Law 109/2025/QH15, the Personal Income Tax Law passed by the National Assembly, restates who pays personal income tax, what income is taxable, what is exempt, and the basis for computing the tax. It is foundational for any take-home-pay or personal income tax calculator. A taxpayer is a resident individual taxed on income arising inside and outside Vietnam, or a non-resident taxed only on income arising in Vietnam. An individual is a resident if present in Vietnam for 183 days or more in a calendar year or in any continuous 12-month period from first arrival, or if having a regular place of residence in Vietnam such as a registered permanent home or a leased home under a fixed-term lease. Taxable income…