How old is the child considered a dependant in Vietnam? What are the conditions for being considered a dependant in 2024?

How old is the child considered a dependant in Vietnam?

Based on Point d, Clause 1, Article 9 of Circular 111/2013/TT-BTC providing guidelines on deductions, the regulations are as follows:

Deductions

Deductions guided in this Article are amounts deducted from an individual's taxable income before determining taxable income from salaries, wages, and business activities. Specifically as follows:

1. Personal deductions

Under the provisions of Article 19 of the Personal Income Tax Law; Clause 4, Article 1 of the Law amending and supplementing a number of articles of the Personal Income Tax Law; Article 12 of Decree 65/2013/ND-CP, personal deductions are implemented as follows:

d) dependants include:

d.1) Child: biological child, legally adopted child, extramarital child, stepchild of the wife, stepchild of the husband, specifically including:

d.1.1) Child under 18 years old (calculated by full months).

Example 10: Mr. H's child born on July 25, 2014, will be considered a dependant from July 2014.

d.1.2) Child from 18 years old or older with disabilities and incapable of working.

d.1.3) Child studying in Vietnam or abroad at the university, college, secondary vocational school level, including children from 18 years old or older still in high school (including the waiting period for university exam results from June to September of Grade 12) with no income or an average monthly income that does not exceed 1,000,000 VND.

d.2) Spouse of the taxpayer meeting conditions at point đ, Clause 1, this Article.

....

dependants who are children include: biological children, legally adopted children, extramarital children, stepchildren of the wife, stepchildren of the husband.

- Child under 18 years old (calculated by full months).

- Child from 18 years old or older with disabilities and incapable of working.

- Child studying in Vietnam or abroad at the university, college, secondary vocational school level, including children from 18 years old or older still in high school (including the waiting period for university exam results from June to September of Grade 12) with no income or an average monthly income that does not exceed 1,000,000 VND.

How old is the child considered a dependant in Vietnam? What are the conditions for being considered a dependant in 2024? (Image from the Internet)

What are conditions for people of working age to be considered dependants in Vietnam?

Based on Point d and Point e, Clause 1, Article 9 of Circular 111/2013/TT-BTC stipulating conditions for people of working age to be considered dependants as follows:

Deductions

Deductions guided in this Article are amounts deducted from an individual's taxable income before determining taxable income from salaries, wages, and business activities. Specifically as follows:

1. Personal deductions

Under the provisions of Article 19 of the Personal Income Tax Law; Clause 4, Article 1 of the Law amending and supplementing a number of articles of the Personal Income Tax Law; Article 12 of Decree 65/2013/ND-CP, personal deductions are implemented as follows:

d) dependants include:

d.1) Child: biological child, legally adopted child, extramarital child, stepchild of the wife, stepchild of the husband, specifically including:

d.1.1) Child under 18 years old (calculated by full months).

Example 10: Mr. H's child born on July 25, 2014, will be considered a dependant from July 2014.

d.1.2) Child from 18 years old or older with disabilities and incapable of working.

d.1.3) Child studying in Vietnam or abroad at the university, college, secondary vocational school level, including children from 18 years old or older still in high school (including the waiting period for university exam results from June to September of Grade 12) with no income or an average monthly income that does not exceed 1,000,000 VND.

d.2) Spouse of the taxpayer meeting conditions at point đ, Clause 1, this Article.

d.3) Biological parents; parents-in-law (or parents-in-law, stepparents); legally adopted parents of the taxpayer meeting conditions at point đ, Clause 1, this Article.

d.4) Other individuals without support whom the taxpayer is directly raising and meets conditions at point đ, Clause 1, this Article, including:

d.4.1) Siblings of the taxpayer.

d.4.2) Paternal grandparents; maternal grandparents; aunts, uncles, cousins of the taxpayer.

d.4.3) Nephews and nieces of the taxpayer, including children of siblings.

d.4.4) Other individuals whom the taxpayer must directly raise according to legal provisions.

dd) Individuals counted as dependants, as instructed in sub-items d.2, d.3, d.4, point d, Clause 1, this Article, must meet the following conditions:

dd.1) For people of working age, the following conditions must be met simultaneously:

dd.1.1) Having disabilities, unable to work.

dd.1.2) No income or an average monthly income not exceeding 1,000,000 VND from all sources.

dd.2) For those outside the working age, there must be no income or an average monthly income not exceeding 1,000,000 VND from all sources.

e) People with disabilities, incapable of work as instructed at sub-item đ.1.1, point đ, Clause 1, this Article, are those under the legal regulations on disabled persons and those with illnesses unable to work (such as AIDS, cancer, chronic kidney failure, etc.).

....

Thus, the conditions for people of working age to be considered dependants are as follows:

- Having disabilities, unable to work.

Persons with disabilities, incapacitated to work are those under the legal regulations for disabled persons, those with illnesses unable to work (such as AIDS, cancer, chronic kidney failure, etc.).

- No income or an average monthly income not exceeding 1,000,000 VND from all sources.

What are the deduction levels for dependants in Vietnam in 2024?

Pursuant to Article 1 of Resolution 954/2020/UBTVQH14, the deduction for dependants in 2024 is stipulated as follows:

Family Circumstance Deduction

Adjusting the family circumstance deduction stipulated in Clause 1, Article 19 of the Personal Income Tax Law No. 04/2007/QH12 as amended and supplemented by Law No. 26/2012/QH13 as follows:

1. The deduction for the taxpayer is 11 million VND/month (132 million VND/year);

2. The deduction for each dependant is 4.4 million VND/month.

Thus, the deduction for dependants in 2024 is 4.4 million VND/month.