Vietnam´s forthcoming PIT guidance and payroll documentation

Implementation of Personal Income Tax Law No. 109/2025/QH15

Vietnam is expected to issue additional guidance on the implementation of Personal Income Tax Law No. 109/2025/QH15 of 10 December 2025 in the course of 2026. The forthcoming decree and circular may introduce changes affecting payroll administration, supporting documentation and dependent registration procedures. These developments are particularly relevant for multinational employers managing expatriate or cross-border payroll arrangements in Vietnam.

New implementation guidance expected in 2026

Following the adoption of Personal Income Tax Law No. 109/2025/QH15 of 10 December 2025, the Vietnamese Government is preparing additional implementing guidance. Pursuant to Decision No. 767/QĐ-TTg issued on 29 April 2026, the Ministry of Finance is responsible for drafting a new decree and circular to support the implementation of the revised PIT framework.

The draft guidance is expected to replace parts of the long-standing framework set out in Circular 111/2013/TT-BTC, and to introduce updates relating to payroll administration and supporting documentation requirements.

Proposed areas of change

Current draft proposals include:

• revised criteria for dependent eligibility
• additional documentation requirements for dependent registration dossiers
• updated guidance relating to payroll related tax administration

These proposed changes may affect how employers maintain and review payroll-related supporting documents.

Relevance for international employers

These developments reflect Vietnam’s ongoing efforts to modernize tax administration and strengthen the consistency of payroll-related reporting.

For multinational companies managing expatriate assignments or cross-border payroll arrangements, the forthcoming guidance may require closer review of existing payroll documentation and dependent registration processes.

In practice, payroll records and supporting documents are often maintained across different entities or jurisdictions. As additional guidance is expected during 2026, employers may wish to assess whether current documentation and reporting practices remain aligned with the evolving framework, particularly with a view to future tax and compliance audits.