Question:
I plan to work overtime during the Tet Nguyen Dan 2026 holiday, will the salary for those days be subject to personal income tax?
Answer:
Based on the provisions in Clause 8, Article 4 of the Personal Income Tax Law 2025, there are specific regulations on income exempt from personal income tax as follows:
“Tax-exempt income
…
- Salaries for night work, overtime, salaries, wages paid for unused leave days according to legal regulations.”
Therefore, overtime wages of employees are exempt from personal income tax, no longer stipulating exemption from personal income tax for a part of overtime wages of employees as previously regulated by law.
Thus, the salary from your overtime work during the Tet Nguyen Dan 2026 holiday is not included in personal income tax.
Consultation: Labor Law Services
