Who are the dependents of taxpayers in Vietnam in 2025? What is the family circumstance deduction for each dependent in Vietnam in 2025?
Who are the dependents of taxpayers in Vietnam in 2025?
Based on point d, clause 1, Article 9 of Circular 111/2013/TT-BTC (amended by clause 6, Article 25 of Circular 92/2015/TT-BTC) on deductions:
Article 9. Deductions
The deductions as guided in this Article are amounts deducted from the taxable income of an individual before determining the taxable income from wages, salaries, or business. Specifically:
- Family circumstance deductions
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d) Dependents include:
d.1) Children: biological children, legally adopted children, illegitimate children, stepchildren of a wife, stepchildren of a husband, specifically including:
d.1.1) Children under 18 years old (calculated by full month).
Example 10: Mr. H's child born on July 25, 2014, is considered a dependent from July 2014.
d.1.2) Children aged 18 or older who are disabled and unable to work.
d.1.3) Children studying domestically or abroad at the university, college, professional secondary, or vocational education levels, including children aged 18 or older studying at the high school level (including the period waiting for university exam results from June to September of grade 12) with no income or average monthly income in a year from all income sources not exceeding 1,000,000 VND.
d.2) The spouse of the taxpayer meeting the conditions at point dd, clause 1, this Article.
d.3) Biological father, biological mother; father-in-law, mother-in-law (or father of husband, mother of husband); stepfather, stepmother; legal adoptive father or mother of the taxpayer meeting the conditions at point dd, clause 1, this Article.
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According to the above regulations, the dependents of the taxpayer in 2025 are the following subjects:
[1] Children
Biological children, legally adopted children, illegitimate children, stepchildren of a wife, stepchildren of a husband, specifically including:
- Children under 18 years old (calculated by full month).
- Children aged 18 or older who are disabled and unable to work.
- Children studying in Vietnam or abroad at the university, college, professional secondary, or vocational education level, including children aged 18 or older studying at the high school level with no income or average monthly income in a year from all income sources not exceeding 1,000,000 VND.
[2] Spouse of the taxpayer when meeting all the following conditions:
- Disabled and unable to work.
- Having no income or having an average monthly income in a year from all income sources not exceeding 1,000,000 VND.
- For those outside the working age, there must be no income or an average monthly income in a year from all income sources not exceeding 1,000,000 VND.
[3] Biological father, biological mother; father-in-law, mother-in-law (or father of husband, mother of husband); stepfather, stepmother; legal adoptive father or mother of the taxpayer when meeting all the following conditions:
- Disabled and unable to work.
- Having no income or having an average monthly income in a year from all income sources not exceeding 1,000,000 VND.
- For those outside the working age, there must be no income or an average monthly income in a year from all income sources not exceeding 1,000,000 VND.
[4] Other individuals without support whom the taxpayer is directly supporting and meeting the regulatory conditions, including:
- Biological siblings of the taxpayer.
- Grandparents on both sides; uncles, aunts, maternal and paternal uncles, of the taxpayer.
- Nephews and nieces of the taxpayer, including children of biological siblings.
- Other individuals who must be directly supported according to the law.
Who are the dependents of taxpayers in Vietnam in 2025? What is the family circumstance deduction for each dependent in Vietnam in 2025? (Image from the Internet)
What is the family circumstance deduction for each dependent in Vietnam in 2025?
Based on Article 1 of Resolution 954/2020/UBTVQH14 on the family circumstance deduction:
Article 1. Family circumstance deduction
Adjust the family circumstance deduction stipulated in clause 1, Article 19 of the Personal Income Tax Law No. 04/2007/QH12, amended and supplemented under Law No. 26/2012/QH13 as follows:
- The deduction for the taxpayer is 11 million VND/month (132 million VND/year);
- The deduction for each dependent is 4.4 million VND/month.
Thus, the family circumstance deduction for each dependent of the taxpayer is 4.4 million VND/month.
What is the first-time taxpayer registration deadline on behalf of the dependent in Vietnam?
Based on Article 33 of The Law on Tax Administration 2019 on the first-time taxpayer registration deadline:
Article 33. First-time taxpayer registration deadline
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- Organizations and individuals paying income are responsible for taxpayer registration on behalf of individuals with income no later than 10 working days from the date the tax obligation arises if the individual does not have a tax code; taxpayer registration on behalf of the dependents of the taxpayer no later than 10 working days from the date the taxpayer registers for family circumstance deduction according to the law if the dependent does not have a tax code.
According to the above regulations, the first-time taxpayer registration deadline on behalf of the dependents of the taxpayer is no later than 10 working days from the date the taxpayer registers for family circumstance deduction according to the law if the dependent does not have a tax code.
