This Q&A outlines the family circumstance deductions available to foreign residents in Việt Nam, including the applicable amounts, eligible dependants and income conditions.

I am a South Korean national working for a company in Việt Nam and living here permanently with my family. My wife is a homemaker, and we have two children. Can I register them as dependants for family circumstance deductions when calculating my personal income tax?

Yes, provided they meet the relevant statutory conditions. As a foreign national permanently residing in Việt Nam, you are entitled to family circumstance deductions from your taxable income.

Under Article 10 of the 2025 Law on Personal Income Tax, the following monthly deductions apply from January 1, 2026:

- VNĐ15.5 million for the taxpayer; and

- VNĐ6.2 million for each dependant.

Each dependant may be claimed by only one taxpayer.

Under Article 47 of Decree 253/2026/ND-CP detailing a number of articles of the law, eligible dependants include persons whom the taxpayer is responsible for supporting.

These include children, including biological children, legally adopted children and the spouse’s children, who are:

- under 18 years of age;

- aged 18 or older and lack civil act capacity, have a disability or are unable to work; or

- aged 18 or older and studying at a university, college, professional secondary school, vocational institution or general education school, including the period from June to September while awaiting examination results, provided that they have no income or their average monthly income from all sources does not exceed VNĐ3 million.

Your two children may therefore be registered as dependants if they fall within one of these categories. Children under 18 qualify regardless of whether they are studying, while children aged 18 or older must meet the relevant conditions concerning their studies, ability to work, and income.

Eligible dependants also include the taxpayer’s spouse, biological parents, stepparents, adoptive parents, and parents-in-law.

Other persons, such as biological siblings, paternal or maternal grandparents, biological aunts and uncles, nieces, nephews and similar relatives, may also qualify if they have no one else to rely on and are directly cared for by the taxpayer.

For a person of working age to qualify as a dependant, that person must be unable to work as prescribed by law. Both persons of working age and those beyond working age must also have no income or have average monthly income from all sources during the year not exceeding VNĐ3 million.

Your wife may therefore be registered as a dependant only if she meets both the inability to work and income requirements. Being a homemaker alone is not sufficient if she is of working age. Your two children may also be registered, provided they satisfy the applicable conditions based on their age and circumstances.

What documents do I need to register my wife and children as dependants?

Under Article 47.6 of Decree 253/2026/ND-CP and Article 4 of Circular 87/2026/TT-BTC dated June 30, 2026, you must provide documents proving both your relationship with each dependant and their eligibility for the deduction.

Documents required for your wife:

To register your wife as a dependant, you must provide:

- A copy of her identity card; and

- A copy of your marriage certificate or another document issued by a relevant authority proving your marital relationship.

As explained above, being a homemaker is not, by itself, sufficient for your wife to qualify as a dependant if she is of working age. You must also provide a document certifying a reduction in her working capacity of at least 81 per cent.

Documents required for your children:

The documents required for each child depend on their age and circumstances.

For a child under 18, you must provide:

- A copy of the child’s birth certificate or, where applicable, a copy of a decision recognising the parent-child relationship or another document issued by a relevant authority certifying that relationship; and

- A copy of the child’s identity card, if one has been issued.

For a child aged 18 or older, you must provide the documents proving the parent-child relationship listed above, together with the relevant supporting documents, depending on the child’s circumstances.

If the child lacks civil act capacity or has a disability, you must provide either:

- A copy of the certificate of incapacity for civil acts; or

- A copy of the disability certificate.

If the child is attending a university, college, professional secondary school, vocational training institution or upper secondary school, including the period from June to September while awaiting examination results, you must provide one of the following:

- A copy of the student card;

- A declaration certified by the education institution; or

- Another document proving that the child is studying at that institution.

If the child has a reduction in working capacity of at least 81 per cent, you must also provide a document proving that reduction.

You must register your dependants and update their information whenever there is a change. You are legally responsible for the accuracy of the registered information and for correctly declaring your dependants’ income. Any inaccurate declaration detected by authorities will be handled in accordance with the law on tax administration and other relevant laws.

In addition to family circumstance deductions, can I deduct medical and education expenses incurred for my children from my taxable income?

Yes. Under Articles 49.2 and 49.3 of Decree 253/2026/ND-CP, medical and education expenses incurred for you or your dependants may be deducted from taxable income before personal income tax is calculated, subject to the following limits and conditions:

- Medical examination and treatment expenses incurred at domestic medical facilities for services covered by health insurance may be deducted up to VNĐ23 million per year.

- Education and training expenses incurred at domestic institutions may be deducted up to a total of VNĐ24 million per year. These include tuition fees for preschool, general education, vocational education, higher education and other professional skills training provided by education and training institutions.

To qualify for the deduction, the expenses must be supported by lawful invoices and other valid documents. Medical expenses must also be accompanied by an itemised statement of examination and treatment costs in the form prescribed by the Minister of Health.

The invoices and supporting documents must contain information identifying you or the relevant dependant.

The expenses must not have been paid from another source, including sponsorship or financial assistance, payments made on your behalf by an organisation or individual, the State budget, social insurance or health insurance funds, or benefits received under any form of insurance.- VNS