{"facts":[{"claim":"Personal income tax family deductions from tax year 2026 (Resolution 110/2025/UBTVQH15): VND 15,500,000/month for the taxpayer, VND 6,200,000/month per dependant.","valid_from":"2026-01-01","valid_to":null,"supersedes":"11,000,000 / 4,400,000 (Resolution 954/2020/UBTVQH14)","sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=215927","https://xaydungchinhsach.chinhphu.vn/nghi-quyet-110-2025-ubtvqh15-dieu-chinh-muc-giam-tru-gia-canh-cua-thue-thu-nhap-ca-nhan-119251110101313787.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"giam-tru-gia-canh","topic":"tax","title":"Giảm trừ gia cảnh thuế TNCN (personal income tax deductions)","value":{"taxpayer":15500000,"dependant":6200000,"unit":"VND/month"},"outdated_answer":"11,000,000 and 4,400,000"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"c3sYirP7Qfhn9buKCHfLBMJQDt5r3H-_sFvq0h4j1R8Yvqf6KAOk9b2TwprL5lKf1-0HfHVj7E6pWn0sg8iqBw"}}],"count":1,"generated_at":"2026-11-08T09:45:47Z","disclaimer":"Reference information only, not legal or financial advice. Verify against the cited official sources before relying on it."}