In the context of tax authorities promoting digitalization, online self-filing of personal income tax for 2025 has become an essential financial skill for employees. Even a small error in filing can cause individuals to lose their tax refund rights, incur additional tax obligations, or face administrative penalties. This article provides detailed, up-to-date guidance for 2026 on the online self-filing process for personal income tax in accordance with legal regulations, helping you proactively protect your rights and fulfill your tax obligations accurately and effectively.
What is personal income tax finalization and why do individuals need to do it?
Self-assessment of personal income tax is a process by which individuals with income from salaries and wages self-declare their total annual income to accurately determine the amount of tax payable. According to Law No. 38/2019/QH14 on Tax Administration and Circular 111/2013/TT-BTC, this is a legal obligation aimed at standardizing budget data. At the same time, it is also a right for taxpayers to receive a refund of any overpaid tax during the year.
Understanding how to do it yourself personal income tax settlement This helps individuals avoid legal risks. In reality, employees working in multiple places often have tax deductions (10%) withheld at source, resulting in higher provisional tax payments than the actual progressive tax rate. If you don't settle your tax, you will lose a significant amount of your tax refund and face difficulties when applying for a visa or proving your financial stability.
Legal regulations and subjects required to self-declare personal income tax.
Understanding current legal regulations is the first and most important step in fulfilling tax obligations correctly. Below are detailed provisions regarding eligible subjects, exemption conditions, and penalties as stipulated by law.
Who is responsible for directly handling the final settlement?
Base Decree 126/2020/ND-CP, The determination of individuals who are required to self-declare personal income tax is based on their income source and residency status. Cases where self-declaration is mandatory include:
- Individuals residing in Vietnam who receive salary income from two or more sources are not eligible to authorize someone else to do so.
- Individuals whose additional tax payable after final settlement exceeds 50,000 VND.
- Individuals who have overpaid taxes and wish to claim a refund or offset the amount against a later tax period.
- Foreigners whose contracts in Vietnam have ended must settle their accounts before leaving the country.
Cases exempt from personal income tax final settlement.
The law stipulates cases where procedures are simplified and individuals do not need to self-declare their accounts. personal income tax If:
- The additional tax payable after final settlement is 50,000 VND or less.
- The amount of tax payable is less than the amount of tax provisionally paid, but there is no request for a refund.
- Average monthly current income not exceeding 10 million VND after deducting 10%.
Administrative penalties for late submission of documents.
Adhering to the deadline for self-assessment of personal income tax is extremely important. Decree 125/2020/ND-CP, The penalties for late submission of documents are stipulated as follows:
| Late submission period | Expected fine amount |
| From 1 to 30 days | 2,000,000 – 5,000,000 VND |
| From 31 to 60 days | 5,000,000 – 8,000,000 VND |
| From 61 to 90 days | 8,000,000 – 15,000,000 VND |
| Over 90 days | 15,000,000 – 25,000,000 VND |
Deadline for self-assessment of personal income tax for 2026 (for the tax period of 2025)
According to Article 44 of the 2019 Tax Administration Law, the deadlines for self-assessment of personal income tax are clearly defined. Remembering these deadlines helps you proactively prepare the necessary documents.
- For the organization paying the income: The deadline is [date] 31/03/2026.
- For individuals who directly settle their accounts: The deadline is [date] 30/04/2026. Due to the holiday period, the deadline is usually moved to the first working day after the holiday.
Note: If you are filing your own personal income tax return solely to receive a refund for overpaid taxes, you can submit your application after the deadline without penalty.
Documents needed to prepare for professional self-filing of personal income tax.
For the process to run smoothly, taxpayers need to gather all the necessary documents. Missing documents are the main reason why applications are returned or processed slowly.
- Settlement statement: Sample 02/QTT-TNCN According to Circular 80/2021/TT-BTC.
- Appendix for personal deductions: Form 02-1/BK-QTT-TNCN for dependents.
- Tax deduction certificate: Original or electronic copy from the income-paying entity.
- Income verification letter: For income from foreign sources or international organizations.
- Contribution documents: Receipts for charitable, humanitarian, or mandatory insurance contributions.
The latest 7-step process for self-filing personal income tax online.
The General Department of Taxation has optimized the system to simplify the self-assessment of personal income tax through an electronic portal, eliminating the need to visit the tax office in person.
Step 1: Access and Log In
Access canhan.gdt.gov.vn. Log in using your Tax Identification Number (TIN) and password or your Electronic Identity Card (VNeID).
Step 2: Select the Declaration function.
In the menu, select Tax settlement -> File your taxes online. Please select the correct declaration form according to the latest Circular.
Step 3: Fill out the application form.
Select the tax year 2025 and the tax authority. The system will automatically identify the tax authority when you enter the tax identification number (MST) of the paying entity.
Step 4: Enter income data
Enter the data from the document:
- [23]: Total taxable income in Vietnam.
- [26]: Personal deduction (132 million VND/year).
- [27]: Dependent deduction.
- [34]: Total tax deducted.
Step 5: Check the results
The system calculates automatically. If [44] If it's positive, you're eligible for a tax refund. [42] It's valid, but you need to pay extra.
Step 6: Tax Refund Method
When filing your own personal income tax return to claim a refund, you must provide your exact bank account number so that the tax authorities can transfer the funds.
Step 7: Submit your application
Select Complete the declaration. -> XML Output. Press Submit the declaration form., Verify the OTP and attach the tax deduction certificate file.
Key tips for self-filing personal income tax.
The process of self-filing personal income tax requires meticulous attention. Experts at MAN recommend you note the following:
- Electronic account: Register through the National Public Service Portal to get your tax account approved quickly.
- Unique tax identification number: Ensure you use only one tax identification number (TIN). If you have two TINs, you need to update the information before finalizing your tax return.
- Valid documents: Only use documents with a tax authority code or those printed from the official software of the paying organization.
- Track your profile: Check the item Look up the declaration form. After 1-2 days, you can check whether your application has been accepted or rejected.
Conclude
Self-filing personal income tax is a technical process that requires accuracy in figures and a thorough understanding of the law. Complying correctly is not only a civic responsibility but also protects personal financial rights. Hopefully, this article will help you confidently file your tax return.
For individuals with complex income structures or busy schedules, MAN – Master Accountant Network offers professional solutions:
- Tax settlement Personal income tax package: Fast and lawful tax refunds.
- Auditing & Tax accounting: Cost optimization and risk management.
- Tax Consulting & Tax reporting: Providing support to individuals and multinational businesses.
Don't let mistakes lead to unnecessary penalties. Contact MAN so our team of experienced professionals can help you optimize 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.
Frequently Asked Questions about Self-Compensation of Personal Income Tax
Yes, if your total income reaches the taxable threshold and has already been subject to deductions (10%), tax finalization helps you recover any overpaid taxes if your actual income falls below the high taxable level.
Use the "Forgot Password" feature. The system will send a verification code to the email or phone number you registered.
You can delegate the task to professional organizations like MAN - Master Accountant Network to ensure accuracy and save time. Do freelancers have to file their own personal income tax returns?
What should I do if I forget my online tax account password?
Can I authorize someone else to handle the tax settlement for me?
