These include increases in regional minimum wages, reductions in personal income tax, and revised compensation schemes for healthcare workers and teachers. Healthcare workers engaged directly and regularly in high-risk specialties such as psychiatry, forensic medicine, emergency care, or pathology will receive a 100% professional allowance. No personal income tax for earners of up to USD 680/monthThe amended Law on Personal Income Tax, which takes effect on July 1, 2026, introduces significant adjustments to relieve the tax burden on tens of millions of salary and wage earners. The standard deduction for taxpayers rises from VND 11 million to VND 15.5 million/month (USD 435 to USD 613), or USD 7,356/year. With the new deduction levels, a single taxpayer earning up to USD 680/month (after mandatory insurance contributions) will be exempt from personal income tax beginning in 2026.

Source: VietNamNet News December 30, 2025 10:06 UTC