Question:
I have one child who, as of 2026, is 19 years old and is currently studying vocational training. Can this child be considered a dependent for family circumstance deduction purposes when calculating personal income tax ?
Answer:
Pursuant to Clause 4, Article 10 of the Law on Personal Income Tax 2025 (Law No. 109/2025/QH15), the provisions on family circumstance deductions are as follows:
“Family circumstance deductions
Dependents are individuals for whom the taxpayer is responsible for supporting, including:
a) Minor children; children who have lost civil act capacity, disabled children, or children incapable of working;
b) Individuals with no income or with income not exceeding the level prescribed by the Minister of Finance, including adult children studying at university, college, professional secondary school, or vocational training; spouses incapable of working; parents who have reached retirement age or are incapable of working; other individuals without support whom the taxpayer must directly support.”
Pursuant to Article 29 of the Law on Personal Income Tax 2025 regarding transitional provisions:
- This Law takes effect from July 1, 2026, except for the provisions in Clause 2 of this Article.
- Provisions related to income from business, salaries, and wages of resident individuals apply from the tax period of 2026. (The previous
- Law on Personal Income Tax No. 04/2007/QH12, as amended and supplemented by various laws up to Law No. 93/2025/QH15, ceases to have effect from the effective date of this Law; however, provisions related to income from business, salaries, and wages of resident individuals cease to have effect from the tax period of 2026.)
Accordingly, from the tax period of 2026, your child studying vocational training qualifies as a dependent if the child meets the condition of having no income or income not exceeding the prescribed limit as guided under existing regulations implementing the previous law and expected to continue or be updated by the Ministry of Finance
