On December 10, 2025, the National Assembly of Vietnam passed amendments to the Individual Income Tax Law, which will take effect on July 1, 2026.

The specific contents include:

(1) New scope of taxable income: income from the transfer of Vietnam’s national internet domain name “.vn”; income from the transfer of greenhouse gas emission reduction achievements and carbon credits; income from the transfer of digital assets; income from the transfer of gold bars (levied at 0.1% of the transfer price); income from agency, brokerage and business cooperation activities; income from e-commerce and digital platform operation activities;

(2) New types of personal income tax exemption: income from the transfer of emission reduction certificates; income from the first transfer of carbon credits; interest income from green bonds; initial transfer income after the issuance of green bonds; wages and salaries earned from scientific, technological and innovative work; copyright income from work related to science, technology and innovation (and the results of such work have been commercialized); income obtained by individual investors and experts from innovative start-up projects;

(3) Tax exemption for digital talents: high-quality talents in the digital technology industry who meet one of the following conditions can enjoy a 5-year personal income tax exemption on their wages and salaries: Firstly, income from digital technology industry projects within digital technology parks. ; secondly, income from R&D projects and the production of key digital technology products, semiconductor chips, and artificial intelligence systems; thirdly, income from human resource training activities; fourthly, personal income from R&D activities in fields listed in the High-Tech Law or the Strategic Technology List;

(4) Adjusting the taxable income threshold for individual businesses: The threshold for individual income tax for individual businesses is raised from 200 million VND to 500 million VND; those with annual income exceeding 500 million VND but not exceeding 3 billion VND may choose to apply a 15% tax rate; those with annual income exceeding 3 billion VND but not exceeding 50 billion VND are subject to a 17% tax rate; those with annual income exceeding 50 billion VND are subject to a 20% tax rate;

(5) Unified provisions for taxation of capital transfer income for residents and non-residents: For capital transfer income of residents and non-residents, if the purchase price and reasonable expenses related to the capital transfer income can be determined, individual income tax will be levied at 20% of each transfer income; if it cannot be determined, it will be levied at 2% of the transfer price; securities transfer income is taxed at a rate of 0.1%.