Vietnam: Summary of Key Reforms to Personal Income Tax (PIT) and Social Insurance (Effective 2026)
Effective 1 January 2026, Vietnam enacts key statutory adjustments to regional minimum wages (Region I: VND 5,310,000; Region II: VND 4,730,000; Region III: VND 4,140,000; Region IV: VND 3,700,000 per month), personal income tax (PIT) family circumstance deductions (VND 15,500,000 personal; VND 6,200,000 dependent), and consolidated social insurance administration under Law No. 41/2024/QH15.
