Hanoi-Vietnam: What are incomes not subject to PIT?

No.

Income

A

Allowances

1

Hazardous allowances for industries, trades, or jobs in workplaces with hazardous elements

2

National defense and security

3

Attraction allowances, regional allowances

4

Service allowances for high-level leaders

5

Service allowances for village and commune-level health workers

6

Specific professional allowances

B

Benefits

7

Monthly and lump-sum benefits for those who have rendered services to the country; participants in the revolution, national defense, international missions, or youth volunteers who have completed their tasks

8

Benefits for armed forces

9

Benefits for social protection beneficiaries

10

Benefits for unexpected difficulties

11

Occupational accidents and occupational disease benefits

12

Lump-sum benefits for childbirth or adoption

13

Maternity benefits, health recovery benefits after childbirth

14

Benefits for reduced work capacity

15

Lump-sum retirement allowances

16

Monthly survivorship benefits

17

Severance allowances, job loss allowances, unemployment benefits

18

Lump-sum allowances for individuals moving to socio-economically disadvantaged areas and officers working on maritime sovereignty. Relocation allowance for foreigners moving to reside in Vietnam, Vietnamese working abroad, Vietnamese residing foreign long-term and returning to work in Vietnam

In case the received allowances and benefits are higher than the stipulated allowances, and benefits mentioned above, the excess must be included in taxable income.

The one-time relocation allowance for foreigners coming to reside in Vietnam and Vietnamese working abroad will be excluded as stipulated in the labor contract or collective labor agreement.

C

Benefits other than wages and salaries

19

Housing, utilities, and associated services (if any) provided by the employer free of charge to employees working in industrial zones; housing built by the employer in economic zones, socio-economically difficult areas, and extremely difficult areas provided free of charge to employees

20

Non-compulsory insurance premiums with no premium accumulation paid by the employer for the employees

21

Traveling expenses from home to the workplace and vice versa paid by the employer

22

Payments for vocational training for employees consistent with their professional and job requirements or according to the employer’s plan

23

Membership fees for common-use membership cards (golf, tennis club cards) without personal or group identification

24

Service charges for personal health care, recreation, aesthetic activities... where the service fee does not state the beneficiary's name but is collectively allocated to the employee group

25

Standardized expenses for office supplies, travel, telephone, and clothing for:
+ Officials and employees working in administrative agencies, Communist Party, associations;
+ Employees working in business organizations, representative offices;
+ Employees working in international organizations, foreign representative offices.

D

Bonuses

26

Bonuses associated with state-awarded titles, including bonuses with emulation titles, reward forms according to the law

27

Bonuses attached to national and international awards recognized by the Vietnamese State

28

Bonuses for technical innovations, inventions, and discoveries recognized by competent state authorities

29

Bonuses for detecting and reporting law violations to competent state authorities

E

Other support items:

30

Support from the employer for critical illness treatments for the employees and their relatives

31

Amounts received as stipulated for the use of transport in state agencies, public service providers, and Communist Party organizations

32

Amounts received under the public housing policy

33

Amounts received other than wages and salaries for participating in opinions, appraisals, verification of legal documents, resolutions, and political reports; participation in supervision teams; meeting voters, receiving citizens; clothing and other tasks directly related to the operations of the Office of the National Assembly of Vietnam, Council for Ethnic Affairs and Committees of the National Assembly of Vietnam, Delegate Committees; Central Office and Committees of the Communist Party of Vietnam; provincial and municipal CPV Committees

34

Mid-shift meals and lunches organized by the employer for employees in forms such as direct cooking, meal vouchers, or meal tickets

35

Round-trip airfare paid (or reimbursed) by the employer for foreign employees working in Vietnam, and Vietnamese employees working abroad to return home once a year

36

Tuition fees for children of foreign employees working in Vietnam studying in Vietnam, and children of Vietnamese employees working abroad studying abroad from preschool education to upper secondary education paid by the employer

37

Personal income received from associations or organizations for members where the funding originates from state funds or is managed according to state regulations; for creating literary, artistic works, scientific research... executed for the political tasks of the State or aligned with the charter of the association or organization

38

Payments by the employer to facilitate relocation and transfer of foreign employees working in Vietnam under labor contracts, adhering to standard international labor schedules in some industries like oil and gas, mining

39

Amounts received from organizations or individuals covering funeral, and wedding expenses for the employee and the employee’s family members according to the general regulations of the paying organization or individual and consistent with the level determined for corporate income tax purposes.