{"id":7018,"date":"2025-12-18T11:50:05","date_gmt":"2025-12-18T04:50:05","guid":{"rendered":"https:\/\/taphalaw.com\/?p=7018"},"modified":"2025-12-18T11:50:05","modified_gmt":"2025-12-18T04:50:05","slug":"cach-tinh-thue-thu-nhap-ca-nhan-tu-nam-2026-khi-thue-suat-thay-doi","status":"publish","type":"post","link":"https:\/\/taphalaw.com\/en\/cach-tinh-thue-thu-nhap-ca-nhan-tu-nam-2026-khi-thue-suat-thay-doi.html","title":{"rendered":"How to Calculate Personal Income Tax from 2026 When the Tax Rates Change?"},"content":{"rendered":"<span style=\"font-weight: 400; font-size: 115%;\">On December 10, 2025, the National Assembly voted to pass the amended Law on Personal Income Tax, which takes effect from July 1, 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 115%;\">Accordingly, from July 1, 2026, the partially progressive personal income tax schedule is reduced from 7 brackets to 5 brackets, with tax rates of 5%, 15%, 25%, 30%, and 35%, and with widened intervals between the brackets, specifically as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-size: 115%;\">The first tax bracket applies a tax rate of 5%, with taxable income extended up to VND 10 million;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-size: 115%;\">The second bracket applies a tax rate of 10% to the portion of taxable income exceeding VND 10 million up to VND 30 million;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-size: 115%;\">The third bracket applies a tax rate of 20% to the portion of taxable income exceeding VND 30 million up to VND 60 million;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-size: 115%;\">The fourth bracket applies a tax rate of 30% to the portion of taxable income exceeding VND 60 million up to VND 100 million;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-size: 115%;\">The fifth bracket applies a tax rate of 35% to the portion of taxable income exceeding VND 100 million.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\"><strong>The comparison table of the partially progressive personal income tax schedule currently in effect and the new personal income tax schedule applicable from July 1, 2026 is as follows:<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">\n<p style=\"text-align: center;\"><strong><span style=\"font-size: 115%;\">Tax Bracket<\/span><\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><strong><span style=\"font-size: 115%;\">Applicable from July 1, 2026<\/span><\/strong><\/td>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><strong><span style=\"font-size: 115%;\">Currently Applicable<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 115%;\">Taxable income per month (VND million)<\/span><\/strong><\/td>\n<td><strong><span style=\"font-size: 115%;\">Tax rate<\/span><\/strong><\/td>\n<td><strong><span style=\"font-size: 115%;\">Taxable income per month (VND million)<\/span><\/strong><\/td>\n<td><strong><span style=\"font-size: 115%;\">Tax rate<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 115%;\">1<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Up to 10<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #3366ff;\">5<\/span><\/p>\n<\/td>\n<td><span style=\"font-size: 115%;\">\u00a0Up to 5<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #3366ff;\">5<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 115%;\">2<\/span><\/td>\n<td><span style=\"font-size: 115%;\">\u00a0Over 10 to 30<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #3366ff;\">10<\/span><\/p>\n<\/td>\n<td><span style=\"font-size: 115%;\">Over 5 to 10<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #3366ff;\">10<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 115%;\">3<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Over 30 to 60<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #3366ff;\">20<\/span><\/p>\n<\/td>\n<td><span style=\"font-size: 115%;\">Over 10 to 18<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #3366ff;\">15<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 115%;\">4\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 115%;\"> Over 60 to 100<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #3366ff;\">30<\/span><\/p>\n<\/td>\n<td><span style=\"font-size: 115%;\">Over 18 to 32<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #3366ff;\">20<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 115%;\">5<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Over 100<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #3366ff;\">35<\/span><\/p>\n<\/td>\n<td><span style=\"font-size: 115%;\">Over 32 to 52<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #3366ff;\">25<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 115%;\">6<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #e14d43;\">\/<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #e14d43;\">\/<\/span><\/p>\n<\/td>\n<td><span style=\"font-size: 115%;\">Over 52 to 80<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #3366ff;\">30<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 115%;\">7<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #e14d43;\">\/<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #e14d43;\">\/<\/span><\/p>\n<\/td>\n<td><span style=\"font-size: 115%;\">Over 80<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-size: 115%; color: #3366ff;\">35<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li aria-level=\"1\">\n<p data-start=\"18\" data-end=\"63\"><span style=\"font-size: 115%;\"><strong data-start=\"18\" data-end=\"63\">The tax calculation method is as follows:<\/strong><\/span><\/p>\n<p data-start=\"65\" data-end=\"128\"><span style=\"font-size: 115%;\">Personal income tax payable in 2026 = Taxable income \u00d7 Tax rate<\/span><\/p>\n<p data-start=\"130\" data-end=\"236\"><span style=\"font-size: 115%;\">To calculate the tax payable, it is necessary to determine the taxable income and the applicable tax rate:<\/span><\/p>\n<\/li>\n<li aria-level=\"1\">\n<p data-start=\"130\" data-end=\"236\"><strong style=\"font-size: 115%; color: #333333;\" data-start=\"240\" data-end=\"259\">Taxable income:<\/strong><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"261\" data-end=\"308\"><span style=\"font-size: 115%;\">Taxable income = Assessable income \u2212 Deductions<\/span><\/p>\n<p data-start=\"310\" data-end=\"316\"><span style=\"font-size: 115%;\">Where:<\/span><\/p>\n<p data-start=\"318\" data-end=\"366\"><span style=\"font-size: 115%;\">Assessable income = Total income \u2212 Exempt income<\/span><\/p>\n<p data-start=\"368\" data-end=\"485\"><span style=\"font-size: 115%;\">Deductions = Personal deduction + Dependent deduction + Mandatory insurance contributions + Other deductions (if any)<\/span><\/p>\n<ul data-start=\"487\" data-end=\"614\" data-is-last-node=\"\" data-is-only-node=\"\">\n<li data-start=\"487\" data-end=\"614\" data-is-last-node=\"\">\n<p data-start=\"489\" data-end=\"614\" data-is-last-node=\"\"><span style=\"font-size: 115%;\"><strong data-start=\"489\" data-end=\"502\">Tax rate:<\/strong> The tax rate applicable to income from salaries and wages is determined in accordance with the following table:<\/span><\/p>\n<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 115%;\">Tax Bracket<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Taxable income per year (VND million)<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Taxable income per month (VND million)<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Tax rate (%)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 115%;\">1<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Up to 120<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Up to 10<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 115%;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 115%;\">2<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Over 120 to 360<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Over 10 to 30<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 115%;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 115%;\">3<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Over 360 to 720<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Over 30 to 60<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 115%;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 115%;\">4<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Over 720 to 1,200<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Over 60 to 100<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 115%;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 115%;\">5<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Over 1,200<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Over 100<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 115%;\">35<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li aria-level=\"1\">\n<p data-start=\"371\" data-end=\"406\"><span style=\"font-size: 115%;\"><strong data-start=\"371\" data-end=\"406\">Family circumstance deductions:<\/strong><\/span><\/p>\n<p data-start=\"408\" data-end=\"524\"><span style=\"font-size: 115%;\">Pursuant to Resolution No. 110\/2025\/UBTVQH15, from 2026, the family circumstance deductions are adjusted as follows:<\/span><\/p>\n<ul data-start=\"526\" data-end=\"696\" data-is-last-node=\"\" data-is-only-node=\"\">\n<li data-start=\"526\" data-end=\"616\">\n<p data-start=\"528\" data-end=\"616\"><span style=\"font-size: 115%;\">The deduction for the taxpayer is VND 15.5 million per month (VND 186 million per year);<\/span><\/p>\n<\/li>\n<li data-start=\"526\" data-end=\"616\">\n<p data-start=\"528\" data-end=\"616\"><span style=\"font-size: 115%;\">The deduction for each dependent is VND 6.2 million per month per dependent.<\/span><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"528\" data-end=\"616\"><span style=\"color: #333333;\">The content of this article is for reference purposes only, based on the legal regulations in effect at the time of writing, and does not replace legal advice for any specific case.<\/span><\/p>\n<p data-start=\"528\" data-end=\"616\">C\u00d4NG TY LU\u1eacT TNHH TAPHA<\/p>\n<p data-start=\"528\" data-end=\"616\">07 Nguy\u1ec5n V\u0103n Tr\u1ed7i, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/p>\n<p data-start=\"528\" data-end=\"616\">Hotline: 0972 633 633<\/p>","protected":false},"excerpt":{"rendered":"<p>On December 10, 2025, the National Assembly voted to pass the amended Law on Personal Income Tax, which takes effect from July 1, 2026. Accordingly, from July 1, 2026, the partially progressive personal income tax schedule is reduced from 7 brackets to 5 brackets, with tax rates of 5%, 15%, 25%, 30%, and 35%, and [&hellip;]\n","protected":false},"author":1,"featured_media":7022,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[76,113,7],"tags":[],"yst_prominent_words":[],"acf":[],"_links":{"self":[{"href":"https:\/\/taphalaw.com\/en\/wp-json\/wp\/v2\/posts\/7018"}],"collection":[{"href":"https:\/\/taphalaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taphalaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taphalaw.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taphalaw.com\/en\/wp-json\/wp\/v2\/comments?post=7018"}],"version-history":[{"count":3,"href":"https:\/\/taphalaw.com\/en\/wp-json\/wp\/v2\/posts\/7018\/revisions"}],"predecessor-version":[{"id":7021,"href":"https:\/\/taphalaw.com\/en\/wp-json\/wp\/v2\/posts\/7018\/revisions\/7021"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taphalaw.com\/en\/wp-json\/wp\/v2\/media\/7022"}],"wp:attachment":[{"href":"https:\/\/taphalaw.com\/en\/wp-json\/wp\/v2\/media?parent=7018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taphalaw.com\/en\/wp-json\/wp\/v2\/categories?post=7018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taphalaw.com\/en\/wp-json\/wp\/v2\/tags?post=7018"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/taphalaw.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=7018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}