3 income sources are exempt from personal income tax from October 2025

From October 1, the Law on Science , Technology and Innovation officially took effect. This Law stipulates that there are 3 types of income exempted from personal income tax. Specifically, Clause 3, Article 71 of this Law added Clauses 18, 19, 20 after Clause 17, Article 4 of the Law on Personal Income Tax 2007, including 3 types of income exempted from personal income tax.

These are income from salaries and wages from performing scientific, technological and innovative tasks; income from copyright of scientific, technological and innovative tasks when the results of the tasks are commercialized according to the provisions of the law on science, technology and innovation, the law on intellectual property; income of individual investors, experts working for innovative startup projects, founders of innovative startup enterprises, individual investors contributing capital to venture capital funds.

Income from scientific, technological and innovative tasks is exempt from personal income tax.

In the Draft Law on Personal Income Tax (replacement) that the Ministry of Finance is seeking comments on, this agency also proposed to exempt personal income tax from salaries and wages from performing scientific, technological and innovative tasks using the State budget to ensure consistency and synchronization with the Law on Science, Technology and Innovation. At the same time, exempt income tax for a period of 2 years and reduce 50% of the tax payable in the next 4 years for income from salaries and wages of experts and scientists received from innovative start-ups, research and development centers, innovation centers, and intermediary organizations supporting innovative start-ups.

At the same time, reduce 50% of personal income tax on income from salaries and wages of individuals who are high-tech human resources working in enterprises and projects in the fields of high technology, high-tech applications, information technology, science, technology, innovation and digital transformation and a number of priority development fields according to the orientation of the Party and State. The Government will specify this in detail...

Source: https://baonghean.vn/3-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-tu-thang-10-2025-10307811.html