Online personal income tax refund in 2026 is a legitimate right that all resident individuals with income from salaries and wages should pay special attention to in order to optimize their personal financial plan. According to regulations... Tax Administration Law No. 38/2019/QH14 According to Circular 80/2021/TT-BTC, accurately determining the amount of overpaid tax helps taxpayers recover budget funds that were provisionally deducted during the year. For the 2025 tax year (to be implemented in 2026), the Tax Department will continue to promote digital transformation, making this process more transparent and faster than ever before.
Statistical data from the General Department of Taxation shows that the rate of individuals claiming personal income tax refunds online has grown significantly, reaching over 951 taxpayers in recent tax settlement periods. This not only reduces administrative pressure but also helps taxpayers save time and travel costs. Mastering the online personal income tax refund process is not only an accounting skill but also a responsibility of every citizen in fulfilling their tax obligations.
Deadline and conditions for personal income tax refund in 2026
To make the process personal income tax refund For online tax filing to proceed smoothly, understanding the timeline and legal requirements is crucial. According to current regulations, the 2026 tax filing period has specific schedule points that taxpayers need to remember to avoid unnecessary legal problems.
Deadline for submitting tax returns for 2026
According to the Tax Administration Law, the deadline for submitting tax return documents for individuals who self-declare their taxes is usually the last day of the fourth month from the end of the calendar year. However, due to the holidays on April 30th and May 1st, 2026, this deadline has been adjusted to provide maximum convenience for taxpayers to claim their personal income tax refund online.
| Object | Deadline | Note |
| Income payment organization | 31/03/2026 | Authorization for settlement |
| Individuals directly settle accounts. | 04/05/2026 | This applies to cases where additional tax is payable. |
| Individuals with tax refunds | Unlimited | Submissions may be made after the above deadline without incurring administrative penalties. |
Filing your personal income tax refund application online is available 24/7, giving you more control over your time instead of waiting at the tax office. If you only have a refund due, we recommend applying for your personal income tax refund online as soon as possible to receive your money faster.
Conditions for receiving a personal income tax refund
Not every individual who has paid taxes is eligible for a tax refund. Online personal income tax refunds only occur when the conditions stipulated in Article 8 of the Personal Income Tax Law are met. Specifically, the amount of tax paid during the year (through provisional deductions such as 10%, 20%, or progressive tax) must be greater than the actual tax payable after deducting all allowances.
Deductions include: personal allowance (11 million VND/month), dependent allowance (4.4 million VND/person/month), mandatory insurance contributions, and charitable and humanitarian contributions. When your total taxable income after deductions is lower than your initial estimate, you are entitled to claim an online personal income tax refund to receive the difference.
Methods for submitting personal income tax refund applications online.
The development of the electronic tax system (eTax) has simplified the tax refund process. personal income tax Taxpayers can file online through two main platforms. Choosing the right tool helps taxpayers perform tasks accurately and minimize technical errors during the filing process.
General Department of Taxation's electronic portal (thuedientu.gdt.gov.vn)
This is the most official and comprehensive channel for submitting personal income tax refund applications online. The system fully supports features from account registration and online declaration to checking notifications from the tax authorities. With its intuitive interface, thuedientu.gdt.gov.vn is the top choice for those who want to professionally process their personal income tax refunds online.
eTax Mobile app on mobile devices
In an effort to optimize the user experience, eTax Mobile has become a powerful "tax assistant." This application is extremely useful for looking up income from multiple sources and processing personal income tax refunds online directly on your phone. The QR code scanning feature and VNeID integration make logging in and verifying information absolutely safe and secure according to the standards of the Ministry of Finance.
5-Step Process for Online Personal Income Tax Refund in 2026
To complete your online personal income tax refund application, you need to follow the standardized 5-step process below. Errors at any step may result in your application being rejected or a longer processing time.
Step 1: Log in to the Electronic Tax system.
Taxpayers access the "Individual" section on the website. thuedientu.gdt.gov.vn. You will use your Tax Identification Number (TIN) and the password provided. In case you forget your password, you can recover it via email or use your VNeID electronic identity verification account to log in directly. This is the first and most important step to verify your identity when claiming your personal income tax refund online.
Step 2: Select tax return form 02/QTT-TNCN
In the "Tax Settlement" menu, select "Online Filing". The system will prompt you to choose a tax return form. For resident individuals with income from salaries and wages, you are required to select a specific form. Declaration 02/QTT-TNCN According to Circular 80, choosing the correct declaration form is a necessary condition for properly claiming personal income tax refunds online in accordance with the law.
Step 3: Provide detailed information on income and deductions.
The system will automatically display the basic information. You need to carefully check the income figures from all paying entities. An important note when claiming your personal income tax refund online is that you must compile all tax deduction documents from all your employers in 2025.
| Target | Content | Note |
| [22] | Total taxable income | Compiled from all deduction documents. |
| [30] | Personal deduction | The default price is 132 million VND per year (if the contract is for 12 months). |
| [31] | Dependent deduction | The data must match the registered data. |
| [37] | Personal income tax already deducted | The amount of tax that the agency/company has paid on behalf of the company. |
| [44] | Overpaid taxes during the period | Basis for processing online personal income tax refunds |
| [46] | Tax refund requested | Enter the amount in item [44] here |
Step 4: Enter your bank account refund information.
When processing personal income tax refund online, in item [46], you must accurately enter the bank account number and the name of the beneficiary bank. The tax authority will execute the tax refund order via electronic transfer. A small error in the account number will lead to the tax refund being suspended or unsuccessful, causing a waste of time for additional processing.
Step 5: Submit the declaration form and attach supporting documents.
After verifying the data, click "Complete Declaration," and the system will generate an XML file. The final step in the online personal income tax refund application process is to submit the declaration and attach scanned copies (PDF/JPG) of tax deduction certificates and tax payment documents (if any). Note that from 2026, electronic documents will be processed faster than traditional paper documents.
Updated automated tax refund process for 2026
Online personal income tax refunds in 2026 mark a major step forward with the "Auto-Refund" system. Based on a large database (Big Data) and interconnectedness between agencies, your documents will be automatically reviewed and cross-referenced by an AI system.
If the information on your tax return matches the data provided by the income-paying organization (100%), the time to receive your tax refund can be shortened to just 3 to 6 business days. This is an effort by the Government to improve the business environment and provide maximum support to citizens. However, if there are discrepancies, the system will send a notification via email or eTax Mobile requesting you to provide an explanation or supplementary documents. Applying for a personal income tax refund online requires absolute honesty and accuracy in the data.
Common errors and solutions when claiming tax refunds online.
During the process of claiming personal income tax refunds online, many taxpayers encounter technical difficulties or operational errors. Below is a summary of common errors compiled by experts from MAN:
- Incorrect address for the tax office handling the tax settlement: This is the most common mistake when filing personal income tax refund applications online. You need to correctly identify the tax authority managing your workplace or residence, as guided in Circular 80.
- Missing withholding tax certificate: Many individuals forget to obtain documentation from short-term (temporary) workplaces, resulting in insufficient evidence to verify the deducted tax amount on their tax returns.
- Tax identification number not yet updated to the Citizen Identification Card: If your tax identification number (MST) is still linked to your old ID card number, the system may reject your online personal income tax refund application. You need to update your tax registration information before finalizing your tax return.
- Duplicate dependents: If two people claim deductions for the same dependent, the system will immediately flag it as an error.
Conclude
Online personal income tax refund is a technical process that requires meticulous attention to detail and a certain understanding of tax law. Doing it yourself can sometimes cause anxiety about data errors or facing complex explanation procedures from the tax authorities. However, by mastering the steps above, you can confidently take control of your financial rights in 2026.
If you are a business needing to settle taxes for thousands of employees, or an individual with complex income streams (multinational, investment, business), let MAN – Master Accountant Network be your partner. We provide in-depth tax audit, accounting, and consulting services with a team of experienced professionals. MAN is committed to helping clients optimize their tax payments, process online personal income tax refunds quickly and legally, and minimize any audit risks.
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 Online Personal Income Tax Refund 2026
No. According to regulations, if you submit your tax return solely to receive your tax refund (without paying any additional tax), you will not be penalized for violating the filing deadline. However, submitting early allows you to receive your money sooner.
You can access thuedientu.gdt.gov.vn, go to the "Search Application" section to check the status: Tax authority has received, is processing, or has accepted the tax refund.
As long as you have a tax identification number and a 10% withholding tax certificate from the paying entity, you can completely complete the personal income tax refund application process online just like an office worker. Will I be penalized if I submit my personal income tax refund application online after May 4th, 2026?
How can I find out the status of my tax refund application?
As a freelancer, can I claim my personal income tax refund online?
