Official visa and tax rule changes recorded by Settle Anywhere, with the date each takes effect. Corrections to our own records are not included.https://settleanywhere.com/countries/vietnam/feed.xml2026-10-11T00:00:00ZSettle Anywherehttps://settleanywhere.com/brand/apple-touch-icon.png https://settleanywhere.com/changes/#rule-8f1e32b0f3492026-10-11T00:00:00Z2026-10-11T00:00:00Z

Law 109/2025/QH15 on Personal Income Tax (adopted 10 December 2025) takes effect on 1 July 2026; its rules on business income and on employment income of resident individuals, including the new 5% to 35% five-band scale (bands at VND 120, 360, 720 and 1,200 million a year) and the personal deduction of VND 15.5 million a month (VND 6.2 million per dependant), apply from the 2026 tax period (article 29). In force from 1 July 2026. Official notice of 10 December 2025.

<p>Law 109/2025/QH15 on Personal Income Tax (adopted 10 December 2025) takes effect on 1 July 2026; its rules on business income and on employment income of resident individuals, including the new 5% to 35% five-band scale (bands at VND 120, 360, 720 and 1,200 million a year) and the personal deduction of VND 15.5 million a month (VND 6.2 million per dependant), apply from the 2026 tax period (article 29).</p><p>In force from 1 July 2026. Official notice of 10 December 2025.</p><p>Official source: <a href="https://congbaocdn.chinhphu.vn/180507251028987904/2026/1/24/109signed-17692403594311667615452.pdf">Law No. 109/2025/QH15 on Personal Income Tax (adopted 10 December 2025), Official Gazette No. 37, 22 January 2026</a></p> https://settleanywhere.com/changes/#rule-3bdbf44a42692026-10-11T00:00:00Z2026-10-11T00:00:00Z

From the 2026 tax period resident individuals with annual business revenue of VND 500 million or less pay no personal income tax; above that, tax is charged on profit at 15% to 20% by revenue band or, for revenue up to VND 3 billion, at 0.5% to 5% on revenue above VND 500 million (Law 109/2025/QH15 article 7, in force 1 July 2026 with the business-income rules applying from the 2026 tax period). In force from 1 July 2026. Official notice of 10 December 2025.

<p>From the 2026 tax period resident individuals with annual business revenue of VND 500 million or less pay no personal income tax; above that, tax is charged on profit at 15% to 20% by revenue band or, for revenue up to VND 3 billion, at 0.5% to 5% on revenue above VND 500 million (Law 109/2025/QH15 article 7, in force 1 July 2026 with the business-income rules applying from the 2026 tax period).</p><p>In force from 1 July 2026. Official notice of 10 December 2025.</p><p>Official source: <a href="https://congbaocdn.chinhphu.vn/180507251028987904/2026/1/24/109signed-17692403594311667615452.pdf">Law No. 109/2025/QH15 on Personal Income Tax (adopted 10 December 2025), Official Gazette No. 37, 22 January 2026</a></p>