red-check Some new regulations on Personal Income Tax will be applied from July 2013

Decree No. 65/2013/ND-CPstatus2 dated June 27, 2013 of the Government detailing a number of Articles of the Law amending on personal income tax No. 26/2012/QH13
Posted: 28/6/2013 3:49:50 PM | Latest updated: 23/8/2022 12:07:14 PM (GMT+7) | LuatVietnam: 3265 | Vietlaw: 104

In accordance with this Decree, Resident individuals who earn incomes from salaries or wages or business activities enjoy reduction based on family conditions from their taxable incomes before tax calculation. Level of reduction for a taxpayer himself/herself is VND 9 million/month (which is VND 108 million/year); level of reduction for each dependant of a taxpayer is VND 3.6 million/month given from the month the taxpayer’s obligation to nurture the dependant arises. If the National Assembly Standing Committee adjust the levels of reduction based on family conditions as prescribed in clause 4 Article 1 of the Law amending and supplementing some articles of the Law on personal income tax, the levels as regulated by the National Assembly Standing Committee will be applied for the next tax period. Each dependant may be counted only once for tax reduction for a taxpayer in a tax year. In case several taxpayers share a dependant they are obliged to nurture, they shall reach agreement on registration of this dependant for family circumstance-based reduction for one among them.

The Decree also states that beside the reduction from family conditions, resident individuals who earn incomes from business activities, salaries or wages enjoy their charity or humanitarian donations deductible from their taxable incomes, including: donations to organizations or establishments that care for or nurture children in special plights, disabled people and helpless elderly people; and donations to charity funds, humanitarian funds or study promotion funds.

Besides, the Decree also details 14 groups of tax-exemption income such as Incomes from transfer or real estate (including resident houses and construction works formed in future as prescribed by law on real estate business) between: spouses; parents and their children; adoptive parents and their adopted children; fathers-in-law or mothers-in-law and daughters-in-law or sons-in-law; grandparents and their grandchildren; or among blood siblings; incomes from transfer of residential houses, rights to use residential land and assets attached to residential land received by individuals who have only one residential house or right to use residential land in Vietnam; incomes from indemnities paid under life insurance policies, non-life insurance policies, compensations for labor accidents, compensations paid by the State and other compensations and so on.

This Decree takes effect on July 01, 2013 and replaces the Decree No. 100/2008/ND-CPstatus1 dated September 08, 2008 and the Article 2 of the Decree No. 106/2010/ND-CPstatus1 dated October 28, 2010.

Amendement notes
  • The following items will be amended and supplemented at Decree No. 91/2014/ND-CPstatus2 , applicable from November 15th, 2014:
  • - Point dd Clause 2 Article 3
  • - Point b Clause 5 Article 30
  • - Point e Clause 5 Article 30
  • Articles 7, 8, 9, 10, 19, 20, 21 and the regulations on incomes from doing business provided at Article 12 at this Decree shall be abrogated from January 1st, 2015. See the new regulations at Decree No. 12/2015/ND-CPstatus2 dated February 12th, 2015.
  • Article 27 and Article 30 of this Decree shall be expired from December 5th, 2020. See the new regulations at Decree No. 126/2020/ND-CPstatus2 dated October 19th, 2020.
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Effective Date 1-Jul-2013
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Published Vietlaw's Newsletter No. 104

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Tax of Personal Income

blue-check Insufficiently – declared PIT shall be subject to a fine equaling 20% of the underpaid tax amount
blue-check Issues relating to PIT declaration and payment
blue-check Cases in which gifts given to employees shall be subject to PIT
blue-check Regarding PIT on house rents paid on behalf of employees
blue-check Regarding PIT on gifts given to employees
blue-check Amendments to regulations on declaration and payment of tax incurred by individual businesses
blue-check Covid-19 - related expenses paid on behalf of employees shall be exempt from PIT withholding
blue-check Issues relating to PIT declaration
blue-check Regarding PIT on remuneration paid to consultants of ODA projects
blue-check Amounts used for buying health insurance for employees shall be exempt from PIT
blue-check Regarding PIT on house rents
blue-check Regarding PIT on incomes paid after termination of labor contract
blue-check Increase of family circumstance – based deductions means that PIT is reduced too
blue-check One day’s salary contributed to natural disaster prevention and control funds shall be deduced from PIT-liable incomes
blue-check Regarding withholding of PIT
blue-check Regarding PIT on bonuses
blue-check Some issues relating to the application of the new deduction rates based on family circumstances
blue-check The deduction based on family circumstances shall be increased to VND 11 million/month
blue-check Regarding reduction of PIT incurred by workers in economic zones
blue-check Regarding PIT on compulsory insurance premiums paid on behalf of employees