{"id":4562,"date":"2026-02-10T08:47:39","date_gmt":"2026-02-10T01:47:39","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4562"},"modified":"2026-02-10T08:47:39","modified_gmt":"2026-02-10T01:47:39","slug":"huong-dan-dang-ky-nguoi-phu-thuoc","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/huong-dan-dang-ky-nguoi-phu-thuoc\/","title":{"rendered":"Guide to registering dependents in 2026 and the latest personal allowance deduction rates."},"content":{"rendered":"

Registering dependents in 2026 is a mandatory procedure for taxpayers to receive benefits. <\/span>personal income tax deduction<\/span><\/a> The minimum income requirement has recently increased to 6.2 million VND\/month according to the amended Personal Income Tax Law, which was passed by the National Assembly on December 10, 2025. Understanding this process not only helps individuals reduce their financial burden but also ensures compliance with tax laws, especially in the context of a streamlined progressive tax system with only 5 brackets.<\/span><\/p>\n

In the 2026 tax year, regulations on income from salaries and wages will apply a personal deduction of VND 15.5 million per month. Therefore, registering dependents on time and with complete documentation is a top priority for all accountants and employees. This article from experts at MAN \u2013 Master Accountant Network will provide detailed guidance on how to complete this procedure accurately.<\/span><\/p>\n

Legal basis and context for changes in tax policy in 2026<\/b><\/h2>\n

According to the amended Personal Income Tax Law 2025, effective from July 1, 2026, the regulations on personal deductions and tax rates have undergone extremely important adjustments. Specifically, the National Assembly has officially legalized the personal deduction levels that were previously stipulated temporarily. <\/span>Resolution 110\/2025\/UBTVQH15<\/span><\/a>. This creates a solid legal framework for the implementation of the dependent registration 2026.<\/span><\/p>\n

This change aims to align with fluctuations in the consumer price index (CPI) and the actual living standards of the people. As the deduction increases, the actual tax paid by workers will decrease significantly, especially for families with many dependents. Registering dependents in 2026 therefore becomes key to optimizing after-tax income and ensuring personal financial benefits.<\/span><\/p>\n

The latest personal allowance rates for registering dependents in 2026.<\/b><\/h2>\n
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The latest personal allowance rates for registering dependents in 2026.<\/figcaption><\/figure>\n

Before proceeding with the 2026 dependent registration process, taxpayers need to understand the new figures to accurately calculate their tax liability. Below is a table comparing the deductions under the old and new regulations applicable to 2026:<\/span><\/p>\n\n\n\n\n\n
Summary table of the latest personal allowance deductions when registering dependents in 2026<\/b><\/caption>\n
Deductions<\/b><\/td>\nPrevious level (Before 2026)<\/b><\/td>\nNew level (Year 2026)<\/b><\/td>\n<\/tr>\n
For the taxpayer themselves<\/span><\/td>\n11,000,000 VND\/month<\/span><\/td>\n15,500,000 VND\/month<\/span><\/td>\n<\/tr>\n
For each dependent<\/span><\/td>\n4,400,000 VND\/month<\/span><\/td>\n6,200,000 VND\/month<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Therefore, upon completing the dependent registration in 2026, each dependent will help taxpayers reduce their taxable income by VND 74.4 million per year. This is a significant amount that greatly impacts the total tax payable at the end of the year, considerably increasing disposable income for employees.<\/span><\/p>\n

The new 5-tier progressive tax system and the impact of dependent registration in 2026.<\/b><\/h2>\n
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The new 5-tier progressive tax system and the impact of dependent registration in 2026.<\/figcaption><\/figure>\n

The new law not only increases the deduction amount but also simplifies the process. <\/span>The progressive tariff system has been reduced from 7 tiers to 5 tiers.<\/span><\/a>. Implementing the dependent registration requirement in 2026 will help lower tax brackets for taxable income, thereby allowing for preferential tax rates.<\/span><\/p>\n\n\n\n\n\n\n\n\n
Summary table of progressive tax rates applicable for the year 2026<\/b><\/caption>\n
Tax rates<\/b><\/td>\nTaxable income\/month (Million VND)<\/b><\/td>\nTax rate (%)<\/b><\/td>\n<\/tr>\n
1<\/span><\/td>\nUp to 10<\/span><\/td>\n5%<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nBetween 10 and 30<\/span><\/td>\n10%<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nBetween 30 and 60<\/span><\/td>\n20%<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nBetween 60 and 100<\/span><\/td>\n30%<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\nOver 100<\/span><\/td>\n35%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

When registering dependents in 2026, the tax reduction is not simply 6.2 million x Tax Rate. It can also help taxpayers avoid jumping from a tax bracket of 10% to 20% or higher. This underscores the importance of registering dependents early in the fiscal year to optimize tax obligations.<\/span><\/p>\n

Individuals will be counted as dependents in 2026.<\/b><\/h2>\n

For the dependent registration procedure in 2026 to be successful, individuals must ensure that the registered dependent is on the recognized list and meets the income requirement of not exceeding 1 million VND\/month.<\/span><\/p>\n

The main target groups include:<\/span><\/p>\n