42 Types of Diseases Eligible for Personal Income Tax Reduction in Vietnam

10:05, 11/07/2024

Article 5 of Decree 65/2013/ND-CP stipulates the consideration of personal income tax reduction for taxpayers who are individuals suffering from serious illnesses, affecting their ability to pay taxes in Vietnam. The following diseases are included in the Decree:

1. Cancer	15. Progressive spinal muscular atrophy	29. Liver failure
2. First-time myocardial infarction	16. Progressive muscular atrophy	30. Systemic lupus erythematosus
3. Coronary artery bypass surgery	17. Severe rheumatoid arthritis	31. Organ transplant (heart, liver, kidney transplant)
4. Heart valve replacement surgery	18. Gangrene due to hemolytic streptococcal infection	32. Progressive pulmonary tuberculosis
5. Aortic surgery	19. Aplastic anemia	33. Severe burn injuries
6. Stroke	20. Paraplegia	34. Cardiomyopathy
7. Coma	21. Total blindness	35. Alzheimer's disease or dementia
8. Multiple sclerosis	22. Limb loss	36. Pulmonary hypertension
9. Amyotrophic lateral sclerosis	23. Hearing loss	37. Motor neuron disease
10. Parkinson's disease	24. Loss of speech	38. Severe traumatic brain injury
11. Bacterial meningitis	25. Total and permanent disability	39. Elephantiasis
12. Severe encephalitis	26. Kidney failure	40. Occupational HIV infection
13. Benign brain tumor	27. Medullary cystic kidney disease	41. Bone marrow transplant
14. Muscular dystrophy	28. Recurrent chronic pancreatitis	42. Poliomyelitis

In accordance with regulations, tax reduction assessments are conducted annually. Taxpayers diagnosed with serious diseases within any tax year in Vietnam are eligible for a reduction in payable taxes for that tax year.

The list of serious diseases mentioned above has been in effect since 2014 until the Ministry of Health of Vietnam issues an official alternative document.

Legal Basis:

- Article 5 of the Personal Income Tax Law 2007;

- Article 5 of Decree 65/2013/ND-CP;

- Article 4 of Circular 111/2013/TT-BTC;

- Official Dispatch 6383/BTC-TCT dated May 18, 2015.

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