Decree guiding the implementation of 2025 Personal Income Tax Law
03 July, 2026
On 30 June 2026, the Government issued Decree No. 253/2026/ND-CP guiding the implementation of the Law on Personal Income Tax No. 109/2025/QH15. The Decree is effective from 1 July 2026.
The Decree clarifies key changes and supports implementation of the 2025 PIT Law, including revised taxable income rules, expanded exemptions and reliefs, updated thresholds, and compliance obligations for individuals and employers.
