Infographic: Allowances exempt from personal income tax from 2026

Thanh Hien - Huu Quan • February 4, 2026 15:10

The Personal Income Tax Law 2025, recently passed by the National Assembly on December 10, 2025, contains many new provisions related to the rights of employees. Accordingly, the Personal Income Tax Law stipulates that certain income and allowances will be exempt from personal income tax starting in 2026.