The reform of Personal Income Tax (PIT) in Vietnam is ushering in a promising new chapter starting from 2026. With the aim of modernizing the tax system, adapting to the development of the digital economy, and reducing the burden on citizens, these changes will have a profound impact. This article will delve into the reform roadmap, key new points, and expected benefits.
Overview of the 2026 PIT Reform
The year 2026 marks a significant turning point in Vietnam’s personal income tax policy. The PIT Law 2025, officially passed by the National Assembly on December 10, 2025, and effective from July 1, 2026, brings numerous substantial improvements. The core objective is to modernize the legal framework while providing necessary tax support measures for low-income earners and small businesses. Therefore, this adjustment not only aims to collect revenue but also strives for fairness and the promotion of sustainable economic development.
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