Classification of personal income tax payers according to the latest regulations 2025<\/h2>\n
According to regulations, personal income tax payers include:<\/p>\n
1. Individuals residing in Vietnam<\/strong><\/p>\n 2. Non-resident individuals<\/strong><\/p>\n 3. Income payment organization<\/strong><\/p>\n The answer is yes. According to Article 3 of the Personal Income Tax Law, salaries and wages are the most common types of income subject to tax. This is why most employees in businesses and agencies are paid by organizations that deduct personal income tax at source.<\/p>\n Income from salaries and wages includes:<\/p>\n Paying personal income tax depends on your income after deductions:<\/p>\n For example: Single person earns 15 million VND\/month \u2192 taxable income = 15 \u2013 11 = 4 million VND \u2192 starts paying tax.<\/p>\n If there is 1 dependent \u2192 tax threshold: 11 + 4.4 = 15.4 million \u2192 income below this level is not taxable.<\/p>\n Not all individuals are required to pay taxes. Some cases that are not subject to personal income tax include:<\/p>\n Individuals with income below the deduction level<\/strong><\/p>\n Non-taxable income (Article 4, Personal Income Tax Law)<\/strong><\/p>\n Which is not a taxpayer?<\/strong><\/p>\n Income from salaries and wages of resident individuals is calculated according to the progressive tax table:<\/p>\n General formula: Personal Income Tax = (Total Income \u2013 Deductions) x Corresponding Tax Rate<\/span><\/p>\n Real life example:<\/strong><\/p>\n A single worker has an income of 25 million VND\/month. After applying the personal deduction of 11 million VND, the remaining taxable income is 14 million VND.<\/p>\n This income will be taxed according to the following progressive tax schedule:<\/p>\n First 5 million \u00d7 5% = 250,000 VND<\/p>\n<\/li>\n Next 5 million \u00d7 10% = 500,000 VND<\/p>\n<\/li>\n 4 million remaining \u00d7 15% = 600,000 VND<\/p>\n<\/li>\n<\/ul>\n Total monthly personal income tax payable: 1,350,000 VND<\/p>\n\n
\n
![\"Pha\u0302n](\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Phan-loai-doi-tuong-nop-thue-TNCN-theo-quy-dinh-moi-nhat-2025.png\")
\n
\n\n
\n \nCriteria<\/th>\n Resident Individual<\/th>\n Non-resident individual<\/th>\n<\/tr>\n<\/thead>\n \n Time in Vietnam<\/td>\n \u2265183 days\/year<\/td>\n <183 days\/year<\/td>\n<\/tr>\n \n Taxable income range<\/td>\n Global<\/td>\n Only in Vietnam<\/td>\n<\/tr>\n \n Applicable tax rate<\/td>\n Progressive Table (5% \u2013 35%)<\/td>\n Fixed 20%<\/td>\n<\/tr>\n \n Family deduction<\/td>\n Have<\/td>\n Are not<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Is income from salaries and wages subject to personal income tax?<\/h2>\n
\n
When do I have to pay personal income tax?<\/h2>\n
Family deduction level 2025:<\/h4>\n
\n
Who does not have to pay personal income tax?<\/h2>\n
\n
\n
\n
How to calculate personal income tax according to the progressive tax table<\/h3>\n
\n\n
\n \nLevel<\/th>\n Taxable income\/month<\/th>\n Tax rate<\/th>\n<\/tr>\n<\/thead>\n \n 1<\/td>\n Up to 5 million<\/td>\n 5%<\/td>\n<\/tr>\n \n 2<\/td>\n Over 5 - 10 million<\/td>\n 10%<\/td>\n<\/tr>\n \n 3<\/td>\n Over 10 - 18 million<\/td>\n 15%<\/td>\n<\/tr>\n \n 4<\/td>\n Over 18 \u2013 32 million<\/td>\n 20%<\/td>\n<\/tr>\n \n 5<\/td>\n Over 32 \u2013 52 million<\/td>\n 25%<\/td>\n<\/tr>\n \n 6<\/td>\n Over 52 - 80 million<\/td>\n 30%<\/td>\n<\/tr>\n \n 7<\/td>\n Over 80 million<\/td>\n 35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n
Subjects exempted from and reduced from personal income tax<\/h3>\n