources or unusually large tax refunds, the system will proceed with an audit. The maximum processing time is 40 days, however, in 2026, electronic audits will significantly shorten the actual time.
Common mistakes when applying for personal income tax refunds.
Despite technological advancements, errors on the taxpayer's part remain a major reason for delays in processing tax returns. Identifying these errors will help ensure a smoother personal income tax refund process and faster disbursement of your refund.
Data discrepancies between pre-fill and actual data.
Many individuals rush to submit their applications without double-checking the automatically filled data. If the income-paying agency makes errors or omissions in the declaration, the pre-fill data will be inaccurate. You need to contact the paying agency to correct the data in the system before proceeding with the tax settlement.
Unidentified bank account
In 2026, the tax authorities will only process refunds to bank accounts that have been identified and registered with the tax authorities. If you use a relative's account or an account that has not been updated with the latest citizen identification number, the money transfer will be automatically rejected by the system.
Delays in responding to requests for clarification.
The 2026 tax system typically sends clarification notices via email or app. Many taxpayers do not check these notices regularly, leading to their files being suspended beyond the deadline due to a lack of additional information.
Why should you use professional accounting and tax services?
In the context of increasingly stringent and automated tax administration in 2026, self-filing can pose legal risks if one lacks in-depth knowledge. Even a small error in determining taxable income can lead to complications later on.
Hiring a firm like MAN – Master Accountant Network will help you:
- Maximize tax refunds based on legal updates for 2026.
- Protect yourself from the tax authorities' risk assessment algorithms.
- Ensure all documents are properly processed according to the latest technological procedures.
- Save valuable time to focus on your career goals.
Conclude
The process of claiming a personal income tax refund in 2026 is no longer an unfamiliar administrative procedure but has become part of modern personal financial management. Maximizing the use of electronic tax tools and understanding the law helps you recover overpaid amounts transparently and quickly. The refund amount is the result of complying with the law and having a good understanding of finance in the digital economy.
Hopefully, you now have a firm grasp of the roadmap to confidently implement the personal income tax refund process. If you are having difficulty with diverse income sources or need further assistance... advise For long-term tax optimization strategies, contact MAN – Master Accountant Network today. With a team of leading experts in the field of auditing and tax accounting In line with Industry 4.0, MAN is committed to providing customers with absolute peace of mind and the highest financial benefits. Let MAN accompany you on your journey to sustainable prosperity in 2026!
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 Claim a Personal Income Tax Refund in 2026
No. By 2026, the entire process will be fully digitized. You only need to keep the electronic version for verification purposes when requested by the tax authorities.
You need to declare your full global income. If you have paid taxes abroad, you need to provide proof of tax payment to receive the corresponding deductions under the Double Taxation Avoidance Agreements that Vietnam has signed.
Yes. You can still file a supplemental tax return for the previous year. However, if additional tax is due, you may be charged late payment penalties according to current regulations.
You need to double-check that your personal information on VNeID has been updated correctly and ensure that the Etax Mobile application has been updated to the latest 2026 version to ensure compatibility. Do I need to submit hard copies of my tax documents when claiming my 2026 tax refund?
How to claim a personal income tax refund when earning income from overseas (freelance work)?
If I forget to file my tax return for 2025, can I still get a refund in 2026?
What should I do if Etax Mobile shows an error synchronizing VNeID data?
