Personal income tax refund, how to calculate personal income tax refund, online tax refund procedures 2025, or when to get a personal income tax refund are issues that many employees and individuals with income are interested in every tax settlement season. Personal income tax (PIT) is a mandatory financial obligation, but at the same time, taxpayers also have the right to be refunded the excess tax if they meet the prescribed conditions.
In reality, there are many cases of overpayment due to deductions at source, income is not yet taxable or is exempted but not declared for refund. This article will help you understand what a personal income tax refund is, the conditions, how to do it, and important notes so as not to miss out on legitimate financial benefits.
What is personal income tax refund? When is personal income tax refund available?
Concept of personal income tax refund according to law
According to Clause 6, Article 8 of the Law on Tax Administration 2019, personal income tax refund is the act of the tax authority refunding to an individual the amount of tax paid in excess of the actual tax payable after settlement. Tax refunds do not take place automatically, but individuals must proactively declare, submit documents and prove their right to a refund.
Article 23 of Circular 111/2013/TT-BTC also clearly stipulates: Individuals whose tax paid is greater than the tax payable after settlement are requested to refund the difference, if they meet all the required documents and conditions.
Common cases of personal income tax refund
You may be eligible for a tax refund if you fall into one of these common situations:
- Having income below the taxable level, but still subject to deductions at source by the paying agency applying the rate of 10% or 20%;
- Exempted according to Articles 19, 20, 21 of the Law on Personal Income Tax, but not adjusted at the time of deduction;
- Overpayment of tax during the provisional calculation process, especially for those with multiple sources of income or changing jobs during the year;
- Residents of less than 183 days, or foreigners leaving Vietnam, are re-calculated tax according to regulations for non-resident individuals;
- Individuals who do not have a tax code at the time of deduction, but have registered and confirmed it later.
Some practical examples:
- Ms. Mai (office worker, income 8 million/month) had 10% deducted from her overtime pay. After finalization, her total income did not exceed 132 million/year, she was refunded all the tax she had paid.
- Mr. Khanh works at 2 companies, each deducting 10%. In total, the taxable income only needs to be paid at level 1. When finalizing, he will be refunded the difference paid in excess of the actual tax level.
How much income is required to get a personal income tax refund?
To determine whether you are entitled to a refund, consider whether your taxable income after deductions exceeds the non-taxable threshold.
Tax-free income threshold 2025
According to the Law on Personal Income Tax and regulations in Resolution 954/2020/UBTVQH14:
- Personal deduction: 11,000,000 VND/month
- Dependent deduction: VND 4,400,000/person/month
That is, if you have no dependents and your taxable income is 11 million/month or less, you do not have to pay tax. If it has been deducted, you will get a refund.
Quick reference table:
| Family status | Maximum total income not subject to tax (VND/month) |
|---|---|
| No dependents | 11.000.000 |
| 1 dependent | 15.400.000 |
| 2 dependents | 19.800.000 |
| 3 dependents | 24.200.000 |
How to calculate personal income tax refund in common cases
Case 1: Individual has 1 source of income
People who only work for one company will have their taxes deducted monthly. At the end of the year, if the total income after deduction is less than the taxable amount, the amount paid will be refunded.
For example: Total annual income 130 million, personal deduction 132 million → no need to pay → full deduction.
Case 2: Individuals with multiple sources of income
Each paying unit deducts 10% according to regulations. When summarizing for settlement, if the actual tax rate is lower than the total deduction, the difference will be refunded.
For example: Total income from 2 places is 200 million. Actual deduction is 20 million. Tax settlement only needs to pay 10 million → refund 10 million.
Factors affecting the amount of tax refunded:
- Family deduction level
- Residence/work status
- Is the tax code valid?
What is needed for online personal income tax refund procedure 2025?
Tax refunds are now done entirely online through the General Department of Taxation's eTax system.
Tax refund documents include:
- Personal income tax settlement declaration form 02/QTT-TNCN
- Appendix 05-1/BK-TNCN (if there are multiple payment locations)
- Scan of ID card/CCCD
- Certificate of personal income tax deduction
- Personal bank account number (to receive refund)
Steps to follow:
- Portal Login thuedientu.gdt.gov.vn
- Select individual → Tax settlement
- Enter information of declaration form 02/QTT-TNCN
- Download necessary appendices and documents
- Electronically sign and send to tax authority
How do I know if my personal income tax refund has been processed?
After submitting your application, you can track the progress on the system.
Check refund status:
- Go to "Search" section on eTax portal
- Select the tax refund file submitted
- Track status: “Received”, “Processed”, “Additional request”, or “Completed”
If the tax authority needs additional documents, you will receive specific notice via email or on the system.
How long does it take to get a personal income tax refund?
According to Clause 3, Article 58 of the Law on Tax Administration 2019:
- If the application is valid: processed within 6 working days
- If verification is required: up to 40 business days
In fact, if the application is complete, the information is correct and there is a bank account in the owner's name, the tax refund will be transferred within 7-15 days.
How to refund personal income tax quickly and correctly
- Fully declare all sources of income, without leaving anything out.
- Make sure the tax code is activated and the information is correct.
- Prepare complete documents, especially tax deduction confirmation from the workplace
- If you are not sure, you should ask a professional unit to check before submitting.
Some notes when refunding personal income tax to avoid rejection
- Do not enter the wrong account number to receive refund
- Do not under-report income during the year.
- Do not use temporary or inactive tax codes
- The application must have a valid electronic signature (if submitted online)
Conclusion and recommendations
Personal income tax refund is a legal right but few people exploit it because they do not understand the conditions and procedures. Correct, complete and timely declaration not only helps you protect your financial rights but also avoids future troubles.
If you need assistance with income verification, finalization declaration or preparing a standard personal income tax refund dossier, do not hesitate to contact us. Master Accountant Network (MAN) - a specialized unit in tax consulting and business accounting.
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Hotline/Zalo: 0903 963 163 – 0903 428 622
- E-mail: man@man.net.vn
