
Personal Income Tax Finalization in Vietnam: FAQs
We discuss the personal income tax (PIT) finalization obligations of employers and employees in Vietnam, including deadlines.
关键词:Income

We discuss the personal income tax (PIT) finalization obligations of employers and employees in Vietnam, including deadlines.

Decree 320/2025 signifies a thorough overhaul of Vietnam’s corporate income tax system, deepening international integration.
On 10 December 2025, Vietnam National Assembly enacted its new Personal Income Tax (PIT) Law No 109/2025/QH15, introducing major reforms. The changes aim to simplify the tax structure, revise deductions, adjust progressive brackets, update rates for irreg

Vietnam’s National Assembly approves the amended Law on Personal Income Tax, aiming to broaden the tax base while lowering inequality.

Vietnam’s National Assembly approves the amended Law on Personal Income Tax, aiming to broaden the tax base while lowering inequality.

Vietnam’s National Assembly approves the amended Law on Personal Income Tax, aiming to broaden the tax base while lowering inequality.
Vietnam has taken a bold step in reshaping its corporate tax landscape. On 14 June 2025, the National Assembly passed Law No. 67/2025/QH15, amending the Corporate Income Tax (CIT) Law with wide-reaching implications for both domestic and foreign enterpris
On June 11, 2024, the Ministry of Finance in Vietnam unveiled a new draft of the Corporate Income Tax (CIT) law for public consultation. This draft introduces significant changes designed to simplify the tax system and address various challenges encounter
Organisations and individual taxpayers in Vietnam should be aware of the guidance outlined by the Vietnam Ministry of Finance and General Department of Taxation when completing annual finalisations.

Vietnam Briefing outlines personal income tax regulations including submission deadlines, tax rates, and tax residency status

In part 3 of this series, Vietnam Briefing looks at the differences between IFRS and VAS focusing on the income statement.

Vietnam Briefing highlights tax exemptions and reductions for those tax residents that are subject to personal income tax in Vietnam.

Vietnam approved a 30 percent corporate income tax reduction for 2020, which will help boost cash flow for businesses affected by COVID-19.

Vietnam Briefing highlights the proposed corporate income tax cut to help boost the economy from the after-effects of COVID-19.

Vietnam's National Assembly approved the increase in personal income tax deductions for individuals and dependents for 2020.
The Vietnamese Government formally released Resolution 954/2020/UBTVQH14 on 2 June 2020 to implement reductions in Personal Income Tax for Vietnamese taxpayers for the 2020 tax year, as part of the effort to stimulate the economy.
The taxation compliance obligations of a company in Vietnam are time consuming and complicated, especially in comparison to more developed countries.