Personal income tax refund The probationary period for the 2025 tax year, to be implemented in 2026, is a top concern for employees. (According to Article 25) Circular 111/2013/TT-BTC, The paying organization must deduct personal income tax (10%) before paying probationary salaries if the payment amount is 2,000,000 VND or more. Understanding the tax refund process helps you optimize your personal finances after a year of hard work.
In 2026, the tax authorities will continue to promote the centralized electronic tax filing system for 2025 income. If your total income after deducting personal allowances is below the tax threshold, the probationary income tax refund procedure will help you receive back the entire amount of temporarily withheld tax. This is a legal right that helps protect the fruits of your labor in the most complete way. MAN – Master Accountant Network will accompany you throughout this 2026 tax settlement process.
Legal framework for personal income tax deductions during probationary periods (2025)
To accurately claim your probationary income tax refund, you need to understand the withholding tax rules applicable to income earned in 2025.
Regulations on the withholding tax rate for 10% in 2025
Based on the Personal Income Tax Law, the withholding tax rate 10% applies to individuals who sign probationary contracts or employment contracts of less than 3 months. This is a provisional tax payment calculated on each income payment.
Summary of tax deduction regulations applicable to income in 2025:
| Object | Type of contract | Minimum income | Taxable amount |
| Resident Individual | Probation/Less than 3 months | From 2,000,000 VND/time | 10% |
| Resident Individual | Contracts for 3 months or more | Apply progressive rates. | 5% – 35% |
| Non-resident individual | No discrimination | All income levels | 20% |
Conditions for making commitment 08 to avoid deduction of 10%
In 2025, instead of waiting until 2026 to process your probationary income tax refund, you can create a Commitment Letter. Form 08/CK-TNCN If:
- Estimated total taxable income for the whole year of 2025 after personal deductions will be below the tax threshold (usually below 132 million VND/year).
- You must have only one source of income at the time of commitment and possess a valid personal tax identification number.
Why should you claim your probationary income tax refund for 2025 in 2026?
Tax settlement The years 2025 and 2026 will bring many tangible financial benefits to workers.
Receive a refund of overpaid taxes.
The probationary period is usually short. If you quit midway through 2025 or your annual salary is low, the amount of tax deducted under Form 10% will often be higher than your actual tax liability. Claiming a personal income tax refund for your probationary period at the beginning of 2026 helps you "settle" your income and effectively recover the excess money from the budget.
Apply the annual personal allowance.
From January 1, 2026, personal allowance This allows individuals to adjust their probationary income to 15.5 million VND/month. When filing their tax return in 2026, they will still be entitled to a full 12-month deduction, equivalent to 186 million VND/year, even if they did not work for a full year. This is the main reason why many people with probationary income are entitled to a personal income tax refund when filing their tax return.
What documents are needed for a personal income tax refund application for probationary employees in 2025?
In 2026, applications will be submitted primarily digitally. You will need to gather sufficient documentation from businesses you worked with in 2025.
Electronic personal income tax deduction certificate for 2025
To claim a personal income tax refund during your probationary period, you must request a tax deduction certificate from your previous employer. According to Decree 123/2020/ND-CP, businesses must provide electronic certificates (XML/PDF files). This is the only legal basis for the tax authorities to confirm the amount of tax you have temporarily paid.
List of settlement documents for 2026
The tax return documents required to receive a personal income tax refund during the probationary period include:
- Personal Income Tax Final Settlement Declaration Form 02/QTT-TNCN.
- Personal deduction statement form 02-1/BK-QTT-TNCN (if applicable).
- File containing tax deduction documents for all income sources in 2025.
- You need to provide your national identity card and bank account information in your name to receive the money.
Procedures for online personal income tax refund for probationary employees in 2026.
For the 2026 tax year, submitting your documents online will save you time. Here are the detailed steps.
Steps to follow on the Electronic Portal
To process tax settlement and claim a personal income tax refund for probationary income, individuals can directly access the General Department of Taxation's online portal. The entire process is conducted online, allowing taxpayers to proactively declare, check the amount of tax to be refunded, and submit documents quickly and correctly. The specific steps are as follows:
- Log in: Access thuedientu.gdt.gov.vn using your tax identification number or VNeID.
- Fill out the declaration form: Select “Tax Settlement” -> “Online Declaration” -> Form 02/QTT-TNCN for the year 2025.
- Enter data: Enter income from supporting documents. The system will automatically calculate the amount of personal income tax refund for probationary period.
- Submit your application: Upload the withholding tax certificate to the system and submit the official declaration.
Location for submitting settlement documents
If you are employed by a company in 2026, you should submit your application to the tax office that manages that company. If you are self-employed or have left your job, submit it to the tax office in your registered place of residence (permanent or temporary). This ensures that your probationary income tax refund application is processed correctly.
Example of personal income tax refund for probationary employees (Tax settlement period 2025 – 2026)
Ms. C will be on probation at Company Z for the last two months of 2025 (November and December).
- Monthly income: 15,000,000 VND. Total income in 2025 is 30,000,000 VND.
- Tax amount deducted (10%): 3,000,000 VND.
- In March 2026, Ms. C will claim her personal income tax refund for her probationary period.
| Targets for 2025 | Amount (VND) | Explain |
| Total taxable income | 30.000.000 | Income received in 2025 |
| Personal deduction | 132.000.000 | Annual deduction amount |
| Taxable income | 0 | Income less than tax deduction |
| Actual personal income tax paid | 0 | No tax payable. |
| Refund received | 3.000.000 | Refund 100% deducted tax |
Things to note when claiming personal income tax refund for probationary employees in 2026.
To ensure you receive your money quickly, please pay attention to the following important points from MAN experts.
Processing time
After your application is accepted, the tax authorities usually process the refund within 6-40 business days. However, during the peak tax filing period (March-April 2026), it may take longer due to the large volume of applications. You should submit your application early to ensure the fastest possible processing of your probationary income tax refund.
Check your data on Etax Mobile
Before submitting your probationary personal income tax refund application, download Etax Mobile to cross-check the data. If the system data and documents do not match, the application may be suspended for verification. Preparing accurate data significantly shortens the time it takes to receive your tax refund.
Be cautious with sources of occasional income.
Many people forget to declare other small incomes earned in 2025. This error can lead to back taxes or the rejection of probationary income tax refund applications when the tax authorities review the data. Gather all relevant deduction documents from all sources before finalizing your tax return.
Conclude
The procedure for claiming a personal income tax refund for income earned during the probationary period of 2025, to be processed in 2026, protects your financial rights. Although the process is digitized, meticulous preparation of documents is still necessary to avoid errors that could cause delays. Understanding tax laws will give you more confidence in settling your personal finances after your probationary period.
If you're having trouble gathering documents or performing calculations, let MAN – Master Accountant Network assist you. We specialize in providing auditing and accounting services. tax accounting Professionalism. With MAN, your probationary personal income tax refund application is processed accurately and optimally for our clients. We are committed to providing smart tax solutions, helping you focus on your career development 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 Personal Income Tax Refund for Probationary Employees 2025-2026
Okay. You should contact your previous employer at the beginning of 2026 to obtain your electronic withholding tax certificate for your 2025 income.
No. With a tax refund claim, you can file anytime in 2026 without incurring late payment penalties.
The tax authorities will refund the tax through the bank account provided by the applicant on the probationary income tax refund form. I started my probationary period in 2025, but I only applied for the necessary documents in 2026. Is that possible?
Will I be penalized for filing a tax refund application after April 2026?
What methods are used to pay out tax refunds?
