Is Brokerage Commission Subject to Personal Income Tax?
Based on Point c Clause 2 Article 2 of Circular 111/2013/TT-BTC, regulations on income from salaries and wages subject to personal income tax include:
Remuneration received in various forms such as: sales agent commission, brokerage commission; remuneration for participation in scientific and technical research projects; remuneration for participation in projects, schemes; royalties as prescribed by law in policies on royalties; remuneration for participation in teaching activities; remuneration for participation in cultural, artistic, and sports performances; advertising service fees; other service fees, and other remuneration.
Thus, the brokerage commission is subject to personal income tax.
Sincerely!
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