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[BUSINESS] · Vietnam · 4 sources

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Part of situation: Vietnam tax reforms, digital audits and enforcement (92 clusters)

Vietnam tax authorities announce new personal income tax regulations

personal income tax tax evasion Decree 253/2026/ND-CP tax regulations Vietnam tax law

The Hanoi Tax Department has released a summary of new regulations regarding income from wages and salaries under Decree No. 253/2026/ND-CP, which is set to take effect on July 1, 2026.

Key changes include the classification of remuneration received by individuals who do not register for business or taxes as income from wages and salaries. Additionally, the deadline for registering dependents and supporting documentation is set for December 31 of the tax year.

The Decree also adjusts the threshold for the 10% temporary tax withholding for individuals without labor contracts or with contracts shorter than three months. The threshold for mandatory withholding has been increased from 2 million VND per payment to 5 million VND per payment.

Entities

Cần Thơ Police · Decree No. 253/2026/ND-CP · Hanoi Tax Department · Ngo Kim Ngau

Sources

Sổ tay hoàn thuế giá trị gia tăng giúp hoàn thuế nhanh chóng, đúng đối tượng, phòng ngừa gian lận [thoibaotaichinhvietnam.vn]
Lưu ý quan trọng từ cơ quan Thuế đến toàn bộ người lao động về thuế TNCN, bỏ qua là lỡ quyền lợi [cafebiz.vn]
Lưu ý quan trọng từ cơ quan Thuế đến toàn bộ người lao động về thuế TNCN, bỏ qua là lỡ quyền lợi [kenh14.vn]
Lưu ý quan trọng từ cơ quan Thuế đến toàn bộ người lao động về thuế TNCN, bỏ qua là lỡ quyền lợi [cafef.vn]