Registering dependents in 2026 is a mandatory procedure for taxpayers to receive benefits. personal income tax deduction The minimum income requirement has recently increased to 6.2 million VND/month according to the amended Personal Income Tax Law, which was passed by the National Assembly on December 10, 2025. Understanding this process not only helps individuals reduce their financial burden but also ensures compliance with tax laws, especially in the context of a streamlined progressive tax system with only 5 brackets.
In the 2026 tax year, regulations on income from salaries and wages will apply a personal deduction of VND 15.5 million per month. Therefore, registering dependents on time and with complete documentation is a top priority for all accountants and employees. This article from experts at MAN – Master Accountant Network will provide detailed guidance on how to complete this procedure accurately.
Legal basis and context for changes in tax policy in 2026
According to the amended Personal Income Tax Law 2025, effective from July 1, 2026, the regulations on personal deductions and tax rates have undergone extremely important adjustments. Specifically, the National Assembly has officially legalized the personal deduction levels that were previously stipulated temporarily. Resolution 110/2025/UBTVQH15. This creates a solid legal framework for the implementation of the dependent registration 2026.
This change aims to align with fluctuations in the consumer price index (CPI) and the actual living standards of the people. As the deduction increases, the actual tax paid by workers will decrease significantly, especially for families with many dependents. Registering dependents in 2026 therefore becomes key to optimizing after-tax income and ensuring personal financial benefits.
The latest personal allowance rates for registering dependents in 2026.
Before proceeding with the 2026 dependent registration process, taxpayers need to understand the new figures to accurately calculate their tax liability. Below is a table comparing the deductions under the old and new regulations applicable to 2026:
| Deductions | Previous level (Before 2026) | New level (Year 2026) |
| For the taxpayer themselves | 11,000,000 VND/month | 15,500,000 VND/month |
| For each dependent | 4,400,000 VND/month | 6,200,000 VND/month |
Therefore, upon completing the dependent registration in 2026, each dependent will help taxpayers reduce their taxable income by VND 74.4 million per year. This is a significant amount that greatly impacts the total tax payable at the end of the year, considerably increasing disposable income for employees.
The new 5-tier progressive tax system and the impact of dependent registration in 2026.
The new law not only increases the deduction amount but also simplifies the process. The progressive tariff system has been reduced from 7 tiers to 5 tiers.. Implementing the dependent registration requirement in 2026 will help lower tax brackets for taxable income, thereby allowing for preferential tax rates.
| Tax rates | Taxable income/month (Million VND) | Tax rate (%) |
| 1 | Up to 10 | 5% |
| 2 | Between 10 and 30 | 10% |
| 3 | Between 30 and 60 | 20% |
| 4 | Between 60 and 100 | 30% |
| 5 | Over 100 | 35% |
When registering dependents in 2026, the tax reduction is not simply 6.2 million x Tax Rate. It can also help taxpayers avoid jumping from a tax bracket of 10% to 20% or higher. This underscores the importance of registering dependents early in the fiscal year to optimize tax obligations.
Individuals will be counted as dependents in 2026.
For the dependent registration procedure in 2026 to be successful, individuals must ensure that the registered dependent is on the recognized list and meets the income requirement of not exceeding 1 million VND/month.
The main target groups include:
- Children under 18 years of age, or children over 18 years of age with disabilities who are unable to work.
- A spouse who is outside of working age or within working age but has a disability.
- Biological father, biological mother, father-in-law, mother-in-law (or husband's father, husband's mother) must meet the age and health requirements.
- Other individuals without means of support whom the taxpayer is directly supporting as stipulated by law.
The process of preparing the 2026 dependent registration application for each of these groups will have different supporting documentation requirements, so it is necessary to check carefully before submitting the application.
The most detailed guide to registering dependents online in 2026.
The General Department of Taxation has modernized the process, allowing individuals and organizations to quickly register dependents in 2026 through the electronic portal.
Step 1: Access and Log In to the System
Taxpayers access the Electronic Tax Services page. In the main search box, enter the phrase "register dependents" to display the relevant procedures. Registration of dependents in 2026 must be done through a verified personal electronic tax account.
Step 2: Choose the application submission procedure.
After searching, select the icon in the "Submit Application" box. The system will navigate to the application type selection interface. To register dependents in 2026, you need to determine whether you will submit the application yourself or authorize the income-paying agency (enterprise) to do so.
Step 3: Choose the Dependent Registration Form 2026 template.
Select the "Dependent Registration Form" option and click "Continue". Important note: The latest form for registering dependents in 2026 is... Form 07/DK-NPT-TNCN as stipulated in Circular 80/2021/TT-BTC.
Step 4: Fill out the information form.
On the declaration interface, enter the complete information of the dependent, including: Full name, date of birth, tax code (if any), citizen identification number, and relationship to the taxpayer. Registering dependents in 2026 requires absolute accuracy to synchronize with the population database.
Step 5: Confirm and submit the declaration.
After carefully reviewing the data, select "Continue". The system will send an OTP code to your registered phone number. Enter this code to electronically sign and complete the dependent registration process for 2026. The tax authority will respond with the results within 3 working days.
What documents are needed to prove dependent status in 2026?
After completing the online dependent registration in 2026, taxpayers must retain and submit supporting documents to the tax authorities or businesses for use in periodic audits.
For children:
- A copy of the child's birth certificate or a copy of their national identity card.
- If your child is over 18 and still in school, they will need a student ID card or a confirmation letter from the school.
- Children with disabilities require a disability certificate as stipulated by law.
For parents and other stakeholders:
- Copies of the dependent's Citizen Identification Card.
- Documents proving the relationship (Certificate of Residence CT08 or related civil registration documents).
- Income verification certificate to prove average annual income is less than 1 million VND/month.
Having complete documentation is a prerequisite to ensure that your 2026 dependent registration is not rejected during the official tax settlement at the end of the year.
Important notes when registering dependents in 2026
Many taxpayers often make basic mistakes that lead to delays in registering dependents in 2026 or result in tax arrears later due to inaccurate declarations.
Firstly, a dependent can only be claimed as a tax deduction for one taxpayer. If both husband and wife register the same dependent under the 2026 tax code, the system will report an error and require correction.
Secondly, the deduction will be calculated from the month the dependent support obligation arises if the 2026 dependent registration is done correctly. Therefore, complete the procedure as soon as there are any changes in the family's demographics.
Thirdly, incorrectly declaring the tax identification number of a dependent is the most common mistake. Make sure you have looked up the correct information before filling out the 2026 dependent registration form to avoid having your submission rejected by the system.
Tax advisory services and assistance with dependent registration from MAN.
Handling tax procedures yourself can sometimes be troublesome due to the complexity of new regulations. Understanding this, MAN – Master Accountant Network provides a comprehensive solution to help clients handle all related issues.
We provide customer support:
- Reviewing documents and registering dependents in 2026 – a complete, professional service.
- Consulting services to optimize tax payments based on the amended Personal Income Tax Law.
- Provide tax settlement services and personal income tax refund Fast and accurate.
- Tax accounting services This applies to businesses that need to register dependents for a large number of employees in 2026.
With a team of experienced professionals, MAN is committed to providing complete peace of mind, allowing our clients to focus on their core business.
Conclude
Registering dependents in 2026 is a crucial step in protecting the legal rights of taxpayers. With the deduction increased to VND 6.2 million per month and a five-tier tax system, proactively completing this procedure brings direct and sustainable financial benefits.
If you need assistance with the 2026 dependent registration process or audit services, tax accounting, tax settlement, For further information, please contact MAN – Master Accountant Network. We pride ourselves on being a leading provider in this field. tax consulting, We are ready to assist you in resolving even the most complex administrative procedures. Let MAN's professionalism protect your tax interests 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 Dependent Registration 2026
Yes, if your parents-in-law are beyond working age and have an average monthly income of less than 1 million VND, you need to register them as dependents and provide documents proving the foster care relationship.
Yes. According to regulations, if you register your dependents late in 2026 but your application is valid, you will still be entitled to the tax deduction from the month the obligation to support arises when filing your year-end tax return.
These are two independent tax categories. However, if you have both business income and a salary, the 2026 dependent registration requirement will apply when calculating taxes on your salary and wage income. Can I register my husband's parents as dependents in 2026?
If I forget to register my dependents for 2026 at the beginning of the year, will I be eligible for retroactive registration?
Does a business's revenue of 500 million VND affect the registration of dependents in 2026?
