Register dependants for family circumstance deduction

👤 Individuals

Each dependant receives a deduction of VND 6.2 million per month from the 2026 tax period onwards. Register through the income-paying organization or self-register on the e-tax account, using the personal identification number and documents proving the relationship; each dependant is counted for only one taxpayer.

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Machine-translated from the Vietnamese original; under editorial review.

0/7 steps done 0/7 documents ready 5 common mistakes 4 explainers (in Vietnamese)

Who needs to do this

A person with income from wages, salaries, or business activities who is supporting a child, parent, spouse, or another person qualifying as a dependant under the regulations.
Human resources and accounting staff of the income-paying organization: compile employee registrations and submit to the tax authority.

When

When beginning to support (birth of a child, parents moving in, etc.) or when starting employment.
Before preparing the annual tax finalization if a dependant is discovered who has not yet been registered.
When a dependant no longer meets the conditions: report the end of the deduction.

Steps in order

1Determine whether the person qualifies as a dependantChildren, spouse, parents, and certain other persons being supported; subject to conditions regarding age, work capacity, and income as set out in the current personal income tax guidance. If uncertain, ask the income-paying organization or the tax authority.
2Agree within the family on whose name the dependant will be registeredEach dependant may be counted for only one taxpayer during the same period. Husband and wife both claiming the same child is the most common error.
3Gather the personal identification number and documents proving the relationshipFrom 1 July 2025, the personal identification number replaces the personal tax code, so dependants should also use the personal identification number.
4Choose the registration methodThrough the income-paying organization: provide the information to human resources or accounting staff so they can compile and submit it to the tax authority. Or self-register on the personal e-tax account or the tax mobile app.
5Report the correct month when the deduction beginsRecord the actual month when support began, not the month the application was filed. This date determines the number of months of deduction allowed in the annual finalization.
6Check the result on the tax appOpen the dependants section: verify the correct person, correct identification number, and correct deduction period. If incorrect, notify the submitting organization to make corrections.
7Report the end of the deduction when the dependant no longer meets the conditionsWhen a child starts working with income, or parents are no longer supported by you, etc., report the end of the deduction to prevent the deduction from being disallowed in the annual finalization.

What to prepare

Described by content; the exact form is taken from the system when filing. Tick what you already have.

Personal identification number of the taxpayer
Personal identification number of each dependant
Documents proving the relationship: birth certificate, marriage certificate, or other civil status documents, depending on the relationship
Documents proving the support conditions, work capacity, or income, if required by current regulations for that type of dependant
The month when support of each dependant began
Family agreement: whose name each dependant will be registered under
Personal e-tax account or tax app already logged in, if self-registering

Where to file

Register through the income-paying organization: Human resources and accounting staff of the income-paying organization receive the information and submit it to the managing tax authority of the organization.
Self-register: Personal e-tax account or tax mobile app; the system identifies the receiving tax authority based on the circumstances.

Find the official channel by name (the e-tax system, the tax mobile app, the e-invoice portal, the National Business Registration Portal) and check that the domain belongs to a government body before signing in. Never give your password or digital signature to strangers.

Common mistakes

Husband and wife both register the same child — one will lose the deduction in the annual finalization and must pay additional tax.
Registering parents whose income exceeds the prescribed limit.
Forgetting to report the end of the deduction when a child starts working with income.
Recording the month of filing the application as the month to start the dependant deduction instead of the month when the dependant began to be supported.
Submitting documents to the company and then failing to verify on the tax mobile app whether they have been recorded.

Explainer articles

4 explainer articles on this procedure on CongThue.com (in Vietnamese).

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Questions and answers

How much deduction is allowed per dependant?

From the 2026 tax period, each dependant is allowed a deduction of VND 6.2 million per month; the taxpayer's personal deduction is VND 15.5 million per month (Resolution 110/2025/UBTVQH15). The 2026 annual finalization is the first year to apply the full amount.

If both spouses work, who should register the child?

Either one, by family agreement; each dependant is counted for only one taxpayer during the same period. It is usually better to choose the spouse with higher assessable income, as the deduction will be more effective.

If registration is late, is the deduction for previous months lost?

The month to start the dependant deduction is recorded according to the time when support began, and the portion not deducted during the year is usually recalculated at annual finalization if conditions are met. Early registration is still better because the monthly deduction amount is closer to actual circumstances; specific conditions should be checked against the current legal documents.

Reference content, written from general rules and possibly not yet updated for new documents; it does not give form numbers, penalty amounts or processing times. TaxDatum.com is run by a private company and is not a government portal. Before applying it to a real case, ask the managing tax office or a qualified professional.