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Circular No. 87/2026/TT-BTC guiding the 2025 Personal Income Tax Law

17 July, 2026

The Ministry of Finance has issued Circular No. 87/2026/TT-BTC guiding the 2025 PIT Law and Decree No. 253/2026/ND-CP. The Circular takes effect from 1 July 2026; guidance on employment income for tax residents applies from 1 January 2026.

It clarifies the conditions for claiming dependants for family circumstance relief and the PIT treatment of derivative securities transfers.

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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Vo Ngoc Thuy An

Partner, Tax Services, PwC Vietnam

Tel: +84 28 3823 0796

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Nguyen Thi Cam Van

Senior Manager, Tax Services, PwC Vietnam

Tel: +84 24 3946 2246

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Vong Dong Le

Senior Manager, Tax Services, PwC Vietnam

Tel: +84 28 3823 0796

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