{"facts":[{"claim":"From tax year 2026, employment income of residents is taxed in 5 progressive brackets (Law 109/2025/QH15, Art. 9(2); the law takes effect 2026-07-01, salary and business-income provisions apply from tax period 2026), monthly taxable income: up to 10M 5%; 10-30M 10%; 30-60M 20%; 60-100M 30%; over 100M 35%.","valid_from":"2026-01-01","valid_to":null,"supersedes":"7 brackets 5/10/15/20/25/30/35% with thresholds 5/10/18/32/52/80M (Law 04/2007/QH12)","sources":["https://xaydungchinhsach.chinhphu.vn/chi-tiet-bieu-thue-thu-nhap-ca-nhan-luy-tien-tung-phan-119260327091407544.htm","https://congbao.chinhphu.vn/van-ban/luat-so-109-2025-qh15-468671.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"bieu-thue-tncn","topic":"tax","title":"Biểu thuế TNCN lũy tiến 5 bậc (PIT brackets)","value":{"unit":"VND/month","brackets":[{"up_to":10000000,"rate":0.05},{"up_to":30000000,"rate":0.1},{"up_to":60000000,"rate":0.2},{"up_to":100000000,"rate":0.3},{"up_to":null,"rate":0.35}]},"outdated_answer":"7 tax brackets (5% to 35%), first bracket up to 5 million"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"8HQwZ330PFe0youLrwC4TMrjcEXqBLmJV6enLvRXhroW0LEHq9bz2bQYQLlCyZ1NxBxO__8JoWzIe3jUwwD-Cw"}}],"count":1,"generated_at":"2026-11-08T09:45:30Z","disclaimer":"Reference information only, not legal or financial advice. Verify against the cited official sources before relying on it."}