Family deductions in Vietnam 2026: 15.5 million VND for the taxpayer, 6.2 million VND per dependant

Short answer: The current family deduction (giảm trừ gia cảnh) is 15.5 million VND/month (186 million VND/year) for the taxpayer and 6.2 million VND/month for each dependant (người phụ thuộc). These two figures are written directly in Article 10(1) of the Personal Income Tax Law 109/2025/QH15 (Luật Thuế TNCN 109/2025/QH15), and were set earlier by the National Assembly Standing Committee (Ủy ban Thường vụ Quốc hội) in Article 1 of Resolution 110/2025/UBTVQH15 (Nghị quyết 110/2025/UBTVQH15), applying from the 2026 tax period. A dependant must have average income of no more than 3 million VND/month (except children under 18 and certain other cases) (Article 3(1) of Circular 87/2026/TT-BTC (Thông tư 87/2026/TT-BTC)).

Which texts set the 15.5 million and 6.2 million levels?

There are two texts, with the same figures:

• Resolution 110/2025/UBTVQH15 of 17/10/2025 adjusted the deduction levels of the old PIT Law: 15.5 million VND/month (186 million VND/year) for the taxpayer and 6.2 million VND/month per dependant. The Resolution takes effect from 1/1/2026, applies from the 2026 tax period, and repeals Resolution 954/2020/UBTVQH14 (Nghị quyết 954/2020/UBTVQH14) (Article 2 of Resolution 110/2025/UBTVQH15). Note: the version published in the Official Gazette (Công báo) gives the number as "110/2023/UBTVQH15", while the Government's legal documents portal gives "110/2025/UBTVQH15"; the issue date of 17/10/2025 shows that 2025 is correct.
• The Personal Income Tax Law 109/2025/QH15 restates exactly these two levels in Article 10(1). Its provisions on income from salaries and wages apply from the 2026 tax period (Article 29(2) of the Personal Income Tax Law 109/2025/QH15).

In future, the Government will submit adjustments of the deduction levels to the National Assembly Standing Committee in line with changes in prices and incomes (Article 10(2) of the Personal Income Tax Law 109/2025/QH15). As of 5/11/2026, no resolution setting new levels has been issued.

Who counts as a dependant?

Under Article 10(4) of the Personal Income Tax Law 109/2025/QH15 and Article 47(2) of Decree 253/2026/NĐ-CP (Nghị định 253/2026/NĐ-CP):

• Children (biological, lawfully adopted, or stepchildren of the wife or husband) under 18.
• Children aged 18 or over who have lost civil act capacity, have a disability, or are unable to work.
• Children studying at university, college, professional secondary school or vocational training, or aged 18 and still at general school (including the period waiting for exam results from June to September of the grade 12 year), who have no income or whose average monthly income does not exceed the prescribed level.
• The spouse; biological parents, stepfather, stepmother, adoptive parents, parents-in-law.
• Persons with no one to rely on whom the taxpayer directly supports and who live with the taxpayer: siblings, grandparents on either side, aunts and uncles, nieces and nephews.

For the spouse, parents and persons with no one to rely on: if they are of working age, they must both be unable to work and have no or low income; if they are outside working age, they only need to have no or low income (Article 47(3) of Decree 253/2026/NĐ-CP). Unable to work means a reduction in working capacity of 81% or more (Article 47(4) of Decree 253/2026/NĐ-CP).

What is the maximum income a dependant may have?

Average monthly income for the year from all sources must not exceed 3 million VND (Article 3(1) of Circular 87/2026/TT-BTC). The taxpayer is responsible for declaring the dependant's income correctly (Article 3(2) of Circular 87/2026/TT-BTC). The Circular's provisions on income from salaries and wages apply from the 2026 tax period (Article 6(1) of Circular 87/2026/TT-BTC).

What principles govern the deduction?

Under Article 48 of Decree 253/2026/NĐ-CP:

• With several employers paying wages, only one may be chosen at any one time to apply the personal deduction. If fewer than 12 months were deducted during the year, the full 12 months are deducted at finalisation (clause 1).
• Each dependant may only be counted for one taxpayer in a year. Siblings who jointly support their parents agree among themselves on one person to register; a change of agreement applies from the following year (clause 2, points b and c).
• Dependants must be registered with supporting documents before 31/12 of the tax year. If the deduction was not applied during the year, at finalisation it is counted from the month the support obligation arose (clause 2, point a).
• Documents proving dependants are as set out in Article 4 of Circular 87/2026/TT-BTC.

Example of the deduction for the whole of 2026

Mr E supports 2 young children, registered from the start of the year. His family deduction for 2026: 186 million (taxpayer) + 2 × 6.2 million × 12 months = 186 + 148.8 = 334.8 million VND. If his total assessable income for the year after compulsory insurance contributions does not exceed this amount, he pays no PIT on his salary.

How tax is calculated after deductions: see PIT tax schedule 2026.

Which rules apply to registering dependants for 2025?

The deadlines for registering and filing documents for dependants for the 2025 tax period and earlier follow the old texts (Article 70(1) of Decree 253/2026/NĐ-CP).

When to ask a lawyer or tax agent

• Parents or siblings have irregular income (pensions, renting out a house, small trading) and the 3 million VND/month level is hard to determine.
• The family has stepchildren or adopted children, or parents live with another child.
• The tax authority has disallowed a dependant at finalisation.
• You have several income sources and want to choose the most favourable place to apply the deduction.