Regulations personal income tax refund This is key information that all individuals with salary income and accountants need to understand to protect their financial interests in 2026. According to statistics from the General Department of Taxation, as of the beginning of 2026, the electronic tax system has processed millions of tax settlement files, mostly requests for refunds due to incorrect application of tax rates or failure to fully utilize personal deductions according to the latest updates.
Base Tax Administration Law No. 38/2019/QH14 With the latest guiding circulars applicable to the 2025-2026 tax period, correctly implementing personal income tax refund regulations helps individuals receive back overpaid amounts and businesses standardize risk management. Changes in tax policy in the 2026 tax reform roadmap have increased the demand for understanding this procedure. MAN – Master Accountant Network will analyze the technical aspects in detail below.
Important legal basis for regulations on personal income tax refund in 2026.
To carry out auditing work and tax accounting Precisely, proper referencing of legal documents is mandatory. The entire current process is rectified through the following core legal documents:
Law on Tax Administration No. 38/2019/QH14 and its amendments
This document remains the foundation for regulating all tax activities in Vietnam until 2026. Articles 70 and 71 clearly stipulate the right to a refund of overpaid taxes and the responsibility of tax authorities to process citizens' applications transparently.
Circular 80/2021/TT-BTC and the latest updates in 2026
Circular 80, along with its amendments and supplements issued in 2025-2026, is considered a "guiding principle" for accountants when implementing personal income tax refund regulations. The document provides detailed guidance on electronic application forms, procedures for submission through the national portal, and shortened processing times.
Regulations on personal deductions applicable for the year 2026
Family deduction level It remains the core basis for calculating the amount of tax payable. By thoroughly understanding the regulations on personal income tax refunds, applying the correct deductions according to the latest resolutions of the National Assembly Standing Committee is the key figure in determining eligibility for tax refunds, helping to optimize the amount of tax received back.
Understanding the current regulations on personal income tax refunds in 2026
Before filing, taxpayers need to clearly understand the nature of the tax refund. Personal income tax (PIT) refund is the process by which the tax authorities return the amount of tax that an individual has paid to the state budget in excess of the actual amount due in the 2025 tax year, which was settled in 2026.
Conditions for applying for personal income tax refund regulations
Not all cases of overpayment are immediately refunded if they do not meet the legal conditions. According to current regulations until 2026, individuals are only eligible for tax refunds if they satisfy the following factors:
- The amount of tax paid is greater than the amount of tax due after calculating all applicable deductions according to the 2026 tax schedule.
- The individual already had a tax identification number at the time of the tax refund request, and the data had been synchronized with the electronic identification system.
- Tax settlements have been completed within the prescribed timeframe and in accordance with legal procedures.
Common cases that give rise to tax refunds
Below is a summary of common scenarios leading to the implementation of personal income tax refund regulations in Vietnam in 2026:
| Case | The main cause | Applicable objects |
| Income below the tax threshold | Monthly income exceeds the tax threshold, but the total annual income is lower than the 2025 tax deduction amount. | The individual works in multiple locations. |
| Excluding personal allowances. | Forget to register dependents this year, but do so when settling accounts in 2026. | The individual has dependents. |
| Overpayment due to calculation error. | The progressive tax rate was applied incorrectly on a monthly basis over the past year. | Business/Personal Accounting. |
| Withholding tax 10% | Tax deductions (10%) were applied to current income sources, but the total annual income was low. | Freelancer, collaborator. |
The role of accounting and auditing services in the 2026 personal income tax refund regulations.
In the context of tightly interconnected digital data, individuals with income from multiple sources (cross-border, digital investments) need expert support. MAN – Master Accountant Network provides consulting solutions based on technology and updated tax law knowledge up to 2026.
Optimizing tax revenue based on data analysis.
Our experts use analytical tools to review your entire income history over the past year. We help you take full advantage of personal income tax refund regulations so you don't miss any deductions, from charitable contributions to mandatory insurance premiums under the new law.
Explaining and resolving digital data issues.
Using professional services gives you peace of mind when facing requests for explanations from tax authorities regarding cash flow. We handle technical issues on the portal on behalf of our clients, ensuring all operations comply with personal income tax refund regulations and protecting your legitimate rights.
Regulations on personal income tax refund for resident individuals.
Individuals residing in Vietnam will continue to be subject to a broad tax scope in 2026. According to regulations, income from salaries earned in Vietnam and abroad by resident individuals must be fully settled to be eligible for tax refunds.
Progressive tax system and tax refund opportunities
Calculating taxes using a progressive tax rate often leads to errors in monthly provisional payments. This is especially true for year-end bonuses in 2025. personal income tax settlement The beginning of 2026 presents a good opportunity for individuals to receive a refund of overpaid taxes. This is when regulations on personal income tax refunds can help individuals effectively manage their finances.
Tax refund procedure for individuals who authorize tax settlement.
In cases where an individual has only one source of income in 2025, they typically authorize a business to file their tax return on their behalf in March 2026. The business will compile and process the personal income tax refund based on the company's records. Any overpaid tax will be offset or refunded directly.
Guide to self-filing tax refunds for individuals
For individuals with income from two or more sources, self-filing of tax returns in 2026 is mandatory. The process has been simplified to the maximum: Register an account via VNeID, look up integrated data from the tax authority, file online, and receive automatic approval notifications via the mobile application.
Documents required for personal income tax refund in 2026.
A complete and well-prepared application is a prerequisite for quick approval by the smart tax system. By 2026, most steps will have been digitized; however, you will still need to prepare all the necessary data for verification when required.
List of basic documents
You need to prepare the following data as required for personal income tax refund: Tax return form Form 02/QTT-TNCN Electronic documents, scanned copies of electronic tax deduction certificates, income confirmation letters (if any), and verified dependent data. Clean data helps shorten the assessment time.
Note regarding electronic tax deduction certificates
By 2026, 100% businesses will have switched to electronic documents. You need to ensure these data files match the information that the paying entity has submitted to the tax authority's system. According to the latest regulations on personal income tax refunds, any documents without an authentication code will not be accepted.
| STT | Type of document | Legal requirements 2026 | Status |
| 1 | Declaration form 02/QTT-TNCN | XML files/Online digital data | Necessary |
| 2 | Electronic withholding tax certificate | A QR code verification from the General Department of Taxation is required. | Necessary |
| 3 | Appendix for dependents | Integrating national population data | If there is a NPT |
| 4 | Refund request form | Choose to receive money via bank account number | Necessary |
Procedures for implementing online personal income tax refund regulations in 2026
The completed Digital Tax System 2.0 has made the implementation of personal income tax refund regulations more transparent. Citizens can perform all operations directly on their smartphones through applications integrated with level 2 identification.
Register and log in via VNeID
The first step in 2026 is to use electronic identification accounts to log in to the tax sector's public service portal. There's no need to register a separate account; the system will automatically link the individual tax identification number to the identification number, ensuring compliance with personal income tax refund regulations.
Steps for filing the automatic tax return.
After logging in, the system will usually automatically fill in income information thanks to data connected from paying units. You only need to check the deduction indicators and determine the amount of overpaid tax at indicator number [44]. This process helps reduce 90% time compared to the traditional method.
Submit your application and check your results automatically.
Once data verification is complete, the application will be sent with a personal digital signature or OTP authentication. According to personal income tax refund regulations, the processing results will be continuously updated via push notifications on the application, allowing you to closely monitor the application status.
The deadline and method of payment are stipulated in the regulations for personal income tax refunds.
In 2026, the tax refund payment process was significantly accelerated thanks to the application of AI in post-audit procedures. However, legal deadlines still adhered to basic milestones to ensure accuracy.
Deadline for processing applications in 2026
Based on the latest regulations applicable in 2026, for clean (error-free) records, the maximum time to receive a refund is 3 to 5 business days. For documents requiring further verification, the tax authorities will provide specific notification, but no later than the deadline stipulated in the Tax Administration Law.
Method of receiving tax refunds through a verified account.
According to the 2026 regulations on personal income tax refunds, the money will be transferred directly to the bank account linked to the taxpayer's personal identification number. This completely eliminates the risks of incorrect account information or loss of refund money during transactions.
Online tax offset
The system allows you to directly offset any overpaid taxes against other taxes such as business license fees or household business tax right on the app. This is a flexible option that many people will choose in 2026 to simplify their financial obligations to the state.
Common mistakes when implementing personal income tax refund regulations.
Although the system has become smarter, taxpayers in 2026 will still frequently encounter errors in original data. Early identification of these errors helps you comply with personal income tax refund regulations and receive your refund faster, avoiding situations where your application is stuck in the system.
Data discrepancies between revenue sources
The most common error in 2026 is the discrepancy between the figures you declare yourself and the figures reported by your employer. All income from e-commerce, livestreaming, or freelance work is automatically updated; if you underdeclare your income, the system will automatically block your tax refund application.
Error updating dependent information
According to regulations on personal income tax refunds, dependent data must match the national population database. Errors occur when the dependent's citizen identification card information is not updated or the identification number is incorrect, resulting in the deduction not being automatically accepted.
Submitting applications during the wrong period, even when it's peak time.
Setting the application deadline for the end of March 2026 may slow down processing speed due to system overload. Submitting applications earlier or spacing out the deadline will help ensure smoother implementation of the personal income tax refund regulations and faster receipt of funds.
Conclude
The regulations for personal income tax refunds in 2026 have become more user-friendly and transparent than ever before thanks to the support of digital technology. Individuals proactively filing their tax returns not only helps protect their personal finances but also contributes to building a strong national tax system. However, the close integration of data also requires taxpayers to have a deep understanding to avoid unnecessary errors during the declaration process.
To ensure all your tax matters are handled smoothly and optimally, MAN – Master Accountant Network is always ready to assist. We provide in-depth tax auditing and accounting services, keeping you updated on all changes to the 2026 personal income tax refund regulations. With MAN, you can focus on your career with complete peace of mind while we ensure all your tax obligations are fulfilled correctly and completely. Contact MAN today to receive the most professional advice!
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 Regulations in 2026
No. According to the current digital tax procedure, tax refund applications (100%) are submitted electronically. You only need to store the original documents at home for verification in case the tax authorities request a post-audit as per regulations.
You need to convert your income to VND according to the prescribed exchange rate and declare it fully. According to personal income tax refund regulations, if you have already paid tax abroad, you may be able to deduct that amount from the tax payable in Vietnam under a double taxation avoidance agreement.
If you have overpaid taxes, you are not required to pay on time and will not be penalized. However, if you have additional taxes due but do not file your claim before April 30, 2026, you will be penalized for late filing and charged late payment interest as per the law.
Yes. Because the 2026 tax system uses electronic identification for verification, if your account experiences problems, you will not be able to digitally sign and submit documents online. Please ensure your VNeID account is always in good working order. Will I need to submit paper documents to the tax authorities in 2026?
If I receive income from overseas via e-wallet, how do I claim a tax refund?
What happens if I don't file my 2025 tax return in 2026?
Will my identity card being locked affect my tax refund?
