{"id":4264,"date":"2026-01-16T14:35:18","date_gmt":"2026-01-16T07:35:18","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4264"},"modified":"2026-01-16T14:35:18","modified_gmt":"2026-01-16T07:35:18","slug":"hoan-thue-tncn-thu-viec","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/hoan-thue-tncn-thu-viec\/","title":{"rendered":"Personal Income Tax Refund for Probation Periods: Detailed Guide from MAN for 2026"},"content":{"rendered":"

Personal income tax refund<\/span><\/a> The probationary period for the 2025 tax year, to be implemented in 2026, is a top concern for employees. (According to Article 25) <\/span>Circular 111\/2013\/TT-BTC<\/span><\/a>, The paying organization must deduct personal income tax (10%) before paying probationary salaries if the payment amount is 2,000,000 VND or more. Understanding the tax refund process helps you optimize your personal finances after a year of hard work.<\/span><\/p>\n

In 2026, the tax authorities will continue to promote the centralized electronic tax filing system for 2025 income. If your total income after deducting personal allowances is below the tax threshold, the probationary income tax refund procedure will help you receive back the entire amount of temporarily withheld tax. This is a legal right that helps protect the fruits of your labor in the most complete way. MAN \u2013 Master Accountant Network will accompany you throughout this 2026 tax settlement process.<\/span><\/p>\n

Legal framework for personal income tax deductions during probationary periods (2025)<\/b><\/h2>\n

To accurately claim your probationary income tax refund, you need to understand the withholding tax rules applicable to income earned in 2025.<\/span><\/p>\n

Regulations on the withholding tax rate for 10% in 2025<\/b><\/h3>\n

Based on the Personal Income Tax Law, the withholding tax rate 10% applies to individuals who sign probationary contracts or employment contracts of less than 3 months. This is a provisional tax payment calculated on each income payment.<\/span><\/p>\n

Summary of tax deduction regulations applicable to income in 2025:<\/span><\/p>\n\n\n\n\n\n\n
Summary table of regulations on withholding tax rates for 10% in 2025<\/b><\/caption>\n
Object<\/b><\/td>\nType of contract<\/b><\/td>\nMinimum income<\/b><\/td>\nTaxable amount<\/b><\/td>\n<\/tr>\n
Resident Individual<\/span><\/td>\nProbation\/Less than 3 months<\/span><\/td>\nFrom 2,000,000 VND\/time<\/span><\/td>\n10%<\/span><\/td>\n<\/tr>\n
Resident Individual<\/span><\/td>\nContracts for 3 months or more<\/span><\/td>\nApply progressive rates.<\/span><\/td>\n5% – 35%<\/span><\/td>\n<\/tr>\n
Non-resident individual<\/span><\/td>\nNo discrimination<\/span><\/td>\nAll income levels<\/span><\/td>\n20%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Conditions for making commitment 08 to avoid deduction of 10%<\/b><\/h3>\n

In 2025, instead of waiting until 2026 to process your probationary income tax refund, you can create a Commitment Letter. <\/span>Form 08\/CK-TNCN<\/span><\/a> If:<\/span><\/p>\n