Personal income tax (PIT) for employees: 10 practice questions with answers
Family circumstance deduction 2026, calculation of taxable income from salary, 10% withholding on amounts from VND 2 million and self-finalization deadline.
10 questionsabout 16 minutes4 multiple choice · 6 calculationsFor: Employees, payroll accountants
Machine-translated from the Vietnamese original; under editorial review.
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From the 2026 tax period, what is the personal deduction for the taxpayer themselves?
- A. VND 6.2 million/month
- B. VND 10 million/month
- C. VND 15.5 million/month
- D. VND 20 million/month
Show answer and explanation
Answer: C. VND 15.5 million/month
VND 15.5 million/month, per Resolution 110/2025/UBTVQH15. The figure VND 6.2 million is the deduction per dependant — these two figures are often swapped. If payroll software has not been updated to 2026 rates, the monthly withheld tax will be incorrect.
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From the 2026 tax period, how much deduction is allowed per registered dependant?
- A. VND 6.2 million/month
- B. VND 3 million/month
- C. VND 15.5 million/month
- D. VND 6.2 million/year
Show answer and explanation
Answer: A. VND 6.2 million/month
VND 6.2 million/month per dependant, also per Resolution 110/2025/UBTVQH15. Deduction is allowed only if the dependant has been registered, and each dependant counts for only one taxpayer — a married couple cannot both claim the same child.
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Suppose in 2026, Ms E has assessable income from salary of VND 30 million/month, pays compulsory social insurance of VND 3 million/month and registers 1 dependant. What is the taxable income per month?
Give the answer in VND million.
Show answer and explanation
Answer: VND 5.3 million
30 − 3 − 15.5 − 6.2 = VND 5.3 million. Order: assessable income, less compulsory social insurance, less personal deduction and dependant deduction. Tax is then calculated on VND 5.3 million per current tax rates — this exercise stops at taxable income because this is the most common error point.
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Suppose in 2026, Mr G has assessable income from salary of VND 20 million/month, pays compulsory social insurance of VND 2 million/month, and registers no dependants. What is the taxable income per month?
Give the answer in VND million.
Show answer and explanation
Answer: VND 2.5 million
20 − 2 − 15.5 = VND 2.5 million. With no dependants, only the personal deduction applies. On the payslip, the tax line is calculated from this figure, not from gross salary of VND 20 million.
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Suppose in 2026, Ms H has assessable income from salary of VND 18 million/month, pays compulsory social insurance of VND 1.8 million/month, and registers 1 dependant. What is the taxable income per month?
Give the answer in VND million.
Show answer and explanation
Answer: VND 0 million
18 − 1.8 − 15.5 − 6.2 results in a negative number (−5.5), so taxable income equals 0 and no PIT is generated from salary in that month. When conducting annual tax finalization, income and deductions are calculated for the entire year, so the result may differ from the total amount withheld monthly.
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What is the total family circumstance deduction for the full year 2026 for the taxpayer and 2 dependants (full 12 months)?
Give the answer in VND million.
Show answer and explanation
Answer: VND 334.8 million
(15.5 + 2 × 6.2) × 12 = 27.9 × 12 = VND 334.8 million. This figure is used when finalizing the year; if a dependant is registered mid-year, the number of months counted may be less than 12.
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Suppose a company pays Mr K a fee of VND 5 million for writing one article, and Mr K has no employment contract with the company. How much PIT does the company withhold at 10%?
Give the answer in VND.
Show answer and explanation
Answer: VND 500,000
Payments from VND 2 million/occasion to an individual with no employment contract (or contract under 3 months) are subject to 10% withholding: 5,000,000 × 10% = VND 500,000. Mr K receives VND 4.5 million and should keep the withholding receipt to reconcile at finalization.
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Same as the previous question, but the fee per occasion is VND 1.5 million. How much PIT does the company withhold at source?
Give the answer in VND.
Show answer and explanation
Answer: VND 0
Below VND 2 million/occasion, so no 10% withholding at source. No withholding does not mean exemption: this amount is still assessable income for the recipient. Splitting a large amount into multiple payments below VND 2 million to avoid withholding is evasion and easily detected on audit.
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A worker signs a seasonal contract for 2 months, receiving VND 8 million per month. How does the company handle PIT?
- A. No withholding because the contract is short-term
- B. Deduct the personal deduction of VND 15.5 million first, so no withholding is needed
- C. The worker files themselves; the company is not involved
- D. Withhold 10% because it is a payment from VND 2 million to an individual with a contract under 3 months, unless that person meets the conditions to make a commitment statement per the current circular
Show answer and explanation
Answer: D. Withhold 10% because it is a payment from VND 2 million to an individual with a contract under 3 months, unless that person meets the conditions to make a commitment statement per the current circular
A contract under 3 months is subject to 10% withholding on payments from VND 2 million/occasion; family circumstance deduction does not apply at the withholding stage. A person with low income may make a commitment statement per the current circular to defer withholding — the conditions are in the regulation, do not have everyone sign a blanket commitment.
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Per the Law on Tax Administration, what is the deadline for an individual to self-finalize PIT for 2026 (calculated by law, not counting holidays)?
- A. 20 January 2027
- B. Last day of the third month after the year: 31 March 2027
- C. The last day of the 4th month following the year: 30 April 2027
- D. No deadline
Show answer and explanation
Answer: C. The last day of the 4th month following the year: 30 April 2027
Individual self-finalization: last day of the 4th month following the calendar year; organization paying finalized income on behalf then the deadline is the last day of the 3rd month. In 2027, 30/4 is a public holiday, followed by 1/5 (Saturday) and Sunday, so the actual deadline is postponed to Monday 3/5/2027 — verify again if there is a notice of make-up leave or new document.
Related tool: Tax calendar by month on KenhThue.com
The questions use rules checked at the time of writing; calculation scenarios are hypothetical with round numbers. Before applying anything to a real filing, read the document in force or ask your managing tax office. TaxDatum.com is run by a private operator and is not a government portal. The Vietnamese original of this set is on HocThue.com.