VietnamDependent relief is a ceiling test — not a wedding gift
In plain termsPersonal income tax (PIT) family-circumstance relief is two monthly amounts plus a dependent income ceiling. Brackets are a different table. A TT visa does not file this.
Start here — three checks
- Your personal relief. 15500000 VND/month
- Each qualifying dependent. 6200000 VND/month
- Dependent income ceiling. 3000000 VND/month
Who actually counts
| Person | Relief limb | If you guess |
|---|---|---|
| You, as a tax resident with salary | Personal monthly amount. | You skip it because you are foreign. |
| Child or other dependent under the ceiling | Per-dependent monthly amount. | You add a working spouse who is over the ceiling. |
| Dependent earning above the ceiling | Does not count on this cell. | HR withholds as if two full dependents applied. |
| You are leaving Vietnam this year | Relief is not the finalization actor. See who files. | You authorize the company and also claim extra deductions. |
Common wrong movesFamily stay is not a tax form.
- Copying last year’s ceiling after a high-volatility check month.
- Treating a Vietnamese spouse as a dependent without the income test.
- Mixing this table with the five employment brackets.
If HR already withheld without dependentsFinalization is the correction path — if you still qualify to authorize.
- Give HR the dependent evidence and the ceiling test.
- If you also want charity or medical extras, you likely self-file.
Evidence and sources3 dated facts for Vietnam PIT dependent relief for a foreign family
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- Personal family-circumstance relief per monthLuật 109/2025/QH15 Điều 10 khoản 1 điểm a15500000 VND/monthchecked Aug 2026
- Dependent relief per dependent per monthLuật 109/2025/QH15 Điều 10 khoản 1 điểm b6200000 VND/monthchecked Aug 2026
- Dependent's average monthly income ceilingTT 87/2026/TT-BTC Điều 3 khoản 13000000 VND/monthchecked Aug 2026
Common questions
How much PIT relief do I get for myself and a child?
The personal family-circumstance relief is a monthly amount for you. Each qualifying dependent has a separate monthly amount. A dependent whose average monthly income sits above the filed ceiling does not count.
Does marrying a Vietnamese citizen automatically add a dependent?
Marriage is a stay and housing question on other pages. Dependent relief is a tax-code limb with an income ceiling. Do not treat the wedding as a deduction.
Is this the same as who files the annual finalization?
No. Extra medical, education, or charity claims can close company authorization. Dependent relief is a different article. Read the finalization-actor page if you are leaving.