{"id":3729,"date":"2025-10-22T16:20:57","date_gmt":"2025-10-22T09:20:57","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3729"},"modified":"2025-10-22T16:23:21","modified_gmt":"2025-10-22T09:23:21","slug":"thue-tncn-2025","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thue-tncn-2025\/","title":{"rendered":"Personal Income Tax 2025: Latest changes and application instructions"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Personal Income Tax 2025 is having many notable changes, directly affecting employees, business households and income-paying enterprises. Adjustments to family deductions, progressive tax tables and new tax calculation methods are issued to ensure fairness and suitability with socio-economic fluctuations. The following article will help you understand the latest changes and guide you on how to apply personal income tax 2025 to declare and pay taxes accurately and effectively.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Personal income tax overview<\/b><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">Personal Income Tax<\/span><\/a><span style=\"font-weight: 400;\"> 2025 is an important part of the tax system in Vietnam, applicable to resident and non-resident individuals with taxable income. Mastering the regulations on personal income tax 2025 not only helps taxpayers fulfill their legal obligations but also optimizes costs and reduces the risk of being penalized by tax authorities.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Personal Income Tax 2025 is updated based on the latest circulars, decrees, adjustments to tax schedules, family deductions, tax exemptions and tax calculation methods for each subject.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>What is personal income tax?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Personal Income Tax 2025 is a direct tax, levied on the income of individuals arising during the tax period. This Personal Income Tax 2025 applies to individuals with income from salaries, business, real estate transfer, capital investment and other sources of income as prescribed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Taxable income is calculated based on total income minus legal deductions such as family allowances, social insurance, health insurance and other contributions as prescribed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>The role of personal income tax<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Personal Income Tax 2025 plays an important role in the economy:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue for the state budget: Personal Income Tax 2025 contributes to ensuring financial resources for public activities, infrastructure and social security.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjusting personal income: Helps reduce income inequality, promoting social equity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increasing financial transparency: The <\/span><a href=\"https:\/\/thue.man.net.vn\/ke-khai-nop-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax declaration and payment<\/span><\/a><span style=\"font-weight: 400;\"> 2025 in accordance with regulations helps tax authorities control revenue sources and prevent revenue loss.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support for businesses and individuals: Understanding personal income tax 2025 helps businesses and individuals plan their finances properly.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Legal basis related to personal income tax<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Implementing personal income tax 2025 in accordance with regulations requires individuals and businesses to have a firm grasp of basic legal documents. These documents determine taxable subjects, tax schedules, methods of calculation, declaration and settlement of taxes, and help avoid legal risks when performing tax obligations. Below are important legal documents related to personal income tax 2025:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of legal basis related to personal income tax<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>Main content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Role in Personal Income Tax 2025<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Personal Income Tax Law (<\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=51258\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law No. 04\/2007\/QH12<\/span><\/a><span style=\"font-weight: 400;\">, modified)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Determine tax base, taxable and non-taxable income, applicable subjects.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Is the basic legal basis for all regulations.<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-sua-doi-Luat-Chung-khoan-Ke-toan-Ngan-sach-Nha-nuoc-Thue-thu-nhap-ca-nhan-2024-622318.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law No. 56\/2024\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> (Amending some Laws)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Amending and supplementing a number of articles of the Law on Personal Income Tax and other Laws.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Update the latest regulations of the National Assembly, especially related to tax management and responsibilities of the parties.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Resolution of the National Assembly Standing Committee (On new GTGC level)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Decision to adjust family deduction level to 15.5 million VND and 6.2 million VND.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Basis for applying new family deductions from tax period 2026.<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-65-2013-ND-CP-huong-dan-Luat-thue-thu-nhap-ca-nhan-2007-sua-doi-2012-196609.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 65\/2013\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> (and amended Decree)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Detailed instructions on the implementation of the Personal Income Tax Law on tax calculation methods, tax declaration and payment deadlines.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Detailed instructions on the Law, helping to fulfill tax obligations in accordance with administrative procedures.<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 126\/2020\/ND-CP<\/span><\/a><\/td>\n<td><span style=\"font-weight: 400;\">Detailed regulations on tax administration, including dossiers, deadlines for submitting tax declarations (PIT) and places of submission.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Prescribe important administrative procedures (time limits, documents) in declaration and settlement.<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-205356.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 111\/2013\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> (and Circular amending and supplementing)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Specific instructions on how to prepare, declare, pay personal income tax, finalize tax, details on tax deductions and exemptions.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Is the most detailed guide on tax declaration and settlement.<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 80\/2021\/TT-BTC<\/span><\/a><\/td>\n<td><span style=\"font-weight: 400;\">Detailed instructions on Decree 126\/2020\/ND-CP on tax administration, including forms and regulations on settlement authorization.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Detailed instructions on administrative procedures and tax filing forms.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Important changes in personal income tax 2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Vietnamese Government has officially approved a Resolution adjusting the personal income tax deduction for 2025, a major change aimed at reducing the financial burden on workers amid rising living costs. The Resolution stipulates that the new deduction will be applied from the 2026 tax period.\u00a0<\/span><\/p>\n<figure id=\"attachment_3733\" aria-describedby=\"caption-attachment-3733\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3733\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-thay-doi-quan-trong-trong-thue-TNCN-2025.jpg\" alt=\"Nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng trong thu\u1ebf TNCN 2025\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-thay-doi-quan-trong-trong-thue-TNCN-2025.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-thay-doi-quan-trong-trong-thue-TNCN-2025-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-thay-doi-quan-trong-trong-thue-TNCN-2025-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-thay-doi-quan-trong-trong-thue-TNCN-2025-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-thay-doi-quan-trong-trong-thue-TNCN-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3733\" class=\"wp-caption-text\">Important changes in personal income tax 2025<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help taxpayers, businesses and accountants easily grasp, below is a detailed summary table comparing the current deduction levels (in 2025) with the new levels that will take effect from 2026, along with the estimated income levels that must start paying tax under the new regulations:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of important changes in personal income tax 2025<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 17.1343%;\"><b>Content changes<\/b><\/td>\n<td style=\"text-align: center; width: 21.1423%;\"><b>Current Level (2025)<\/b><\/td>\n<td style=\"text-align: center; width: 24.4489%;\"><b>Applicable from 2026<\/b><\/td>\n<td style=\"text-align: center; width: 36.3728%;\"><b>Important notes<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1343%;\"><span style=\"font-weight: 400;\">Personal deduction<\/span><\/td>\n<td style=\"width: 21.1423%;\"><span style=\"font-weight: 400;\">11 million VND\/month<\/span><\/td>\n<td style=\"width: 24.4489%;\"><span style=\"font-weight: 400;\">15.5 million VND\/month (186 million VND\/year)<\/span><\/td>\n<td style=\"width: 36.3728%;\"><span style=\"font-weight: 400;\">The increase is 4.5 million VND\/month compared to the current level, adjusted according to the Resolution of the National Assembly Standing Committee.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1343%;\"><span style=\"font-weight: 400;\">Family deduction for each dependent<\/span><\/td>\n<td style=\"width: 21.1423%;\"><span style=\"font-weight: 400;\">4.4 million VND\/month<\/span><\/td>\n<td style=\"width: 24.4489%;\"><span style=\"font-weight: 400;\">6.2 million VND\/month<\/span><\/td>\n<td style=\"width: 36.3728%;\"><span style=\"font-weight: 400;\">The increase is 1.8 million VND\/month compared to the current level.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1343%;\"><span style=\"font-weight: 400;\">Time of application<\/span><\/td>\n<td style=\"width: 21.1423%;\"><span style=\"font-weight: 400;\">Income from 01\/07\/2020<\/span><\/td>\n<td style=\"width: 24.4489%;\"><span style=\"font-weight: 400;\">From tax period 2026 (Income arising from 01\/01\/2026)<\/span><\/td>\n<td style=\"width: 36.3728%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Personal income tax payers<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Personal income tax is applied to individuals with income arising in Vietnam. The determination <\/span><a href=\"https:\/\/thue.man.net.vn\/doi-tuong-nop-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax payers<\/span><\/a><span style=\"font-weight: 400;\"> based on residency criteria, income range and taxable income types as prescribed in the Personal Income Tax Law. The table below summarizes the details:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of subjects subject to personal income tax<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 14.9299%;\"><b>Object<\/b><\/td>\n<td style=\"text-align: center; width: 34.8697%;\"><b>Criteria (Clause 1, Article 2 of the Law on Personal Income Tax)<\/b><\/td>\n<td style=\"text-align: center; width: 16.6333%;\"><b>Taxable scope<\/b><\/td>\n<td style=\"text-align: center; width: 32.4649%;\"><b>Typical examples of taxable income<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.9299%;\"><span style=\"font-weight: 400;\">Resident Individual<\/span><\/td>\n<td style=\"width: 34.8697%;\"><span style=\"font-weight: 400;\">Individuals who are present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the first day of presence in Vietnam. Individuals who have a permanent residence in Vietnam, including a registered permanent residence or a rented house for 183 days or more in a tax year.<\/span><\/td>\n<td style=\"width: 16.6333%;\"><span style=\"font-weight: 400;\">All income arising in and outside Vietnam (Global Tax Principles).<\/span><\/td>\n<td style=\"width: 32.4649%;\"><span style=\"font-weight: 400;\">Salaries, wages, income from business, capital investment, capital transfer, real estate transfer, copyright, winnings, gifts, inheritance.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.9299%;\"><span style=\"font-weight: 400;\">Non-resident individual<\/span><\/td>\n<td style=\"width: 34.8697%;\"><span style=\"font-weight: 400;\">Does not meet the criteria for individual residency.<\/span><\/td>\n<td style=\"width: 16.6333%;\"><span style=\"font-weight: 400;\">Only income arising in Vietnam (Territorial Tax Principle).<\/span><\/td>\n<td style=\"width: 32.4649%;\"><span style=\"font-weight: 400;\">Salaries and wages received from work in Vietnam; income from capital\/real estate transfer in Vietnam; royalties paid by Vietnamese organizations\/individuals.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.9299%;\"><span style=\"font-weight: 400;\">Taxable income<\/span><\/td>\n<td style=\"width: 34.8697%;\"><span style=\"font-weight: 400;\">Applies to both resident and non-resident individuals (with respective taxable scope).<\/span><\/td>\n<td style=\"width: 16.6333%;\"><span style=\"font-weight: 400;\">Income received that is not subject to tax exemption.<\/span><\/td>\n<td style=\"width: 32.4649%;\"><span style=\"font-weight: 400;\">Income from business, wages, salaries, capital investments, capital transfers, real estate transfers, prizes, copyrights, franchises, inheritances, and gifts.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.9299%;\"><span style=\"font-weight: 400;\">Tax-free\/reduced income<\/span><\/td>\n<td style=\"width: 34.8697%;\"><span style=\"font-weight: 400;\">According to specific provisions in Article 4 of the Law on Personal Income Tax and guiding documents.<\/span><\/td>\n<td style=\"width: 16.6333%;\"><span style=\"font-weight: 400;\">Not included in taxable income or tax deductible.<\/span><\/td>\n<td style=\"width: 32.4649%;\"><span style=\"font-weight: 400;\">Allowances and benefits according to law; insurance contract compensation, compensation for damages; income from remittances; income from interest on deposits at credit institutions; higher wages paid for overtime and night work.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Instructions for applying personal income tax 2025 for individuals<\/b><\/h2>\n<p>To properly fulfill tax obligations in 2025, individuals need to clearly understand the steps of applying personal income tax from determining taxable subjects, taxable income to applying the corresponding tax rates and tax declaration and payment. Understanding each step not only helps individuals declare taxes accurately but also optimizes deductions, avoids errors and violations of the law.<\/p>\n<p>In this guide, we will go from basic to detailed, clearly explaining about resident and non-resident individuals, types of taxable income, applicable tax rates and how to declare and pay taxes according to the latest regulations in 2025.<\/p>\n<h3 style=\"text-align: justify;\"><b>Identify taxable entities<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">First of all, individuals need to determine whether they are subject to personal income tax in 2025.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resident individuals: Are those who are present in Vietnam for 183 days or more in a year or have a permanent residence in Vietnam (registered permanent residence or rented house for 183 days or more). Resident individuals are subject to tax on all income generated within and outside the territory of Vietnam, applying global tax principles.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-resident individuals: Are individuals who do not meet the above criteria. These individuals are only subject to tax on income arising in Vietnam, according to the territorial tax principle.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Determining taxable income<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Individuals need to know which income is taxable to calculate the amount of tax payable:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from salaries and wages:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Taxable income is calculated by subtracting actual income from deductions such as: personal deduction, dependent deduction, compulsory insurance contributions, and legal voluntary pension funds. This is an important step in determining the actual taxable income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other income: Includes income from business, real estate transfer, securities, capital investment, winnings, copyright, franchise...<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> For these amounts, no family deductions apply. The entire amount actually received will be taxable income, and the corresponding tax rate will apply according to the type of income.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Applicable tax rate<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After determining taxable income, the next step is to apply the tax rate corresponding to each type of income to calculate the 2025 personal income tax payable.<\/span><\/p>\n<figure id=\"attachment_3731\" aria-describedby=\"caption-attachment-3731\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3731\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-ca-nhan.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng thu\u1ebf TNCN 2025 cho c\u00e1 nh\u00e2n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-ca-nhan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-ca-nhan-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-ca-nhan-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-ca-nhan-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-ca-nhan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3731\" class=\"wp-caption-text\">Instructions for applying personal income tax 2025 for individuals<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For income from salaries and wages of resident individuals, a progressive tax schedule is applied, meaning the tax rate increases gradually according to income level, to ensure fairness between individuals with different incomes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For other income, including business, transfer, capital investment, prize winnings, copyrights, etc., a separate fixed tax rate is applied to each type of income according to the law.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 464px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of tax rates applicable to each type of income<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 33.5671%; height: 56px;\"><b>Income type<\/b><\/td>\n<td style=\"text-align: center; width: 29.1583%; height: 56px;\"><b>Tax rate (%)<\/b><\/td>\n<td style=\"text-align: center; width: 36.473%; height: 56px;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 33.5671%; height: 80px;\"><span style=\"font-weight: 400;\">Income from wages and salaries (resident individuals)<\/span><\/td>\n<td style=\"text-align: center; width: 29.1583%; height: 80px;\"><span style=\"font-weight: 400;\">Apply progressive tax schedule<\/span><\/td>\n<td style=\"width: 36.473%; height: 80px;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax rates increase gradually according to income levels to ensure fairness.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 33.5671%; height: 80px;\"><span style=\"font-weight: 400;\">Business income<\/span><\/td>\n<td style=\"text-align: center; width: 29.1583%; height: 80px;\"><span style=\"font-weight: 400;\">0.5 \u2013 5<\/span><\/td>\n<td style=\"width: 36.473%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">According to the form of declaration or contract, depending on the industry<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 33.5671%; height: 80px;\"><span style=\"font-weight: 400;\">Real estate transfer<\/span><\/td>\n<td style=\"text-align: center; width: 29.1583%; height: 80px;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"width: 36.473%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Calculated on transfer price or tax price according to regulations<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 33.5671%; height: 56px;\"><span style=\"font-weight: 400;\">Securities transfer<\/span><\/td>\n<td style=\"text-align: center; width: 29.1583%; height: 56px;\"><span style=\"font-weight: 400;\">0,1<\/span><\/td>\n<td style=\"width: 36.473%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Calculated on transfer price<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 33.5671%; height: 56px;\"><span style=\"font-weight: 400;\">Winning, copyright, franchise<\/span><\/td>\n<td style=\"text-align: center; width: 29.1583%; height: 56px;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"width: 36.473%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Calculated on total actual income received<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 33.5671%; height: 56px;\"><span style=\"font-weight: 400;\">Capital investment (dividends, profits\u2026)<\/span><\/td>\n<td style=\"width: 29.1583%; height: 56px;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/p>\n<\/td>\n<td style=\"width: 36.473%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Calculated on total realized profit<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Tax declaration and payment<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After calculating income and tax rate:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals can declare taxes directly to the tax authority or through income-paying organizations (such as companies and businesses).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resident individuals are entitled to family deductions when declaring payroll taxes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-resident individuals pay flat tax at the prescribed rate without any deductions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is necessary to comply with the tax payment deadline as prescribed by the tax authorities in 2025 to avoid late payment penalties.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Instructions for applying personal income tax 2025 for businesses<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Enterprises are organizations that pay income, are responsible for deducting, declaring and paying personal income tax 2025 on behalf of employees. Correct application of regulations helps enterprises comply with the law and avoid tax risks.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Identify taxable entities<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When paying income, businesses must determine whether the recipient is a resident or non-resident individual, because the tax calculation is different:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resident individuals: businesses deduct tax based on taxable income minus prescribed deductions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-resident individuals: businesses deduct tax at a flat rate without applying any deductions.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Determining taxable income<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to clearly identify all income that must be deducted from tax:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from wages and salaries: total income actually paid to an individual after calculating legal deductions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other income (bonuses, dividends, transfers, royalties, etc.): the total amount paid by the enterprise is taxable income, without family deductions.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Tax deduction and payment at source<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When paying income to individuals, businesses do not simply pay salaries or bonuses, but are also responsible for withholding and paying personal income tax 2025 on behalf of employees. This helps ensure that individuals pay taxes in full and businesses comply with the law.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Determine the amount of tax to be deducted<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When paying income to employees or other individuals, businesses not only pay money but also have to deduct and pay personal income tax at source. This ensures that individuals pay taxes in full and businesses comply with the law. The following section guides how to apply personal income tax 2025 according to each type of income.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from salaries and wages: apply progressive tax schedule for resident individuals, deducted immediately upon salary payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other income (business, transfer, investment, prize winnings, etc.): applies a fixed tax rate according to the type of income, calculated on the total amount paid, without family deductions.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of tax rates for different types of income<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Income type<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tax rate (%)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Income from wages and salaries<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Progressive tax schedule<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Business<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.5 \u2013 5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Real estate transfer<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Winning, copyright, franchise<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Capital investment (dividends, profits\u2026)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><b>Deduction at source<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Once the taxable income and applicable tax rate have been determined, the next step for businesses is to deduct 2025 personal income tax at source. This is an important step to ensure that taxes are paid correctly, promptly and in compliance with the law.<\/span><\/p>\n<figure id=\"attachment_3732\" aria-describedby=\"caption-attachment-3732\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3732\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-doanh-nghiep.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng thu\u1ebf TNCN 2025 cho doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-doanh-nghiep-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-doanh-nghiep-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-doanh-nghiep-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-doanh-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3732\" class=\"wp-caption-text\">Instructions for applying personal income tax 2025 for businesses<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses deduct tax immediately upon paying income, before individuals receive the money.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The deducted tax amount will be the amount the enterprise must pay to the state budget.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Correct and timely deductions help businesses avoid the risk of violating the law and late payment penalties.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><b>Records and documents to be kept<\/b><\/h4>\n<h4 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure that the deduction and payment of personal income tax 2025 is carried out accurately, businesses need to keep complete records and related documents. These documents not only help with internal management but also serve the inspection and audit of tax authorities.<\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payroll, labor contract, income payment documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax calculation minutes, monthly or quarterly personal income tax declaration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documents related to other income (bonuses, transfers, investments\u2026).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Tax declaration and payment<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Enterprises are responsible for declaring and paying personal income tax 2025 on behalf of individuals according to regulations of tax authorities.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax declaration: Enterprises prepare personal income tax declarations 2025 monthly or quarterly, based on the amount of tax deducted at source from the income of employees and individuals receiving income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax payment: The deducted tax must be paid to the state budget on time to avoid late payment penalties.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Enterprises need to carefully check data, applicable tax rates and keep all relevant documents, contracts, payrolls and invoices to ensure compliance with the law and facilitate future inspections and audits.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Important notes when applying personal income tax 2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When applying personal income tax 2025, businesses and individuals need to pay attention to some important points to ensure proper declaration, deduction and payment of taxes. The table below summarizes basic notes to help make tax management simpler and more transparent.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of important notes when applying personal income tax 2025<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Identify taxable entities<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Distinguish between resident and non-resident individuals; apply correct tax calculation, deductions and tax rates.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Income classification<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Determine income from salaries, wages and other income (business, transfer, investment, prize winnings, etc.); other income is not subject to family deductions.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Apply tax rate<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Income from wages: progressive tax schedule; other income: fixed tax rate according to type of income (e.g. business 0.5\u20135%, real estate transfer 2%, lottery winnings 10%, capital investment 5%).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tax declaration and payment<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Enterprises declare monthly\/quarterly; individuals pay taxes directly if they have income other than salary; comply on time to avoid late payment penalties.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Keep records and documents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Contracts, payroll, payment documents, tax declarations; for management, inspection and auditing purposes.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Update new policy<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Follow the announcement from the tax authorities on family deductions, tax schedules and tax exemptions and reductions to apply correctly in 2025.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Frequently asked questions about personal income tax 2025<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Who is subject to personal income tax?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPersonal income tax applies to all resident and non-resident individuals with income arising in Vietnam, including income from salaries, business, investment, transfer, winnings and other sources of income as prescribed by law.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>How do resident and non-resident individuals differ in taxation?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tResident individuals are subject to tax on all income generated within and outside Vietnam, while non-resident individuals are subject to tax only on income generated in Vietnam.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>What income is exempt or reduced from tax?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tSome income such as subsidies, legal allowances, insurance compensation, interest on deposits at credit institutions, remittances, etc. may be exempted or have tax reduced according to the provisions of the Law on Personal Income Tax and guiding documents.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>What are the responsibilities of businesses when paying income to employees?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tEnterprises must deduct personal income tax at source, declare and pay tax on behalf of employees, and keep complete records and documents to comply with the law and serve future inspections.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>What tax rates apply to salaries, wages and other income?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIncome from salaries and wages (resident individuals): apply progressive tax rates. Other income (business, transfer, investment, winnings, etc.): apply fixed tax rates according to each type of income, for example, business 0.5-5%, real estate transfer 2%, winnings 10%, capital investment 5%.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu\u1ebf TNCN \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Thu\u1ebf TNCN \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, kinh doanh, \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng, tr\u00fang th\u01b0\u1edfng v\u00e0 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o trong t\u00ednh thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1 nh\u00e2n c\u01b0 tr\u00fa ch\u1ecbu thu\u1ebf tr\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh trong v\u00e0 ngo\u00e0i Vi\u1ec7t Nam, c\u00f2n c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa ch\u1ec9 ch\u1ecbu thu\u1ebf tr\u00ean thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu nh\u1eadp n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp nh\u01b0 tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p h\u1ee3p ph\u00e1p, b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m, l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ki\u1ec1u h\u1ed1i\u2026 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf TNCN v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m g\u00ec khi chi tr\u1ea3 thu nh\u1eadp cho nh\u00e2n vi\u00ean?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i ngu\u1ed3n, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e2n vi\u00ean, \u0111\u1ed3ng th\u1eddi l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111\u1ec3 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 ph\u1ee5c v\u1ee5 ki\u1ec3m tra sau n\u00e0y.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 thu nh\u1eadp kh\u00e1c ra sao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Thu nh\u1eadp t\u1eeb l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng (c\u00e1 nh\u00e2n c\u01b0 tr\u00fa): \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Thu nh\u1eadp kh\u00e1c (kinh doanh, chuy\u1ec3n nh\u01b0\u1ee3ng, \u0111\u1ea7u t\u01b0, tr\u00fang th\u01b0\u1edfng\u2026): \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh theo t\u1eebng lo\u1ea1i thu nh\u1eadp, v\u00ed d\u1ee5 kinh doanh 0,5\u20135%, chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S 2%, tr\u00fang th\u01b0\u1edfng 10%, \u0111\u1ea7u t\u01b0 v\u1ed1n 5%.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><b>Personal income tax support tools and consulting services 2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To properly fulfill personal income tax obligations in 2025 and optimize tax management, individuals and businesses can use support tools and professional consulting services.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax declaration and calculation support tools<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Electronic tax declaration software helps individuals and businesses to prepare declarations, calculate taxes automatically and pay taxes online. Using this software helps save time and reduce the risk of errors in the declaration process.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The 2025 Personal Income Tax Calculator in Excel format or automatic calculation software supports determining taxable income, applying progressive tax tables and fixed tax rates for each type of income. This is a simple but effective tool, especially when income has many different sources.<\/span><\/p>\n<figure id=\"attachment_3730\" aria-describedby=\"caption-attachment-3730\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3730\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-cu-ho-tro-va-dich-vu-tu-van-thue-TNCN-2025.jpg\" alt=\"C\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 v\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf TNCN 2025\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-cu-ho-tro-va-dich-vu-tu-van-thue-TNCN-2025.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-cu-ho-tro-va-dich-vu-tu-van-thue-TNCN-2025-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-cu-ho-tro-va-dich-vu-tu-van-thue-TNCN-2025-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-cu-ho-tro-va-dich-vu-tu-van-thue-TNCN-2025-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-cu-ho-tro-va-dich-vu-tu-van-thue-TNCN-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3730\" class=\"wp-caption-text\">Personal income tax support tools and consulting services 2025<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The legal regulations lookup tool on the official websites of the General Department of Taxation or the legal information portal helps individuals and businesses promptly update new policies, deduction levels, tax tables and regulations related to personal income tax 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Personal income tax consulting services<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Personal income tax consulting services 2025 help individuals and businesses understand legal regulations, apply correct tax rates and minimize risks when declaring and paying taxes. Tax experts support from determining taxable income, calculating tax obligations, to completing year-end settlement documents.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This service is especially necessary for those who have income from multiple sources such as business, investment, transfer or work in multiple places. With professional support, taxpayers will be guided in detail, ensuring compliance with regulations and optimizing legal rights.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">At MAN \u2013 Master Accountant Network, our team of experienced tax consultants is ready to accompany you in all matters related to personal income tax 2025, from declaration, settlement to consulting on the latest policies in 2025.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Personal Income Tax 2025 marks many important changes in personal income management policy, aiming for more fairness and transparency among taxpayer groups. Understanding the new regulations on family deductions, progressive tax schedules and tax calculation for each type of income will help individuals and businesses be more proactive in financial planning.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For individuals, declaring and paying taxes on time not only demonstrates civic duty but also helps avoid unnecessary violations and penalties. Enterprises also need to fully deduct, declare and keep documents to ensure compliance with the law and transparency in income payment activities.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If you need assistance in calculating, declaring or settling personal income tax 2025, please contact <\/span><a href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network<\/span><\/a><span style=\"font-weight: 400;\">With a team of experienced accounting and tax experts, MAN is ready to accompany you to optimize tax obligations, comply with regulations and save maximum time and costs.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf TNCN 2025 \u0111ang c\u00f3 nhi\u1ec1u \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng, h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp. Nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00f4ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":3734,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3729","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3729","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=3729"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3729\/revisions"}],"predecessor-version":[{"id":3735,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3729\/revisions\/3735"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3734"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}