Unified File of Taxable Items and Personal Income Tax Exemptions for the Year 2018

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CONSOLIDATED FILE OF TAXABLE AND TAX-EXEMPT INCOME FOR PERSONAL INCOME TAX IN 2018

Taxable Income

- Income from business activities;- Income from salaries and wages;- Income from capital investment;- Income from capital transfer;- Income from real estate transfer;- Income from winnings and prizes;- Income from royalties;- Income from franchising;- Income from inheritance;- Income from gifts.

Tax-Exempt Income

- Income from real estate transfer (including future housing, future construction projects as prescribed by the law on real estate business) between individuals within the same family;- Income from the transfer of residential houses, the right to use homestead land, and assets attached to homestead land if the individual has only one residential house or one right to use homestead land in Vietnam;- Income from the value of land use rights granted to an individual by the State without land levy or with reduced land levy;- Income from inheritance or real estate gifts (including future housing, future construction projects as prescribed by the law on real estate business) between individuals within the same family;- Income from the conversion of agricultural land to rationalize agricultural production without changing the land use purpose of households, individuals directly engaged in agricultural production, assigned by the State for production purposes;- Income generated from participating directly in agricultural production, forestry, salt production, aquaculture, and fishing by households, individuals where the products are unprocessed or only preliminarily processed without transforming them into other products;- Income from interest on deposits at credit institutions, foreign bank branches, and interest from life insurance contracts; income from interest on Government bonds of Vietnam;- Money received from abroad by individuals who are Vietnamese residing overseas, Vietnamese working, studying, or on a mission abroad;- Income from night shift, overtime work wages that are higher than the day shift, regular working hours wages;- Retirement pension paid by the Social Insurance Fund according to the Law on Social Insurance; monthly pensions received from the voluntary pension fund;- Income from scholarships;- Compensation received from life insurance, non-life insurance, health insurance contracts; compensation for workplace accidents; compensation, support as per the law on compensation, support, resettlement; other compensations by the State and other forms of compensation as per the law;- Income received from charitable funds established or recognized by competent state agencies, operating for charitable, humanitarian, and educational purposes without profit motives;- Income received from foreign aid for charitable and humanitarian purposes in the form of Government and non-Government aid approved by competent state agencies;- Income from salaries and wages of Vietnamese crew members working for foreign shipping companies or Vietnamese shipping companies engaged in international transport;- Income of individuals who own, use, and work on vessels obtained from providing goods, services directly serving offshore fishing activities.

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