NEWSLETTER ON THE PERSONAL INCOME TAX LAW NO. 109/2025/QH15

On 10 December 2025, the National Assembly officially passed the Personal Income Tax Law No. 109/2025/QH15, marking an important step in further refining Vietnam’s personal income tax policy framework. The new Law is issued to better reflect practical developments, the growing diversity of income sources, and the deeper integration of Vietnam into the global economy.

Through this newsletter, W&A provides a comprehensive overview and analysis of the key provisions of the Personal Income Tax Law 2025, including:

• The determination of resident and non-resident taxpayers;

• The expanded and reclassified scope of taxable income;

• Newly clarified categories of tax-exempt income;

• Revised tax bases and calculation methods applicable to business income, salary and wage income, and other types of income;

• Specific tax incentives and exemptions supporting innovation, green growth, high technology, and the digital economy.

  
  

These changes are expected to have a direct impact on personal income planning, corporate HR and remuneration policies, payroll structuring, and overall tax compliance strategies.

👉 Read the full Newsletter here:

W&A_Newsletter on the Law on Personal Income Tax No. 1092025QH15 (EN).pdf

Download PDF • 2.59MB

W&A will continue to update relevant implementing regulations and support clients in assessing impacts and preparing appropriate compliance plans in the upcoming period.