Which wages trực tiếp bóng đá hôm nay salaries are subject to personal income tax in Vietnam in 2025?
Which wages trực tiếp bóng đá hôm nay salaries are subject to personal income tax (PIT) in Vietnamin 2025?
According to Clause 2, Article 3 of thePersonal Income Tax Law 2007(amended by Clause 1, Article 1 of theLuật thuế thu trực tiếp bóng đá euro) regarding income from wages trực tiếp bóng đá hôm nay salaries subject to PIT, as follows:
Article 3. Taxable Income
Income subject to personal income tax includes the following types of income, except for tax-exempt income as stipulated in Article 4 of this Law:
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2. Income from wages trực tiếp bóng đá hôm nay salaries, including:
a) Wages, salaries, trực tiếp bóng đá hôm nay income with similar nature;
b) Allowances trực tiếp bóng đá hôm nay subsidies, except for those: allowances, subsidies prescribed by law concerning preferential treatment for meritorious people; defense trực tiếp bóng đá hôm nay security allowances; hazardous trực tiếp bóng đá hôm nay dangerous allowances applicable to specific sectors, professions, or work positions with hazardous trực tiếp bóng đá hôm nay dangerous elements; attraction allowances, regional allowances as prescribed by law; unexpected hardship subsidies, occupational accident trực tiếp bóng đá hôm nay professional disease support, one-time childbirth trực tiếp bóng đá hôm nay adoption subsidies, labor capacity reduction support, one-time retirement benefits, monthly survivor benefits, trực tiếp bóng đá hôm nay other allowances prescribed by social insurance law; severance trực tiếp bóng đá hôm nay unemployment benefits according to the Labour Code; social protection allowances trực tiếp bóng đá hôm nay other allowances trực tiếp bóng đá hôm nay subsidies not being salary or wage in nature as prescribed by the Government of Vietnam.
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Therefore, the following wages trực tiếp bóng đá hôm nay salaries are subject to PIT in 2025:
[1] Wages, salaries, trực tiếp bóng đá hôm nay income with similar nature;
[2] Allowances trực tiếp bóng đá hôm nay subsidies, except for:
+ Allowances trực tiếp bóng đá hôm nay subsidies prescribed by law concerning preferential treatment for meritorious people;
+ Defense trực tiếp bóng đá hôm nay security allowances;
+ Hazardous trực tiếp bóng đá hôm nay dangerous allowances applicable to specific sectors, professions, or work positions with hazardous trực tiếp bóng đá hôm nay dangerous elements;
+ Attraction allowances, regional allowances as prescribed by law;
+ Unexpected hardship subsidies, occupational accident trực tiếp bóng đá hôm nay professional disease support, one-time childbirth trực tiếp bóng đá hôm nay adoption subsidies, labor capacity reduction support, one-time retirement benefits, monthly survivor benefits, trực tiếp bóng đá hôm nay other allowances prescribed by social insurance law;
+ Severance trực tiếp bóng đá hôm nay unemployment benefits according to the Labour Code;
+ Social protection allowances trực tiếp bóng đá hôm nay other allowances trực tiếp bóng đá hôm nay subsidies not being salary or wage in nature as prescribed by the Government of Vietnam.
Which wages trực tiếp bóng đá hôm nay salaries are subject to PIT in Vietnam in 2025? (Image from the Internet)
How to calculate PIT in 2025 from wages trực tiếp bóng đá hôm nay salaries for Vietnamese residents?
The method for calculating PIT in 2025 from wages trực tiếp bóng đá hôm nay salaries for Vietnamese residents is determined as follows:
PIT payable = Taxable income x Tax rate
In which:
[1] Taxable income:
According to Clause 1, Article 21 of thePersonal Income Tax Law 2007, amended by Clause 5, Article 1 of theLuật thuế thu bóng đá hôm nay trực tiếp(Provisions on taxation for business individuals in Clause 1 of this Article were abolished by Clause 4, Article 6 of the2014 Law Amending Various Tax Laws), taxable income from wages trực tiếp bóng đá hôm nay salaries is the total taxable income prescribed in Article 11 of thePersonal Income Tax Law 2007, minus contributions to social insurance, health insurance, unemployment insurance, professional liability insurance for certain sectors trực tiếp bóng đá hôm nay professions required to participate in compulsory insurance, voluntary pension funds, trực tiếp bóng đá hôm nay deductions:
- Family circumstance deduction:
Based on Article 19 of thePersonal Income Tax Law 2007, amended by Clause 4, Article 1 of theAmended Personal Income Tax Law 2012, Article 1 of theResolution 954/2020/UBTVQH14(Provisions on taxation for business individuals in Clause 1 of this Article were abolished by Clause 4, Article 6 of the2014 Law Amending Various Tax Laws), the family circumstance deduction is the amount deducted from taxable income before calculating tax on business, wages, trực tiếp bóng đá hôm nay salaries of taxpayers who are Vietnamese residents.
Family circumstance deductions include the following 2 parts:
+ Deduction for taxpayers is 11 million VND/month (132 million VND/year);
+ Deduction for each dependent is 4.4 million VND/month.
- Deductions for charitable trực tiếp bóng đá hôm nay humanitarian contributions:
According to Article 20 of thePersonal Income Tax Law 2007(Provisions on taxation for business individuals in Clause 1 of this Article were abolished by Clause 4, Article 6 of the2014 Law Amending Various Tax Laws), charitable trực tiếp bóng đá hôm nay humanitarian contributions are deductible from income prior to tax calculation on business income, wages, trực tiếp bóng đá hôm nay salaries of taxpayers who are Vietnamese residents, including:
+ Contributions to organizations or facilities caring for trực tiếp bóng đá hôm nay nurturing children with special difficulties, people with disabilities, or the elderly without family support;
+ Contributions to charity funds, humanitarian funds, trực tiếp bóng đá hôm nay education promotion funds.
Note:The organizations, facilities, trực tiếp bóng đá hôm nay funds mentioned must be allowed to establish or recognized by competent state agencies to operate for charitable, humanitarian, trực tiếp bóng đá hôm nay educational purposes, not for profit.
[2] PIT tax rate:
According to Article 22 of thePersonal Income Tax Law 2007, the progressive tax schedule applied to PIT taxable income from wages trực tiếp bóng đá hôm nay salaries for Vietnamese residents is as follows:
| Tax Bracket | Taxable Income/Year (million VND) |
Taxable Income/Month (million VND) |
Tax Rate (%) |
| 1 | Up to 60 | Up to 5 | 5 |
| 2 | Over 60 to 120 | Over 5 to 10 | 10 |
| 3 | Over 120 to 216 | Over 10 to 18 | 15 |
| 4 | Over 216 to 384 | Over 18 to 32 | 20 |
| 5 | Over 384 to 624 | Over 32 to 52 | 25 |
| 6 | Over 624 to 960 | Over 52 to 80 | 30 |
| 7 | Over 960 | Over 80 | 35 |
How is PIT in 2025 calculated from wages trực tiếp bóng đá hôm nay salaries for non-Vietnamese residents?
According to Article 26 of thePersonal Income Tax Law 2007, the method for calculating PIT in 2025 from wages trực tiếp bóng đá hôm nay salaries for non-Vietnamese residents is determined as follows:
PIT payable = Taxable income x Tax rate
In which:
+ Taxable PIT income from wages trực tiếp bóng đá hôm nay salaries is the total wages trực tiếp bóng đá hôm nay salaries received by non-Vietnamese residents for conducting work in Vietnam, regardless of where income is paid.
+ The PIT rate from wages trực tiếp bóng đá hôm nay salaries is 20%.
