
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:Personal

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

Vietnam's personal data protection rules have tightened under Decree 356. Learn about new compliance duties for businesses in Vietnam.
Effective 1 January 2026, Decree 356/2025/NĐ-CP (Decree 356) replaces Decree 13/2023/NĐ-CP (Decree 13), providing detailed implementation guidance for the Law on Personal Data Protection 2025 (PDPL).
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’s digital transformation has accelerated rapidly in recent years, and with it, the need for robust data protection has become more urgent than ever. On 26 June 2025, the National Assembly passed the Personal Data Protection Law (PDPL)—a landmark r

Vietnam Personal Data Protection Law represents a significant effort toward enhancing data privacy and regulatory streamlining.

We examine the current landscape of Vietnam’s beauty and personal care market and strategic considerations for prospective foreign brands.

Changes to Vietnam’s personal tax code under Circular 86 will be implemented in a phased approach starting February 6, 2025. Details here.

On September 24, 2024, the Vietnamese government issued the first draft of a new Law on Personal Data Protection (PDPL) for public feedback.
The draft decree on administrative penalties for violations in personal data protection, discussed by the Vietnamese Government on 2 May 2024, encompasses a broad spectrum within cybersecurity provisions and includes sanctions covering information securit

'Complying with Vietnam’s Personal Data Protection Decree' discusses key compliance obligations for businesses and is free to download.
After a protracted period of deliberation, the Vietnamese government ultimately passed the Decree No. 13/2023/ND-CP on Personal Data Protection (Decree 13) on 17 April 2023. Decree 13 is a landmark legal instrument that integrates all of Vietnam’s dispara
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

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

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.