{"id":7857,"date":"2026-03-17T21:16:28","date_gmt":"2026-03-18T04:16:28","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7857"},"modified":"2026-03-17T21:22:06","modified_gmt":"2026-03-18T04:22:06","slug":"luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/","title":{"rendered":"How is the tax calculated for a December 2025 salary paid in January 2026?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">How is the tax calculated for December 2025 salaries paid in January 2026? This is a question of great concern to many accountants and employees as personal income tax (PIT) policies undergo changes under the new law. Determining the correct tax bracket not only helps businesses comply with legal regulations but also directly impacts the amount of tax payable by employees during the annual tax settlement period. Below is a detailed analysis based on legal principles and transitional regulations related to the timing of tax calculation.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Quy_dinh_hieu_luc_cua_Luat_Thue_thu_nhap_ca_nhan_moi\" >Regulations on the effective date of the new Personal Income Tax Law<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Nguyen_tac_xac_dinh_thoi_diem_tinh_thue_doi_voi_tien_luong\" >Principles for determining the tax assessment time for wages.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Bieu_thue_thu_nhap_ca_nhan_ap_dung_tu_nam_2026\" >Personal income tax rates effective from 2026.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Anh_huong_doi_voi_doanh_nghiep_va_nguoi_lao_dong\" >Impact on businesses and workers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Mot_so_tinh_huong_thuong_gap_khi_chi_tra_luong_dau_nam\" >Some common situations when paying salaries at the beginning of the year.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Thuong_Tet_chi_tra_cung_ky_luong_thang_12026\" >Tet bonus will be paid together with the January 2026 salary.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Ap_dung_giam_tru_gia_canh\" >Applying personal deductions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Tinh_sai_theo_bieu_thue_cu\" >Calculation error based on the old tax schedule.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Nguon_trich_dan_thong_tin\" >Source of information<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_hieu_luc_cua_Luat_Thue_thu_nhap_ca_nhan_moi\"><\/span><b>Regulations on the effective date of the new Personal Income Tax Law<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7860\" aria-describedby=\"caption-attachment-7860\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7860\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao.jpg\" alt=\"Quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh l\u01b0\u01a1ng th\u00e1ng 12\/2025 tr\u1ea3 v\u00e0o th\u00e1ng 1\/2026 t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7860\" class=\"wp-caption-text\">Regulations on the effective date of the new Personal Income Tax Law and how to determine the tax calculation for December 2025 salaries paid in January 2026.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law on Personal Income Tax No. 109\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> This law, enacted by the National Assembly, includes several important adjustments to the tax structure. According to regulations, this law officially takes effect from July 1, 2026. However, for income from salaries and wages of resident individuals, lawmakers have allowed the application of the 2026 tax year to ensure consistency with the calendar year tax settlement cycle.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This means that all income generated in 2026 will be adjusted according to the new legal system. Therefore, to answer the question of how to tax a December 2025 salary paid in January 2026, taxpayers need to refer to this transitional provision to determine the correct tax period.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xac_dinh_thoi_diem_tinh_thue_doi_voi_tien_luong\"><\/span><b>Principles for determining the tax assessment time for wages.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One of the key factors in answering the question of how to calculate taxes on December 2025 salaries paid in January 2026 is the principle of determining the time when taxable income arises.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vietnamese personal income tax law applies the principle of actual receipt, meaning income is determined at the time the employee actually receives the money. According to the new tax law, the tax calculation time for salaries is determined based on the following points:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The time when a business makes income payments to its employees.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The time when employees actually receive their wages, whether in cash or via bank transfer.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, although the salary is calculated based on work performed in December 2025, if the company pays it in January 2026, this income will be considered as arising in the 2026 tax year. So, to clarify how to tax a December 2025 salary paid in January 2026, the answer is to apply the new tax schedule for 2026. <\/span><span style=\"font-weight: 400;\">Businesses can refer to this. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">tax accounting services<\/span><\/a><span style=\"font-weight: 400;\"> Professionalism is essential to ensure that the initial tax filings at the beginning of the year proceed smoothly.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bieu_thue_thu_nhap_ca_nhan_ap_dung_tu_nam_2026\"><\/span><b>Personal income tax rates effective from 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When determining whether the December 2025 salary, payable in January 2026, will be subject to the new tax schedule, accountants should note that the progressive tax system has been adjusted from 7 brackets down to 5 brackets.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This change aims to simplify tax calculation and reduce the burden on middle-income taxpayers. Some notable points of the new tax schedule include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintain the lowest tax rate to protect low-income groups.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Combining several intermediate tax brackets aims to simplify calculations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Eliminate intermediate high tax brackets to reduce the number of tax calculation steps.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thanks to this adjustment, many workers may pay less tax than under the old system, especially at common income levels.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Anh_huong_doi_voi_doanh_nghiep_va_nguoi_lao_dong\"><\/span><b>Impact on businesses and workers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7859\" aria-describedby=\"caption-attachment-7859\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7859\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao.jpg\" alt=\"Doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n bi\u1ebft g\u00ec v\u1ec1 l\u01b0\u01a1ng th\u00e1ng 12\/2025 tr\u1ea3 v\u00e0o th\u00e1ng 1\/2026 t\u00ednh thu\u1ebf nh\u01b0 th\u1ec3 n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7859\" class=\"wp-caption-text\">What do businesses and employees need to know about how salaries paid in January 2026 (December 2025) are taxed?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Determining the correct tax rate when December 2025 salaries are paid in January 2026 is not only about legal compliance but also directly impacts payroll management within the enterprise.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses, several important preparatory steps need to be taken, such as:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Update the payroll software and tax deduction system to reflect the new tax schedule.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clearly inform employees about the change in tax calculation methods during the first paycheck of the year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Separate payment documents between payments made in 2025 and payments made in 2026 for easier tax audits.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For workers, the implementation of the new tax schedule could help increase their net income, especially when deductions and tax bracket structures are adjusted in a more favorable direction.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_tinh_huong_thuong_gap_khi_chi_tra_luong_dau_nam\"><\/span><b>Some common situations when paying salaries at the beginning of the year.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, when determining how to tax salaries paid in January 2026 for December 2025, businesses may encounter some special cases:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuong_Tet_chi_tra_cung_ky_luong_thang_12026\"><\/span><b>Tet bonus will be paid together with the January 2026 salary.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the bonus is paid at the same time as the January 2026 salary, this income will also be calculated according to the new 5-tier tax system.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_dung_giam_tru_gia_canh\"><\/span><b>Applying personal deductions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Deductions for yourself and your dependents will be applied according to the new regulations for the 2026 tax year.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_sai_theo_bieu_thue_cu\"><\/span><b>Calculation error based on the old tax schedule.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business mistakenly deducts tax according to the old 7-tier tax schedule, it needs to make adjustments to refund the excess tax deducted to its employees.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In summary, how should taxes be calculated for December 2025 salaries paid in January 2026? The deciding factor is not the month of work but the actual time of income payment. Since the payment is made in 2026, the new personal income tax rate under current law must be applied. Understanding this principle will help businesses avoid errors in tax deductions and ensure the legitimate rights of employees during the transition period of tax policy. Please contact MAN \u2013 Master Accountant Network for timely advice and support!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content is moderated by: <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Mr. Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of Man, CPA Vietnam Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguon_trich_dan_thong_tin\"><\/span><b>Source of information<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This article is compiled based on official legal grounds:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Personal Income Tax Law No. 109\/2025\/QH15 was promulgated on December 10, 2025.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Law on Personal Income Tax No. 04\/2007\/QH12 and related amendments and supplements.<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>L\u01b0\u01a1ng th\u00e1ng 12\/2025 tr\u1ea3 v\u00e0o th\u00e1ng 1\/2026 t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? L\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng quan t\u00e2m khi ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) b\u01b0\u1edbc sang giai \u0111o\u1ea1n thay \u0111\u1ed5i theo lu\u1eadt m\u1edbi. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang bi\u1ec3u thu\u1ebf \u00e1p d\u1ee5ng kh\u00f4ng ch\u1ec9 gi\u00fap doanh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7858,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7857","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7857"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7857\/revisions"}],"predecessor-version":[{"id":7864,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7857\/revisions\/7864"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7858"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}