{"id":3711,"date":"2025-10-21T09:19:40","date_gmt":"2025-10-21T02:19:40","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3711"},"modified":"2025-10-21T09:19:40","modified_gmt":"2025-10-21T02:19:40","slug":"giam-tru-gia-canh-nam-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/giam-tru-gia-canh-nam-2026\/","title":{"rendered":"Family deduction increased to 15.5 million\/month from 2026"},"content":{"rendered":"

Family deductions will officially increase to VND15.5 million\/month for taxpayers and VND6.2 million\/month for each dependent from 2026. This is one of the most important mechanisms in calculating personal income tax (PIT) in Vietnam, approved by the National Assembly Standing Committee at the 50th Session on October 17, 2025, to adjust tax policies in line with living costs, average income and ensure fairness in tax obligations.<\/span><\/p>\n

This increase not only helps workers and households reduce the tax burden but also has a positive impact on spending, consumption and economic development. This article will analyze in detail the new family deduction, beneficiaries, how to calculate personal income tax, and important notes when applying.<\/span><\/p>\n

Update new family deduction level: 15.5 million VND\/month and 6.2 million VND\/month for dependents<\/b><\/h2>\n

According to Resolution of the National Assembly Standing Committee<\/a>, the family deduction will be adjusted significantly, helping taxpayers and households better match current living costs. The new family deduction will apply from the 2026 tax period, that is, in the final settlement personal income tax<\/a> In 2026 (paid in early 2027), taxpayers and businesses will base on the new rate to determine the amount of tax payable. Compared to the old rate, family deductions increased by nearly 41%, accurately reflecting the increase in living expenses and average income of people.<\/span><\/p>\n\n\n\n\n\n
Summary table updated with new family deduction levels<\/b><\/caption>\n
Object<\/b><\/td>\nOld deduction level (million VND\/month)<\/b><\/td>\nNew deduction level (million VND\/month)<\/b><\/td>\nNew deduction level (million VND\/year)<\/b><\/td>\n<\/tr>\n
Taxpayers<\/span><\/td>\n11<\/span><\/td>\n15,5<\/span><\/td>\n186<\/span><\/td>\n<\/tr>\n
Each dependent<\/span><\/td>\n4,4<\/span><\/td>\n6,2<\/span><\/td>\n74,4<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Why is it necessary to adjust family deductions? Socio-economic context<\/b><\/h2>\n

The family deduction level has been adjusted to respond to socio-economic changes in recent years:<\/span><\/p>\n

\"V\u00ec
Why is it necessary to adjust family deductions? Socio-economic context<\/figcaption><\/figure>\n