Vietnam

Individual - Significant developments

Last reviewed - 23 September 2026

A new Personal Income Tax (PIT) Law will come into effect on 1 July 2026. However, certain provisions related to salaries and business activities will be implemented earlier, starting from 1 January 2026.

Vietnam contacts

Nguyen Thanh Trung

Tax Leader, PwC Vietnam

+84 9 0300 3847

Nguyen Huong Giang

Tax Controversy and Dispute Resolution Partner, PwC Vietnam

+84 4 3946 2246

PwC Vietnam

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