Personal Income Tax Finalization in Vietnam 2025 – FAQ

Download

1 7 20 27 30 31 32 33 34 36 39 40 41 43 44 45 46 47 48 49 51 52 53 54 55 56 57 58 60 61 62 63 64 65 66 81 82 84 85 86 90 91 92 93 94 95 98 211 212 213 216 218 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 244 245 246 248 249 250 251 252 253 254 255 256 257 258 260 261 262 263 264 265 266 267 268 269 290 291 297 298 299 350 351 352 353 354 355 356 357 358 359 370 371 372 373 374 375 376 377 378 380 381 382 383 385 386 387 389 420 421 423 500 501 502 503 504 505 506 507 508 509 590 591 592 593 594 595 596 597 598 599 670 672 673 674 675 676 677 678 679 680 681 682 683 684 686 687 688 689 690 691 692 721 850 852 853 855 856 880 886 960 961 962 963 964 965 966 967 968 970 971 972 973 974 975 976 977 992 994 995 996 998 1242 1246 1264 1268 1284 1340 1345 1441 1473 1649 1664 1670 1671 1684 1758 1767 1784 1787 1809 1868 1869 1876 7370

I would like to receive a tailored consulting call *

Yes, I will provide more details

No, thanks

Industry* Banking & Financial Services Consumer Goods & Retails Life Sciences (Agriculture/ Pharmaceuticals) Information & Communications Technologies – ICT Mechanical & Electrical Oils & Gas/ Renewable Transportation & Logistics Professional Services Real Estate & Construction Garment/ Textile/ Footwear Others

Which Talentnet’s branch would you like to contact? * Ho Chi Minh City Ha Noi Da Nang Can Tho

I agree to Talentnet’s Terms & Conditions and Privacy Policy.

Download Download

Some thing went wrong. Please contact admin for support.

Thank you for your interest in our services.

Kindly check your mailbox to get the document.

To support businesses in navigating the process smoothly, Talentnet experts have compiled the most common questions along with practical guidance.

Q1: Is there any automatic way to resolve tax debts shown on eTax Mobile?

Information displayed on eTax Mobile is for reference only and does not constitute official confirmation of tax liabilities. Actual outstanding tax must be recorded in the official tax ledger.
Common scenarios include:

1. Incorrect authorization or failure to finalize PIT properly. If tax finalization is not performed correctly and additional tax arises, eTax Mobile may display a debt. The taxpayer must complete finalization in accordance with regulations.

2. Debt caused by another employer’s incorrect declaration. The employer that made the error must submit amended declarations.

3. Casual income under VND 10 million per month fully withheld at source. In this case, any “debt” shown is for reference only and does not require further action.

Q2: Should overtime income earned in 2025 but paid in 2026 be included in the 2025 finalization?

No, Income must be declared based on the actual payment time. If overtime income is paid and declared in 2026, it must be reported in the 2026 tax period, not in the 2025 finalization.

Q3: Are certain items that were previously tax-exempt – such as voluntary health insurance premiums, one-time relocation allowances, and tuition fees for children of foreign employees – still eligible for tax exemption? What is the appropriate approach while waiting for the guiding Decree?

While waiting for detailed guiding decrees, provisions stipulated under Circular 111/2013/TT-BTC and Circular 92/2015/TT-BTC that are not contrary to the new PIT Law No.109/2025/QH15 continue to apply.

Q4: A foreign employee terminates the labor contract with the Company in March 2025 and indicates the intention to return to their home country immediately after termination. In this case, can the Company still treat the foreign employee as a tax resident and apply the progressive tax rates? What documents should the Company retain to support explanations in the event of future tax inspections or audits?

If the employee terminates the labor contract and leaves Vietnam in March 2025, resulting in fewer than 183 days of presence in Vietnam during the year 2025, the individual will be treated as a non-resident, and the flat tax rate of 20% shall apply.

If, in January and February 2025, the Company has already withheld tax using the progressive tax rates, it should submit supplementary tax declarations to adjust January and February to the 20% tax rate, and personal income tax finalization for this individual will not be required.

Q5: For the 2025 PIT finalization, if after finalization all employees are entitled to a total tax refund of VND 500 million, can the Company offset this amount against tax payable in 2026, or must it refund the amount directly to each individual employee?

Whether to process the tax refund or to carry forward and offset it against tax liabilities in the following period is at the discretion of the Company.

Q6: Where can companies seek professional support for PIT finalization?

Accurate understanding and application of regulations are essential to minimize risks. Talentnet provides a full range of services, including:
• Payroll health checks
• Compliance advisory
• End-to-end PIT finalization support
________________________________________
With constant regulatory changes and increasingly complex workforce structures, PIT finalization can be challenging. Proper preparation and expert support ensure your organization remains compliant and audit-ready.

Let Talentnet be your trusted partner in compliance.