Regulatory Update: Decree No. 310/2025/NĐ-CP on Detailed Regulations for Implementing the Law on Personal Income Tax (PIT)
Clarifying Taxable Incomes, Deductions (Gia Cảnh), and Procedures for PIT Finalization and Payment.
Decree No. 310/2025/NĐ-CP, issued by the Government on December 15, 2025, provides detailed regulations and guidance for implementing the Law on Personal Income Tax (PIT/TNCN). The Decree aims to clarify and detail various aspects of PIT, including defining different categories of taxable income, specifying the calculation of tax deductions (such as family circumstance deduction), and setting out the administrative procedures for tax declaration, withholding, and annual PIT finalization.
Key Highlights
- Scope of Application: The Decree guides the detailed implementation of the Law on PIT, encompassing taxable incomes, tax-exempt incomes, tax bases, tax rates, tax calculation methods, and PIT finalization and refund procedures.
- Key Updates/Content:
- Taxable Income Categories: Details what constitutes income from business activities, wages/salaries, capital investment, capital transfer, real estate transfer, and other taxable sources.
- Family Circumstance Deduction (Giảm Trừ Gia Cảnh): Specifies the standard deduction levels for the taxpayer and for each dependent, and outlines the procedures for registration and substantiation of dependents.
- Tax Rates and Calculation: Clarifies the progressive tax schedule applicable to income from business and salary/wages, and the fixed rates for other income types.
- Compliance Procedures: Provides rules on the responsibilities of income-paying organizations/individuals regarding tax withholding and filing annual tax finalization on behalf of individuals.
This summary is provided for reference purposes only and highlights key aspects of Decree No. 310/2025/NĐ-CP. For full and legally binding content, please refer strictly to the attached official document.
Attached File:
📎 Decree No. 310/2025/NĐ-CP (Official PDF – signed & sealed)
