The Law on Personal Income Tax No. 109/2025/QH15 officially takes effect on July 1, 2026, introducing several notable updates. Alongside traditional income sources, the Law has added various types of income generated from the digital economy and emerging markets into the scope of personal income tax (PIT).
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Slower market liquidity, elevated borrowing costs, and tighter credit conditions are putting increasing pressure on real...
Prolonged land valuation procedures are becoming an important factor affecting the implementation timeline and actual op...
Foreign investment in Vietnam’s real estate market continues to grow, but investor preferences are becoming more selecti...
The Government’s Decree No. 326/2026 on location identification officially takes effect on September 1, 2026, introducin...
New regulations on administrative penalties for violations in the land sector officially took effect on August 31, 2026,...
Spiritual real estate, particularly cemetery and memorial properties, is emerging as a niche segment of Vietnam’s real e...
Clearly defining the useful life of apartment buildings could create additional housing options, with units subject to a...
The expansion of Ho Chi Minh City’s development space is creating significant new opportunities, but it is also bringing...
When housing costs rise beyond affordable levels, workers face greater barriers to accessing the city, as a significant...
Under the provisions of the Law, taxable income is categorized into 10 groups. In addition to familiar income streams from salaries and wages, business activities, capital investment, capital transfer, real estate transfer, prizes, royalties, commercial franchises, inheritances, and gifts, the Law includes many new types of transactions to match economic developments.
Notably, business activities conducted through e-commerce and digital platforms continue to be designated as taxable income sources under the regulations.
One of the key updates in the Law on Personal Income Tax is the inclusion of income from the transfer of gold bars into the taxable income category.
However, the application to this type of transaction will be detailed by the Government through guiding documents, including tax thresholds, implementation timelines, and tax rates aligned with the gold market management policies in each period.
Beyond gold bars, the Law expands its scope to cover several new types of assets and transactions, including:
The addition of these income types aims to refine tax policies in response to the growing emergence of new asset forms and transaction types.
The Law continues to maintain PIT regulations on previously taxed income sources, such as:
Meanwhile, certain allowances and subsidies prescribed by law—such as social insurance benefits, severance pay, job loss allowances, preferential allowances for people with meritorious services, national defense and security allowances, and certain other support payouts—remain excluded from taxable income.
The addition of new income types to the taxable category reflects the trend of optimizing tax policy to adapt to the development of the digital economy and emerging markets. Citizens and investors should monitor the Government's guiding documents to clearly understand the application conditions, tax thresholds, and declaration procedures for each type of transaction.
References: Law on Personal Income Tax No. 109/2025/QH15 and relevant policy analysis articles.