Is the monthly preferential allowance for people with contributions to the revolution a taxable personal income in Vietnam?
Is the monthly preferential allowance for people with contributions to the revolution a taxable personal income in Vietnam?
Based on the provisions in Clause 2, Article 3 of the 2007 Personal Income Tax Law, amended by Clause 1, Article 1 of the 2012 Amended Personal Income Tax Law regarding taxable income from salaries and wages as follows:
(1) Salaries, wages, and amounts of a salary or wage nature;
(2) Allowances, subsidies, except for the following:
- Allowances and subsidies as per the regulations on preferential treatment for those with revolutionary merits;
- National defense and security allowances;
- Hazardous and dangerous allowances for occupations or jobs in workplaces with hazardous or dangerous factors;
- Attraction allowances and regional allowances as per the law;
- Emergency hardship allowances, work accident, occupational disease allowances, one-time childbirth or adoption subsidies, allowances due to reduced working capacity, one-time retirement allowance, monthly survivor benefits, and other subsidies as per the social insurance laws;
- Severance and unemployment allowances under the Labor Code;
- Social protection-related allowances and other allowances, subsidies not in the nature of salaries or wages according to the Government of Vietnam's regulations.
Thus, the monthly preferential allowance for people with contributions to the revolution is not included in taxable PIT income.
Is the monthly preferential allowance for people with contributions to the revolution a taxable personal income in Vietnam? (Image from the Internet)
What are regulations on level of monthly preferential allowance for people with contributions to the revolution in Vietnam?
The level of monthly preferential allowance for people with contributions to the revolution is regulated in Appendix I issued with Decree 75/2021/ND-CP (amended by Clause 3, Article 1 of Decree 55/2023/ND-CP and replaced by Article 2 of Decree 77/2024/ND-CP). To be specific:
| No. | Subject | Allowance | Subsidy |
|---|---|---|---|
| 1 | Revolutionary activists before January 1, 1945 and their relatives | ||
| 1.1 | Revolutionary activists before January 1, 1945 | ||
| Not separated from family | 3,117,000 | 529,000/ 01 year of seniority |
|
| Separated from family | 5,291,000 | ||
| 1.2 | Relatives of revolutionary activists before January 1, 1945 who have passed away | ||
| Spouse or child under 18 years old or over 18 years old if still in school or severely disabled, especially severely disabled, entitled to monthly survivor benefit | 2,789,000 | ||
| Lonely living spouse, orphaned child under 18 years old or over 18 if still in school or severely disabled, especially severely disabled, entitled to additional monthly nurturing survivor benefit | 2,231,000 | ||
| 2 | Revolutionary activists from January 1, 1945 to the August Revolution in 1945 and their relatives | ||
| 2.1 | Revolutionary activists from January 1, 1945 to the August Revolution in 1945 | 2,884,000 | |
| 2.2 | Relatives of revolutionary activists from January 1, 1945 to the August Revolution in 1945 who have passed away | ||
| Spouse or child under 18 years old or over 18 if still in school or severely disabled, especially severely disabled, entitled to monthly survivor benefit | 1,565,000 | ||
| Lonely living spouse, orphaned child under 18 years old or over 18 if still in school or severely disabled, especially severely disabled, entitled to additional monthly nurturing survivor benefit | 2,231,000 | ||
| 3 | Martyrs' relatives | ||
| 3.1 | Relative of 1 martyr | 2,789,000 | |
| 3.2 | Relative of 2 martyrs | 5,578,000 | |
| 3.3 | Relative of 3 or more martyrs | 8,367,000 | |
| 3.4 | Biological father, biological mother, illustrious fosterer of martyrs, solitary living spouse; martyr’s child under 18 years old or over 18 if still in school or severely disabled, especially severely disabled, orphaned both parents, entitled to additional nurturing survivor benefit | 2,231,000 | |
| 3.5 | Martyr’s spouse who remarries a different spouse and raises martyr’s child to adulthood or cares for martyr’s biological parents when alive or engages in revolutionary activities without conditions to care for biological parents while alive | 2,789,000 | |
| 4 | Heroic Vietnamese Mother | 8,367,000 | 2,337,000 |
| Caregiver of Heroic Vietnamese Mother living with family | 2,789,000 | ||
| 5 | Heroes of People's Armed Forces, Labor Heroes during the resistance period | 2,337,000 | |
| 6 | War invalids, beneficiaries of policies like war invalids, Category B war invalids, and relatives | ||
| 6.1 | War invalids, beneficiaries of policies like war invalids, Category B war invalids | ||
| War invalids, beneficiaries of policies like war invalids | Appendix II issued with Decree 75/2021/ND-CP (amended by Clause 3, Article 1 of Decree 55/2023/ND-CP and replaced by Article 2 of Decree 77/2024/ND-CP) | ||
| Category B war invalids | Appendix III issued with Decree 75/2021/ND-CP (amended by Clause 3, Article 1 of Decree 55/2023/ND-CP and replaced by Article 2 of Decree 77/2024/ND-CP) | ||
| War invalids, beneficiaries of policies like war invalids, Category B war invalids with bodily harm rate from 81% upward | 1,399,000 | ||
| War invalids, beneficiaries of policies like war invalids, Category B war invalids with special severe injuries and bodily harm rate from 81% upward | 2,867,000 | ||
| Caregivers for war invalids, beneficiaries of policies like war invalids, Category B war invalids with bodily harm rate from 81% upward living with family | 2,789,000 | ||
| Caregivers for war invalids, beneficiaries of policies like war invalids, Category B war invalids with special severe injuries and bodily harm rate from 81% upward living with family | 3,582,000 | ||
| 6.2 | Relatives of war invalids, beneficiaries of policies like war invalids, Category B war invalids with bodily harm rate from 61% upward | ||
| Biological parents, spouse aged according to Clause 2, Article 169 of the Labor Code, children under 18 years old or over 18 if still in school or severely disabled, especially severely disabled, from deceased war invalids, beneficiaries of policies like war invalids, Category B war invalids with bodily harm rate from 61% upward are entitled to monthly survivor benefit | 1,565,000 | ||
| Biological parents living alone, spouse aged according to Clause 2, Article 169 of the Labor Code living alone, orphaned both parents' children under 18 or over 18, if still in school or severely disabled, especially severely disabled, from deceased war invalids, beneficiaries of policies like war invalids, Category B war invalids with bodily harm rate from 61% upward are entitled to additional nurturing survivor benefit | 2,231,000 | ||
| 7 | Sick soldiers and relatives | ||
| 7.1 | Sick soldiers | ||
| With bodily harm rate from 41% - 50% | 2,911,000 | ||
| With bodily harm rate from 51% - 60% | 3,627,000 | ||
| With bodily harm rate from 61% - 70% | 4,622,000 | ||
| With bodily harm rate from 71% - 80% | 5,329,000 | ||
| With bodily harm rate from 81% - 90% | 6,378,000 | ||
| With bodily harm rate from 91% - 100% | 7,104,000 | ||
| Sick soldiers with bodily harm rate from 81% upward | 1,399,000 | ||
| Sick soldiers with special severe illness and bodily harm rate from 81% upward | 2,789,000 | ||
| Caregiver for sick soldiers with bodily harm rate from 81% upward living with family | 2,789,000 | ||
| Caregiver for sick soldiers with special severe illness and bodily harm rate from 81% upward living with family | 3,582,000 | ||
| 7.2 | Relatives of sick soldiers: | ||
| Biological parents, spouse aged according to Clause 2, Article 169 of the Labor Code, children under 18 or over 18 if still in school or severely disabled, especially severely disabled, from deceased sick soldiers with bodily harm rate from 61% upward are entitled to monthly survivor benefit | 1,565,000 | ||
| Biological parents living alone, spouse aged according to Clause 2, Article 169 of the Labor Code living alone, orphaned both parents' children under 18 or over 18, if still in school or severely disabled, especially severely disabled, from deceased sick soldiers with bodily harm rate from 61% upward are entitled to additional nurturing survivor benefit | 2,231,000 | ||
| 8 | Participants in resistance movements suffering from chemical poisoning and relatives | ||
| 8.1 | Participants in resistance movements suffering from chemical poisoning | ||
| With bodily harm rate from 21% - 40% | 2,120,000 | ||
| With bodily harm rate from 41% - 60% | 3,542,000 | ||
| With bodily harm rate from 61% - 80% | 4,964,000 | ||
| With bodily harm rate from 81% upward | 6,358,000 | ||
| Participants in resistance movements suffering chemical poisoning with bodily harm rate from 81% upward | 1,399,000 | ||
| Participants in resistance movements suffering chemical poisoning with special severe illness and bodily harm rate from 81% upward | 2,789,000 | ||
| Caregivers for participants in resistance movements suffering chemical poisoning with bodily harm rate from 81% upward living with family | 2,789,000 | ||
| 8.2 | Relatives of participants in resistance movements suffering from chemical poisoning | ||
| Biological father, biological mother, husband or wife of eligible age according to Clause 2, Article 169 of the Labor Code, children under the age of 18 or 18 years and older if still in school or severely disabled, extremely severely disabled children of a resistance activist affected by toxic chemicals with a body injury rate of 61% or more who have passed away, are entitled to a monthly survivorship allowance | 1,565,000 | ||
| Lonely biological father, lonely biological mother, husband or wife of eligible age according to Clause 2, Article 169 of the Labor Code, orphans under 18 years or from 18 years upward if still attending school or severely disabled, extremely severely disabled children of a resistance activist affected by toxic chemicals with a body injury rate of 61% or more who have passed away, are entitled to an additional monthly nurturing survivorship allowance | 2,231,000 | ||
| Surviving biological children of a resistance activist affected by toxic chemicals with a body injury rate from 61% to 80% | 1,673,000 | ||
| Surviving biological children of a resistance activist affected by toxic chemicals with a body injury rate of 81% or more | 2,789,000 | ||
| 9 | Revolutionary, resistance, national defense, international duty activists captured and imprisoned by the enemy | 1,673,000 | |
| 10 | Person with merits aiding the revolution | ||
| 10.1 | Individuals awarded or family members of individuals awarded the Commemorative Medal "For the Nation's Merit" or Certificate "Meritorious towards the Nation" before the August Revolution in 1945 are entitled to a monthly allowance | 2,789,000 | |
| 10.2 | Individuals or family members awarded the Resistance Medal are entitled to a monthly allowance | 1,639,000 | |
| 10.3 | If the recipient of the Commemorative Medal "For the Nation's Merit" or Certificate "Meritorious towards the Nation" awarded before the August Revolution in 1945 or if the recipient of or family members of those awarded the Resistance Medal are living alone, they are entitled to an additional monthly nurturing survivorship allowance | 2,231,000 | |
| 11 | Monthly preferential allowance while studying at ethnic minority boarding high schools, vocational education institutions, universities | ||
| 11.1 | Hero of the People's Armed Forces; Labor Hero during the resistance; war invalids, persons receiving benefits as war invalids, category B war invalids; children of revolutionary activists before January 1, 1945; children of revolutionary activists from January 1, 1945 to the August 1945 uprising; relatives of martyrs; children of Heroes of the People's Armed Forces, Labor Heroes during the resistance; children of war invalids, persons receiving benefits as war invalids, category B war invalids, children of sick soldiers, children of resistance activists affected by toxic chemicals with a body injury rate of 61% or more | 2,789,000 | |
| 11.2 | Children of war invalids, persons receiving benefits as war invalids, category B war invalids with a body injury rate from 21% to 60%; children of sick soldiers with a body injury rate from 41% to 60%; children of resistance activists affected by toxic chemicals with a body injury rate from 21% to 60% | 1,399,000 |
Who are considered people with contributions to the revolution in Vietnam?
Based on the provisions of Clause 1, Article 3 of the Ordinance on Preferential Treatment for Meritorious Persons with the Revolution 2020:
Beneficiaries of preferential policies for meritorious persons with the revolution
1. people with contributions to the revolution include:
a) Individuals who engaged in revolutionary activities before January 1, 1945;
b) Individuals who engaged in revolutionary activities from January 1, 1945 to the August Revolution in 1945;
c) Martyrs;
d) Heroic Vietnamese Mothers;
dd) Heroes of the People's Armed Forces;
e) Labor Heroes during the resistance;
g) War invalids, including category B war invalids recognized before December 31, 1993; individuals receiving policies equivalent to war invalids;
h) Sick soldiers;
i) Individuals engaged in resistance activities affected by toxic chemicals;
k) Individuals engaged in revolutionary, resistance, national defense, or international duty activities captured and imprisoned by the enemy;
l) Individuals engaged in activities for national liberation, national defense, or international duty;
m) people with contributions to the revolution.
2. Relatives of people with contributions to the revolution include biological father, biological mother, spouse, children (biological and adopted children), individuals who cared for martyrs.
Thus, people with contributions to the revolution include:
- Individuals who engaged in revolutionary activities before January 1, 1945;
- Individuals who engaged in revolutionary activities from January 1, 1945 to the August Revolution in 1945;
- Martyrs;
- Heroic Vietnamese Mothers;
- Heroes of the People's Armed Forces;
- Labor Heroes during the resistance;
- War invalids, including category B war invalids recognized before December 31, 1993; individuals receiving policies equivalent to war invalids;
- Sick soldiers;
- Individuals engaged in resistance activities affected by toxic chemicals;
- Individuals engaged in revolutionary, resistance, national defense, or international duty activities captured and imprisoned by the enemy;
- Individuals engaged in activities for national liberation, national defense, or international duty;
- people with contributions to the revolution.
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