Law Amending and Supplementing Several Articles of the Personal Income Tax Law No. 26/2012/QH13

Ministry of Finance

Vietnam's central finance ministry: the state budget, taxation, customs, the state treasury, public debt, state reserves, and accounting and pricing policy. In the 2025 reorganisation it absorbed the former Ministry of Planning and Investment, adding national development planning, public investment and statistics.

Document Type	Document Number	Status	Date Effective	Issuing Body	Official Source URL
Law	26/2012/QH13	Partially in effect	01/07/2013	Ministry of Finance	https://phapluat.gov.vn/legal-documents/28058

Summary

This is Law 26/2012/QH13, passed by the National Assembly on 22 November 2012 to amend the Law on Personal Income Tax (Law 04/2007/QH12). It took effect on 1 July 2013. The change with the largest effect on take-home pay and personal income tax calculations is the increase in family-circumstance deductions. The law raised the deduction for the taxpayer to 9 million dong per month (108 million dong per year) and the deduction for each dependant to 3.6 million dong per month, both up from the earlier 4 million dong and 1.6 million dong levels. These deductions are subtracted from taxable income before applying the progressive tax brackets to income from business, salaries and wages of resident individuals. The law…