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LAW

AMENDMENTS TO SOME ARTICLES OF THE LAW ON PERSONAL INCOME TAX, THE LAW ON VALUE-ADDED TAX, THE LAW ON CORPORATE INCOME TAX, AND THE LAW ON EXCISE TAX

Pursuant to the Constitution of the Socialist Republic of Vietnam, amended by resolution No. 203/2025/QH15;

The National Assembly promulgates the Law on Amendments to some Articles of the Law on Personal Income Tax No. 109/2025/QH15; the Law on Value-added Tax No. 48/2024/QH15, amended by Law No. 90/2025/QH15 and Law No. 149/2025/QH15; the Law on Corporate Income Tax No. 67/2025/QH15, amended by Law No. 116/2025/QH15, Law No. 127/2025/QH15, Law No. 133/2025/QH15, law No. 141/2025/QH15 and Law No. 143/2025/QH15; and the Law on Excise Tax No. 66/2025/QH15.

Article 1. Amendments to Clause 1 Article 7 of the Law on Personal Income Tax

“1. A resident individual whose annual revenue from production and/or business operations (hereinafter referred to as "business operations") does not exceed the threshold prescribed by the Government of Vietnam shall be exempt from PIT. In consideration of macroeconomic indicators and state budget capacity in each period, the Government of Vietnam shall prescribe the annual revenue threshold accordingly.".

Article 2. Amendments to Clause 25 Article 5 of the Law on Personal Income Tax

“25. Goods and services manufactured or sold by business households and individuals with annual revenue not exceeding the threshold prescribed by the Government of Vietnam; assets sold by organizations and individuals that do not do business and are not VAT payers; goods in national reserves sold by national reserves agencies; fees and charges prescribed by regulations of law on fees and charges. In consideration of macroeconomic indicators and state budget capacity in each period, the Government of Vietnam shall prescribe the annual revenue threshold accordingly.".

Article 3. Addition of Clause 14a after Clause 14 Article 4 of the Law on Corporate Income Tax

“14a. Income of enterprises and organizations established in accordance with the law of Vietnam with annual revenue not exceeding the threshold prescribed by the Government of Vietnam shall be exempt from corporate income tax. In consideration of macroeconomic indicators and state budget capacity in each period, the Government of Vietnam shall prescribe the annual revenue threshold accordingly.".

Article 4. Amendments to regulations on electric vehicles with under 24 seats prescribed in Part I.4.g of the Excise Tax Schedule in Clause 1 Article 8 of the Law on Excise Tax

Article 5. Entry into force

1. This Law enters into force from the day on which it is ratified, except the regulations specified in Clause 2 of this Article.

2. Regulations on Articles 1, 2 and 3 of this Law enter into force from January 01, 2026.

This Law was ratified by the 15^th National Assembly of the Socialist Republic of Vietnam during its 1^st session on April 24, 2026.