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New Personal Income Tax Law

12 Dec 2025

The National Assembly approved a new Personal Income Tax Law on 10 December. This new law makes significant changes to the Vietnam PIT regime, including changes to tax brackets, tax rates, and various deductions.

The Law is set to come into force on 1 July 2026. However, certain provisions concerning salaries, business activities will be implemented earlier, starting 1 January 2026.

As ever, details of these new rules will await the issuance of the Law's implementing decree and circular.

For further details Download its full version here

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Nghiem Hoang Lan

Partner, Tax Services, PwC Vietnam

Tel: +8498 410 7165

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Le Bao Tram

Director, Tax Services, PwC Vietnam

Tel: +84 28 3823 0796

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Vong Dong Le

Senior Manager, Tax services, PwC Vietnam

Tel: +84 28 3823 0796

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