Decree 135/2020/ND-CP Determining the age of dependents, especially parents, is crucial, particularly given the increasing retirement age in Vietnam each year. Incorrect age calculations or underestimating the birth month can lead to the rejection of family allowance deductions by tax authorities during personal income tax settlements. This article updates the latest regulations for 2026, providing guidance on determining whether parents are past working age, a detailed birth year lookup table, and the start date for calculating family allowance deductions to ensure accurate and optimized tax payments.
Decree 135/2020/ND-CP establishes that parents are the basis for determining dependents.
Decree 135/2020/ND-CP is an important legal basis for determining whether parents are beyond working age when registering for family allowance deductions in personal income tax. This regulation is particularly noteworthy in the context of the retirement age in Vietnam being adjusted gradually upwards each year.
In 2026, the retirement age threshold continues to change compared to previous years. Therefore, determining whether parents are eligible as dependents should not only be based on their year of birth but also on their specific month of birth to correctly calculate their age according to legal regulations.
This is of great significance for taxpayers. It's crucial to correctly determine when parents reach the legally mandated working age. Understanding the relationship between personal income tax law and retirement age regulations will help you be more proactive in preparing supporting documents or utilizing them. tax settlement services To ensure accuracy.
Regulations regarding dependents (parents) under tax law.
According to the provisions of the legal system regarding Personal Income Tax Law In Vietnam, the definition of dependents as parents is quite broad to reflect the taxpayer's obligation to support previous generations.
Specifically, the following individuals are eligible to register as dependents:
- The taxpayer's biological father and mother
- Father-in-law, mother-in-law, or husband's father, husband's mother
- Stepfather, stepmother
- Legally recognized adoptive father or mother.
Accurately determining the status of individuals outside the working age range, based on Decree 135/2020/ND-CP, helps mitigate legal risks during tax settlement. Simultaneously, it assists taxpayers in preparing sufficient supporting documentation when tax authorities conduct audits or inspections.
In reality, many cases of dependents being disqualified during tax settlements are due to the incorrect application of the old retirement age before 2021. Therefore, updating to the correct current regulations is mandatory.
Conditions for registering dependents according to current regulations.
In addition to the working age factor, tax laws also set specific criteria regarding the income and working capacity of parents.
According to the instructions at Circular 111/2013/TT-BTCParents who are dependents must simultaneously meet the following conditions:
Income requirements
Total average monthly income from all sources does not exceed VND 1,000,000/month.
This income includes:
- Pension
- Income from business
- Income from renting property
- Other taxable income.
Work capacity requirements
If both parents are of working age, they are only considered dependents if:
- Having a disability
- Or loss of ability to work.
This must be confirmed by medical records or a certificate from a competent authority.
In cases where parents are past working age...
If parents have exceeded the retirement age stipulated in Decree 135/2020/ND-CP, taxpayers do not need to prove disability. They only need to meet the income requirements to register for family allowance deductions.
Decree 135/2020/ND-CP stipulates an increase in the retirement age.
One of the major changes in Vietnam's labor law system is the adjustment of the retirement age according to a long-term plan.
According to Article 4 of Decree 135/2020/ND-CP, the retirement age under normal working conditions is gradually increased each year until it reaches the following level:
- Male: 62 years old (from 2028)
- Female: 60 years old (from 2035).
For the tax year 2026, the retirement age is determined as follows:
- Male worker: 61 years and 6 months old
- Female worker: 57 years old
Understanding this process correctly is crucial because tax authorities often rely on the corresponding retirement age for the tax year to determine whether parents fall into the over-working age category.
Table of adjustments to the retirement age for workers.
Adjusting the retirement age for male workers.
Decree 135/2020/ND-CP clearly stipulates the retirement age for male workers. Specifically, the following is a table adjusting the retirement age for male workers as prescribed in Decree 135/2020/ND-CP.
| Retirement year | Retirement age |
| 2021 | 60 years and 3 months |
| 2022 | 60 years and 6 months |
| 2023 | 60 years and 9 months |
| 2024 | 61 years old |
| 2025 | 61 years and 3 months |
| 2026 | 61 years and 6 months |
| 2027 | 61 years and 9 months |
| From 2028 onwards | 62 years old |
The table above shows that the retirement age for male workers is gradually increasing each year according to the roadmap stipulated in Decree 135/2020/ND-CP, until it reaches 62 years old from 2028 onwards. Understanding each retirement age milestone helps taxpayers accurately determine when their father or male relatives have passed the working age, thus ensuring correct application of regulations when registering dependents for family allowance deductions.
However, the retirement age adjustment roadmap does not only apply to male workers. For female workers, the law also stipulates a separate retirement age increase roadmap with a different adjustment rate, in order to suit the specific characteristics of their work and social security policies. The following section will analyze in detail the current regulations on adjusting the retirement age for female workers.
Adjusting the retirement age for female workers.
For female workers, the retirement age in Vietnam is gradually increasing according to the roadmap stipulated in Decree 135/2020/ND-CP. Each year, the retirement age will increase by 4 months until it reaches 60 years old in 2035. Understanding this roadmap helps taxpayers accurately determine when their parents are past working age, thereby enabling them to declare dependents correctly for family allowance deductions. Below is a detailed summary table of the retirement ages for female workers by year for your convenience.
| Retirement year | Retirement age |
| 2021 | 55 years and 4 months |
| 2022 | 55 years and 8 months |
| 2023 | 56 years old |
| 2024 | 56 years and 4 months |
| 2025 | 56 years and 8 months |
| 2026 | 57 years old |
| 2027 | 57 years and 4 months |
| 2028 | 57 years and 8 months |
| 2029 | 58 years old |
| 2030 | 58 years and 4 months |
| 2031 | 58 years and 8 months |
| 2032 | 59 years old |
| 2033 | 59 years and 4 months |
| 2034 | 59 years and 8 months |
| From 2035 onwards | 60 years old |
The above roadmap shows that the retirement age for female workers is gradually increasing each year according to Decree 135/2020/ND-CP, from 55 years and 4 months in 2021 to 60 years from 2035. This change not only affects labor policy but is also an important basis for tax authorities to determine whether parents are past working age when registering dependents. Therefore, when declaring family allowance deductions in tax years, taxpayers need to accurately compare the corresponding retirement age for each year to determine whether their parents meet the eligibility requirements for dependent status, avoiding confusion with the previous retirement age regulations.
Important Note:
- 2. The table above shows the gradual increase in retirement age over the years. This allows taxpayers to easily determine the applicable retirement age for their specific tax year.
- One point to note is that retirement age is calculated in months, therefore determining dependents requires relying on the exact date of birth (day, month, and year) rather than just the year of birth.
The age limit for dependents (parents) as stipulated in 2026.
Based on the retirement age increase roadmap in Decree 135/2020/ND-CP, the birth year of parents eligible to register as dependents can be determined in 2026. Below is a table for looking up the birth years of dependent parents:
| Object | Eligible birth year | Note |
| biological father, father-in-law, husband's father | Born in June 1964 or earlier | You will be 61 years and 6 months old in 2026. |
| Mother, mother-in-law, husband's mother | Born in 1969 or earlier | Turn 57 in 2026 |
This lookup table applies to workers employed under normal working conditions.
In special cases such as:
- Early retirement
- Retirement due to reduced work capacity
- Hard and hazardous occupation
The retirement age may be up to 5 years lower than the general regulation. In that case, more complete documentation is needed for the tax authorities to accept it.
How to determine when to start calculating personal allowances.
Determining the correct month to begin tax deductions can significantly help taxpayers optimize their annual tax liability.
According to tax regulations, the time of calculating the deduction is determined based on the time the obligation to support arises.
Some common scenarios include:
- Parents who are past working age before 2026: If the dependent registration is filed on time, the taxpayer may be eligible for the deduction for the entire year of 2026.
- Parents reaching retirement age in 2026: In this case, the personal allowance is usually calculated from the month following the parents' retirement age as stipulated by law.
- Parents who retire early due to reduced work capacity: The start date for deductions will be based on the date of the Medical Examination Board's conclusion or the retirement decision.
Documents proving that the dependent is the parent
After determining that the parents meet the age and income requirements, the taxpayer needs to prepare supporting documents to submit to the tax authorities or the income-paying entity.
Typically, the file includes:
- A copy of the dependent's citizen identification card or citizen identification card (CCCD).
- Documents proving the relationship, such as birth certificates or proof of residence.
For people of working age who have lost their ability to work:
- Disability certificate
- Medical records or medical examination reports
Having complete documentation from the start will help expedite the dependent registration process and avoid requests for additional information from the tax authorities.
Common mistakes when applying Decree 135/2020/ND-CP
In practice, when settling personal income tax, many individuals still make common mistakes such as:
- Use the old retirement age (60 for men, 55 for women) instead of the new schedule.
- Registering duplicate dependents for multiple taxpayers in the same year.
- No updates are made when parents' income exceeds the specified limit.
These errors may result in the exclusion of personal deductions or the collection of back taxes when the tax authorities review the records.
Therefore, many businesses now choose accounting services or Professional tax accounting consulting To review the records before final settlement, especially for cases with multiple dependents.
Conclude
Understanding and correctly applying the regulations in Decree 135/2020/ND-CP helps taxpayers legally utilize their right to family allowance deductions when supporting their parents.
With the retirement age changing as it's being planned, taxpayers need to pay particular attention to the following:
- Retirement age milestones for each year
- Parents' specific birth months
- Income requirements and supporting documents
Proactively reviewing and updating dependent records from the beginning of 2026 will help ensure a smooth and accurate personal income tax settlement process and reduce the risk of being subject to back taxes or penalties.
Contact information MAN – Master Accountant Network
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Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
