Income from salaries and wages is exempt from personal income tax from January 1, 2026.

From January 1, 2026, high-quality digital technology industry human resources will be exempt from personal income tax on certain income from salaries and wages.

Additional income exempted from personal income tax from January 1, 2026. Photo: Hai Nguyen

According to Article 4 of the Law on Personal Income Tax 2007 (amended and supplemented in 2014), income from salaries and wages currently exempt from personal income tax includes:

- Wages for night work and overtime are paid higher than wages for day work and working within hours as prescribed by law.

- Income from salaries and wages of Vietnamese crew members working for foreign shipping companies or Vietnamese shipping companies operating internationally.

However, according to Clause 3, Article 71 of the Law on Science , Technology and Innovation 2025, from October 1, 2025, personal income tax will be exempted on income from salaries and wages from performing scientific, technological and innovation tasks.

In addition, Clause 3, Article 49 of the Law on Digital Technology Industry 2025 (effective from January 1, 2026) also adds income from salaries and wages exempted from personal income tax as follows:

3. Add Clause 17 after Clause 16, Article 4 of the Personal Income Tax Law No. 04/2007/QH12, as amended and supplemented by Law No. 26/2012/QH13, Law No. 71/2014/QH13, Law No. 31/2024/QH15, Law No. 48/2024/QH15 and Law No. 56/2024/QH15 as follows:

“17. Income including salaries and wages of high-quality digital technology industry human resources are income exempt from personal income tax within 05 years from the date of signing the first contract with Vietnamese agencies, organizations and individuals in the following cases:

a) Income from digital technology industrial activities projects in concentrated digital technology zones;

b) Income from research and development projects, production of key digital technology products, semiconductor chips, and artificial intelligence systems;

c) Income from digital technology industry human resource training activities”.

Thus, according to the above regulations, income including salaries and wages of high-quality digital technology industry human resources are income exempt from personal income tax within 05 years from the date of signing the first contract with Vietnamese agencies, organizations and individuals in the following cases: Income from digital technology industry projects in concentrated digital technology zones; income from research and development projects, production of key digital technology products, semiconductor chips, artificial intelligence systems; income from training activities of digital technology industry human resources are exempt from personal income tax from January 1, 2026.

Source: https://baoquangninh.vn/cac-khoan-thu-nhap-tu-tien-luong-tien-cong-duoc-mien-thue-thu-nhap-ca-nhan-tu-1-1-2026-3376109.html