{"id":8057,"date":"2026-01-15T14:10:17","date_gmt":"2026-01-15T07:10:17","guid":{"rendered":"https:\/\/vinatpt.com\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b2026%e5%b9%b4%e5%ba%a6%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%88pit%ef%bc%89%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9\/"},"modified":"2026-06-05T10:48:00","modified_gmt":"2026-06-05T03:48:00","slug":"%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b2026%e5%b9%b4%e5%ba%a6%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%88pit%ef%bc%89%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/ja\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b2026%e5%b9%b4%e5%ba%a6%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%88pit%ef%bc%89%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9\/","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b2026\u5e74\u5ea6\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306e\u8a08\u7b97\u65b9\u6cd5"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4825\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/vietnam-personal-income-tax-2026-calculation-key-change.webp\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/vietnam-personal-income-tax-2026-calculation-key-change.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/vietnam-personal-income-tax-2026-calculation-key-change-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/vietnam-personal-income-tax-2026-calculation-key-change-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/vietnam-personal-income-tax-2026-calculation-key-change-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span data-contrast=\"auto\">\u30d9\u30c8\u30ca\u30e0\u306e2026\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u6cd5\u306f\u3001<a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216495&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5f8b\u7b2c109\/2025\/QH15<\/a>\u53f7\u306b\u3088\u308a\u6539\u6b63\u3055\u308c\u30012026\u5e747\u67081\u65e5\u3088\u308a\u6b63\u5f0f\u306b\u65bd\u884c\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u304a\u3088\u3073\u4e8b\u696d\u6240\u5f97\u306b\u95a2\u3059\u308b\u4e3b\u8981\u306a\u898f\u5b9a\u306f\u30012026\u5e741\u67081\u65e5\u3088\u308a\u76f4\u3061\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6539\u6b63\u306f\u3001\u751f\u6d3b\u8cbb\u304c\u9ad8\u9a30\u3059\u308b\u4e2d\u3001\u5f93\u696d\u54e1\u304a\u3088\u3073\u4e8b\u696d\u4e3b\u306e\u7a0e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3059\u308b\u3082\u306e\u3067\u3059\u3002 <\/span><\/p>\n<p>\u672c\u30ac\u30a4\u30c9\u3067\u306f\u30012026\u5e74\u5ea6\u306b\u304a\u3051\u308b\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306e\u6b63\u78ba\u306a\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u4e3b\u8981\u306a\u5909\u66f4\u70b9\uff08\u5bb6\u65cf\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\u3001\u7d2f\u9032\u7a0e\u7387\u306e\u7c21\u7d20\u5316\u3001\u975e\u8ab2\u7a0e\u67a0\u306e\u62e1\u5927\uff09\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u6b63\u78ba\u306a\u7a0e\u984d\u7b97\u51fa\u304a\u3088\u3073\u5b8c\u5168\u306a\u6cd5\u4ee4\u9075\u5b88\u3092\u5b9f\u73fe\u3057\u3066\u3044\u305f\u3060\u304f\u305f\u3081\u3001\u660e\u78ba\u304b\u3064\u5b9f\u8df5\u7684\u306a\u8a08\u7b97\u4f8b\u3092\u63d0\u793a\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<h2 aria-level=\"2\"><b><span data-contrast=\"none\">1. 2026\u5e74\u5ea6\u4ee5\u964d\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306b\u95a2\u3059\u308b\u4e3b\u8981\u306a\u5909\u66f4\u70b9<\/span><\/b><\/h2>\n<p><span data-contrast=\"auto\">2026\u5e74\u306f\u30012025\u5e74\u6539\u6b63\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u304a\u3088\u3073\u6c7a\u8b70\u7b2c<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Resolution-110-2025-UBTVQH15-adjustment-of-personal-income-tax-exemptions-680348.aspx\" target=\"_blank\" rel=\"noopener\">110\/2025\/UBTVQH15<\/a>\u53f7\u306b\u57fa\u3065\u304d\u30012012\u5e74\u4ee5\u6765\u6700\u5927\u898f\u6a21\u3068\u306a\u308b\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u6539\u9769\u304c\u5c0e\u5165\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u6539\u9769\u306e\u76ee\u7684\u306f\u3001\u7d4c\u6e08\u6210\u9577\u304a\u3088\u3073\u30a4\u30f3\u30d5\u30ec\u306b\u5bfe\u5fdc\u3057\u3064\u3064\u3001\u4e2d\u9593\u6240\u5f97\u5c64\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u30d3\u30b8\u30cd\u30b9\u3092\u652f\u63f4\u3057\u3001\u30cf\u30a4\u30c6\u30af\u5206\u91ce\u3078\u306e\u6295\u8cc7\u3092\u8a98\u81f4\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002 <\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"4\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u5909\u66f4<\/span><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8<\/span><\/b><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u5bb6\u65cf\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u500b\u4eba\u304a\u3088\u3073\u5bb6\u65cf\u306e\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u7d2f\u9032\u8ab2\u7a0e\u533a\u5206\u306e\u7c21\u7d20\u5316<\/span><\/td>\n<td data-celllook=\"4369\">\u8a08\u7b97\u306e\u7c21\u7565\u5316\u3001\u304a\u3088\u3073\u5e73\u5747\u6240\u5f97\u8005\u5c64\u306e\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b<\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u975e\u8ab2\u7a0e\u5bfe\u8c61\uff08\u514d\u7a0e\u67a0\uff09\u306e\u62e1\u5927<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u30cf\u30a4\u30c6\u30af\u7523\u696d\u3001\u8fb2\u696d\u3001\u304a\u3088\u3073\u74b0\u5883\u914d\u616e\u578b\uff08\u30b0\u30ea\u30fc\u30f3\uff09\u7523\u696d\u3078\u306e\u652f\u63f4<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-contrast=\"auto\">\u3053\u308c\u3089\u306e\u6539\u9769\u306b\u3088\u308a\u3001\u7a0e\u5236\u306f\u3088\u308a\u8fd1\u4ee3\u7684\u304b\u3064\u900f\u660e\u6027\u306e\u9ad8\u3044\u3082\u306e\u3068\u306a\u308a\u3001\u6cd5\u4ee4\u9075\u5b88\uff08\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff09\u304c\u3088\u308a\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">1.1 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aria-rowcount=\"3\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\"><strong>\u63a7\u9664\u306e\u7a2e\u985e<\/strong><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">2025\u5e74\u5ea6 \u63a7\u9664\u984d<\/span><\/b><\/td>\n<td data-celllook=\"4369\"><strong>2026\u5e74\u5ea6 \u63a7\u9664\u984d<\/strong><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u57fa\u790e\u63a7\u9664\uff08\u7d0d\u7a0e\u8005\u672c\u4eba\uff09<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u6708\u984d1,100\u4e07VND<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u6708\u984d1,550\u4e07VND<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u6276\u990a\u5bb6\u65cf1\u4eba\u3042\u305f\u308a<\/span><\/td>\n<td data-celllook=\"4369\">\u6708\u984d440\u4e07VND<\/td>\n<td data-celllook=\"4369\">\u6708\u984d620\u4e07VND<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b><span data-contrast=\"auto\">\u3069\u306e\u3088\u3046\u306a\u8005\u304c\u6276\u990a\u5bb6\u65cf\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u304b\uff1f<\/span><\/b><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"25\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u5b50\uff1a18\u6b73\u672a\u6e80\u300218\u6b73\u4ee5\u4e0a\u3067\u969c\u5bb3\u3092\u6709\u3057\u3001\u52b4\u50cd\u80fd\u529b\u304c\u306a\u3044\u8005\u300222\u6b73\u672a\u6e80\u306e\u5168\u65e5\u5236\u306e\u5b66\u751f\uff08\u5927\u5b66\u3001\u77ed\u671f\u5927\u5b66\u3001\u8077\u696d\u8a13\u7df4\u6821\uff09\u3067\u3001\u7121\u53ce\u5165\u307e\u305f\u306f\u4f4e\u6240\u5f97\u306e\u8005\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"25\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u914d\u5076\u8005\uff1a\u52b4\u50cd\u80fd\u529b\u304c\u306a\u3044\u3001\u307e\u305f\u306f\u7121\u53ce\u5165\u3082\u3057\u304f\u306f\u6975\u3081\u3066\u4f4e\u6240\u5f97\u306e\u8005\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"25\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u7236\u6bcd\u3001\u7956\u7236\u6bcd\u3001\u5144\u5f1f\u59c9\u59b9\uff1a\u7d0d\u7a0e\u8005\u304c\u76f4\u63a5\u6276\u990a\u3057\u3066\u3044\u308b\u3001\u5341\u5206\u306a\u53ce\u5165\uff08\u6240\u5f97\uff09\u3092\u6301\u305f\u306a\u3044\u9ad8\u9f62\u8005\u307e\u305f\u306f\u969c\u5bb3\u3092\u6709\u3059\u308b\u8005\u3002<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"auto\">\u4e3b\u8981\u306a\u6761\u4ef6<\/span><\/b><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"26\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u6276\u990a\u5bb6\u65cf1\u4eba\u306b\u3064\u304d\u3001\u63a7\u9664\u3092\u7533\u544a\uff08\u9069\u7528\uff09\u3067\u304d\u308b\u7d0d\u7a0e\u8005\u306f1\u540d\u306e\u307f\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"26\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u5404\u7a2e\u8a3c\u660e\u66f8\u985e\u306e\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u51fa\u751f\u8a3c\u660e\u66f8\u3001\u6238\u7c4d\u7c3f\uff0f\u4f4f\u6c11\u7968\u3001\u969c\u5bb3\u8a3c\u660e\u66f8\u3001\u5728\u5b66\u8a3c\u660e\u66f8\u3001\u6276\u990a\u8a93\u7d04\u66f8\u306a\u3069\uff09\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"26\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u7a0e\u984d\u8a08\u7b97\u306e\u524d\u306b\u3001\u96c7\u7528\u4e3b\u307e\u305f\u306f\u7ba1\u8f44\u7a0e\u52d9\u7f72\u306b\u3066\uff08\u901a\u5e38\u306f\u69d8\u5f0f\u300c20-\u0110K-TNCN\u300d\u3092\u4f7f\u7528\u3057\u3066\uff09\u767b\u9332\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">1.2 2026\u5e74\u5ea6\u306e\u65b0\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u7d2f\u9032\u7a0e\u7387 \u2013 7\u533a\u5206\u304b\u30895\u533a\u5206\u3078\u306e\u524a\u6e1b<\/span><\/b><\/h3>\n<p><span data-contrast=\"auto\">2026\u5e741\u67081\u65e5\u3088\u308a\u3001\u7d2f\u9032\u8ab2\u7a0e\u306e\u7a0e\u7387\u533a\u5206\u306f7\u533a\u5206\u304b\u30895\u533a\u5206\u3078\u3068\u7c21\u7d20\u5316\u3055\u308c\u3001\u4e2d\u9593\u6240\u5f97\u8005\u5c64\u306e\u5b9f\u52b9\u7a0e\u7387\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u5404\u6240\u5f97\u533a\u5206\u306e\u5e45\u304c\u62e1\u5927\u3055\u308c\u307e\u3059\u3002\u6700\u9ad8\u7a0e\u7387\u306f35%\u306e\u307e\u307e\u636e\u3048\u7f6e\u304b\u308c\u307e\u3059\u304c\u3001\u4eca\u5f8c\u306f\u6708\u984d\u8ab2\u7a0e\u6240\u5f97\u304c1\u5104VND\uff08\u5f93\u6765\u306f8,000\u4e07VND\uff09\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002 <\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"6\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\"><strong>\u8ab2\u7a0e\u533a\u5206<\/strong><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">\u6708\u984d\u8ab2\u7a0e\u6240\u5f97\uff08\u767e\u4e07VND\uff09<\/span><\/b><\/td>\n<td data-celllook=\"4369\"><strong>\u5e74\u984d\u8ab2\u7a0e\u6240\u5f97\uff08\u767e\u4e07VND\uff09<\/strong><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\"><span data-ccp-props=\"{\">\u7a0e\u7387\uff08%\uff09<\/span><\/span><\/b><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">1<\/span><\/td>\n<td data-celllook=\"4369\">10\u4ee5\u4e0b<\/td>\n<td data-celllook=\"4369\">120\u4ee5\u4e0b<\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">5<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">2<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">10\u8d85\uff5e30\u4ee5\u4e0b<\/span><\/td>\n<td data-celllook=\"4369\">120\u8d85\uff5e360\u4ee5\u4e0b<\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">10<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">3<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">30\u8d85\uff5e50\u4ee5\u4e0b<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">360\u8d85\uff5e600\u4ee5\u4e0b<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">20<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"5\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">4<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">50\u8d85\uff5e100\u4ee5\u4e0b<\/span><\/td>\n<td data-celllook=\"4369\">600\u8d85\uff5e1,200\u4ee5\u4e0b<\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">30<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"6\">\n<td data-celllook=\"4369\">5<\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">100\u8d85<\/span><\/td>\n<td data-celllook=\"4369\">1,200\u8d85<\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">35<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-contrast=\"auto\">\u65b0\u65e7\u5236\u5ea6\u306e\u6bd4\u8f03<\/span><br \/>\n\u5f93\u6765\u306e7\u6bb5\u968e\u306e\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u3067\u306f\u5404\u6240\u5f97\u533a\u5206\u306e\u5e45\u304c\u72ed\u304f\u3001\u591a\u304f\u306e\u4e2d\u9593\u6240\u5f97\u8005\u5c64\u304c\u3088\u308a\u9ad8\u3044\u7a0e\u7387\u533a\u5206\u306b\u62bc\u3057\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u65b0\u5236\u5ea6\u306f\u3088\u308a\u30b7\u30f3\u30d7\u30eb\u306b\u306a\u308a\u3001\u5927\u534a\u306e\u5f93\u696d\u54e1\u306b\u3068\u3063\u30665\u301c15%\u306e\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u3082\u305f\u3089\u3059\u3068\u540c\u6642\u306b\u3001\u3059\u3050\u306b\u4e0a\u4f4d\u306e\u7a0e\u533a\u5206\u306b\u79fb\u884c\uff08\u30d6\u30e9\u30b1\u30c3\u30c8\u30af\u30ea\u30fc\u30d7\uff09\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u8ffd\u52a0\u306e\u52b4\u50cd\uff08\u6240\u5f97\u5897\u52a0\uff09\u3092\u4fc3\u3059\u69cb\u9020\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">1.3 \u514d\u7a0e\u30fb\u6e1b\u7a0e\u304a\u3088\u3073\u7279\u5225\u512a\u9047\u63aa\u7f6e\u306e\u62e1\u5927<\/span><\/b><\/h3>\n<p><span data-contrast=\"auto\">\u6539\u6b63\u6cd5\u306b\u3088\u308a\u30012026\u5e74\u3088\u308a\u6559\u80b2\u3001\u533b\u7642\u3001\u74b0\u5883\u914d\u616e\u578b\uff08\u30b0\u30ea\u30fc\u30f3\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001\u304a\u3088\u3073\u30cf\u30a4\u30c6\u30af\u7523\u696d\u3092\u91cd\u70b9\u5bfe\u8c61\u3068\u3057\u305f21\u306e\u975e\u8ab2\u7a0e\u6240\u5f97\u533a\u5206\u304c\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u307e\u3059\u3002\u8ffd\u52a0\u306e\u512a\u9047\u63aa\u7f6e\u3068\u3057\u3066\u3001\u7279\u5b9a\u306e\u6295\u8cc7\u6240\u5f97\u306b\u5bfe\u3059\u308b50%\u306e\u6e1b\u7a0e\u3001\u304a\u3088\u3073\u30cf\u30a4\u30c6\u30af\u5c02\u9580\u5bb6\u306b\u5bfe\u3059\u308b5\u5e74\u9593\u306e\u514d\u7a0e\u304c\u542b\u307e\u308c\u307e\u3059\u3002 <\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"27\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">\u65b0\u305f\u306a\u975e\u8ab2\u7a0e\u9805\u76ee\uff1a<\/span><\/b><span data-contrast=\"auto\">\u4e00\u5b9a\u306e\u6642\u9593\u5916\u52b4\u50cd\u624b\u5f53\uff08\u6b8b\u696d\u4ee3\uff09\u3001\u5968\u5b66\u91d1\u3001\u30b0\u30ea\u30fc\u30f3\u30dc\u30f3\u30c9\uff08\u74b0\u5883\u50b5\uff09\u304b\u3089\u306e\u6240\u5f97\u3001\u6709\u6a5f\u8fb2\u696d\u306b\u3088\u308b\u6240\u5f97\u30011,000\u4e07VND\u672a\u6e80\u306e\u8d08\u4e0e\u3001\u304a\u3088\u3073\u707d\u5bb3\u6551\u63f4\u652f\u63f4\u91d1\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"27\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">\u7279\u5225\u512a\u9047\u63aa\u7f6e<\/span><\/b>\uff1a<span data-contrast=\"auto\">AI\u3001\u534a\u5c0e\u4f53\u3001\u304a\u3088\u3073R&amp;D\uff08\u7814\u7a76\u958b\u767a\uff09\u5206\u91ce\u306e\u5c02\u9580\u5bb6\u306b\u5bfe\u3059\u308b5\u5e74\u9593\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u514d\u7a0e\u3001\u306a\u3089\u3073\u306b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u7cfb\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3078\u306e\u6295\u8cc7\u304b\u3089\u751f\u3058\u308b\u6240\u5f97\u306b\u5bfe\u3059\u308b50%\u306e\u6e1b\u7a0e\u3002<\/span><\/li>\n<\/ul>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"4\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">\u512a\u9047\u63aa\u7f6e\u306e\u7a2e\u985e<\/span><\/b><\/td>\n<td data-celllook=\"4369\"><b>\u9069\u7528\u6761\u4ef6<\/b><\/td>\n<td data-celllook=\"4369\"><strong>\u9069\u7528\u671f\u9593<\/strong><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u5968\u5b66\u91d1\u306e\u975e\u8ab2\u7a0e\uff08\u514d\u7a0e\uff09<\/span><\/td>\n<td data-celllook=\"4369\">\u5168\u65e5\u5236\u306e\u6b63\u898f\u6559\u80b2<\/td>\n<td data-celllook=\"4369\">\u7121\u671f\u9650<\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u30cf\u30a4\u30c6\u30af\u5206\u91ce\u306b\u5bfe\u3059\u308b5\u5e74\u9593\u306e\u514d\u7a0e\u63aa\u7f6e<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">AI\u3001\u534a\u5c0e\u4f53\u3001R&amp;D\uff08\u7814\u7a76\u958b\u767a\uff09\u306e\u5c02\u9580\u5bb6<\/span><\/td>\n<td data-celllook=\"4369\">2026\u5e74\u3088\u308a5\u5e74\u9593<\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u6295\u8cc7\u6240\u5f97\u306b\u5bfe\u3059\u308b50%\u306e\u6e1b\u7a0e<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u74b0\u5883\u914d\u616e\u578b\uff08\u30b0\u30ea\u30fc\u30f3\uff09\uff0f\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u7cfb\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7<\/span><\/td>\n<td data-celllook=\"4369\">2026\u5e74\u4ee5\u964d\u306e\u6240\u5f97\u306b\u9069\u7528<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-contrast=\"auto\">\uff08\u5951\u7d04\u66f8\u3084\u8a3c\u660e\u66f8\u306a\u3069\u306e\uff09\u8a3c\u660e\u66f8\u985e\u306e\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u79d1\u5b66\u6280\u8853\u7701\u306b\u3088\u308b\u767a\u884c\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4824\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/personal-incom-tax-2026-vina-tpt.webp\" alt=\"\u500b\u4eba\u6240\u5f97\u7a0e2026-vina-tpt\" width=\"960\" height=\"1200\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/personal-incom-tax-2026-vina-tpt.webp 960w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/personal-incom-tax-2026-vina-tpt-240x300.webp 240w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/personal-incom-tax-2026-vina-tpt-819x1024.webp 819w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/personal-incom-tax-2026-vina-tpt-768x960.webp 768w\" sizes=\"auto, (max-width: 960px) 100vw, 960px\" \/><\/p>\n<h2 aria-level=\"2\"><b><span data-contrast=\"none\">2. 2026\u5e74\u5ea6\u7248 \u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306e\u8a08\u7b97\u65b9\u6cd5 \u2013 \u30b9\u30c6\u30c3\u30d7\u30fb\u30d0\u30a4\u30fb\u30b9\u30c6\u30c3\u30d7\u30fb\u30ac\u30a4\u30c9<\/span><\/b><\/h2>\n<p><b><span data-contrast=\"auto\">\u57fa\u672c\u8a08\u7b97\u5f0f<\/span><\/b><br \/>\n<span data-contrast=\"auto\">\u7d0d\u7a0e\u984d \uff1d \u8ab2\u7a0e\u6240\u5f97 \u00d7 \u7d2f\u9032\u7a0e\u7387<br \/>\n\u8ab2\u7a0e\u6240\u5f97 \uff1d \u7dcf\u6240\u5f97\u91d1\u984d \uff0d \u975e\u8ab2\u7a0e\u6240\u5f97 \uff0d \u6240\u5f97\u63a7\u9664\uff08\u57fa\u790e\u63a7\u9664\u30fb\u6276\u990a\u63a7\u9664\u3001\u5f37\u5236\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u5bc4\u4ed8\u91d1\u3001\u9069\u683c\u533b\u7642\u8cbb\u30fb\u6559\u80b2\u8cbb\u306a\u3069\uff09<\/span><\/p>\n<p><span data-contrast=\"auto\">\u672c\u898f\u5b9a\u306f\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u5bfe\u3057\u306620%\u306e\u56fa\u5b9a\u7a0e\u7387\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002 <\/span><\/p>\n<h2 aria-level=\"3\"><b><span data-contrast=\"none\">\u30b9\u30c6\u30c3\u30d71\uff1a\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u30b9\u30c6\u30fc\u30bf\u30b9\u306e\u5224\u5b9a<\/span><\/b><\/h2>\n<p><span data-contrast=\"auto\">\u307e\u305a\u3001\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u307e\u305f\u306f\u975e\u5c45\u4f4f\u8005\u306e\u3044\u305a\u308c\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u304c\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span data-contrast=\"auto\">\u30d9\u30c8\u30ca\u30e0\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u6cd5\u306b\u57fa\u3065\u304f\u3068\uff1a<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"28\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005<\/span><\/b>\uff1a<span data-contrast=\"auto\">\u66a6\u5e74\u3067183\u65e5\u4ee5\u4e0a\u30d9\u30c8\u30ca\u30e0\u306b\u6ede\u5728\u3057\u3066\u3044\u308b\u3001\u307e\u305f\u306f\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306b\u6052\u4e45\u7684\u306a\u4f4f\u5c45\uff08\u81ea\u5df1\u6240\u6709\u306e\u4f4f\u5b85\u3001\u307e\u305f\u306f\u767b\u9332\u4f4f\u6240\u306e\u3042\u308b\u9577\u671f\u8cc3\u8cb8\u4f4f\u5b85\uff09\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u8005\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"28\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b>\u975e\u5c45\u4f4f\u8005<\/b>\uff1a<span data-contrast=\"auto\">\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306e\u307f\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"auto\">\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff<\/span><\/b><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"29\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u5c45\u4f4f\u8005\uff1a\u5168\u4e16\u754c\u6240\u5f97\u306b\u5bfe\u3057\u3066\u30015\u6bb5\u968e\u306e\u7d2f\u9032\u8ab2\u7a0e\uff085%\uff5e35%\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"29\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u975e\u5c45\u4f4f\u8005\uff1a\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u6e90\u6cc9\u306e\u7d66\u4e0e\u30fb\u8cc3\u91d1\u306b\u5bfe\u3057\u306620%\u306e\u56fa\u5b9a\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\uff08\u7279\u5b9a\u306e\u7a2e\u985e\u306e\u6240\u5f97\u306b\u306f\u5225\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">\u30b9\u30c6\u30c3\u30d72\uff1a\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97<\/span><\/b><\/h3>\n<blockquote><p>\u57fa\u672c\u8a08\u7b97\u5f0f\uff1a<strong>\u8ab2\u7a0e\u6240\u5f97 \uff1d \u7dcf\u6240\u5f97\u91d1\u984d \uff0d \u975e\u8ab2\u7a0e\u6240\u5f97 \uff0d \u6240\u5f97\u63a7\u9664<\/strong><\/p><\/blockquote>\n<ol>\n<li>\u7dcf\u6240\u5f97\u306b\u306f\u3001\u7d66\u4e0e\u3001\u8cde\u4e0e\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u624b\u5f53\u3001\u4e8b\u696d\u5229\u76ca\u3001\u6295\u8cc7\u53ce\u76ca\u306a\u3069\u304c\u542b\u307e\u308c\u308b\u3002<\/li>\n<li>\u975e\u8ab2\u7a0e\u9805\u76ee\u306b\u306f\u3001\u5968\u5b66\u91d1\u3001\u4e00\u5b9a\u306e\u6642\u9593\u5916\u52b4\u50cd\u624b\u5f53\uff08\u6b8b\u696d\u4ee3\uff09\u3001\u5c11\u984d\u306e\u8d08\u4e0e\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<li>\u6240\u5f97\u63a7\u9664\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<\/ol>\n<ul>\n<li><span data-contrast=\"auto\">\u5bb6\u65cf\u63a7\u9664\uff08\u57fa\u790e\u63a7\u9664\uff1a\u6708\u984d1,550\u4e07VND\u3001\u6276\u990a\u63a7\u9664\uff1a1\u4eba\u3042\u305f\u308a\u6708\u984d620\u4e07VND\uff09<\/span><\/li>\n<li><span data-contrast=\"auto\">\u5f37\u5236\u4fdd\u967a\u6599\uff08\u793e\u4f1a\u4fdd\u967a\uff1aBHXH\u3001\u533b\u7642\u4fdd\u967a\uff1aBHYT\u3001\u5931\u696d\u4fdd\u967a\uff1aBHTN\uff09<\/span><\/li>\n<li><span data-contrast=\"auto\">\u6148\u5584\u5bc4\u4ed8\u91d1\uff08\u9818\u53ce\u66f8\u304c\u5fc5\u8981\uff09<br \/>\n<\/span><\/li>\n<li><span data-contrast=\"auto\">\u533b\u7642\u8cbb\u304a\u3088\u3073\u6559\u80b2\u8cbb\uff082026\u5e74\u3088\u308a\u65b0\u898f\u9069\u7528\u3001\u5e74\u9593\u4e0a\u96501,000\u4e07VND\u3002\u8a73\u7d30\u306f\u73fe\u5728\u691c\u8a0e\u4e2d\uff09<\/span><\/li>\n<\/ul>\n<p>\u4f8b\uff1a2026\u5e741\u6708\u3001A\u6c0f\u306e\u53d7\u53d6\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li><span data-contrast=\"auto\">\u7d66\u4e0e\uff1a7,000\u4e07VND<\/span><\/li>\n<li><span data-contrast=\"auto\">\u98df\u4e8b\u624b\u5f53\uff08\u4f1a\u793e\u898f\u5b9a\u306b\u57fa\u3065\u304f\uff09\uff1a100\u4e07VND<\/span><\/li>\n<li><span data-contrast=\"auto\">\u8ca9\u58f2\u5831\u5968\u91d1\uff08\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\uff09\uff1a200\u4e07VND<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">\u6148\u5584\u5bc4\u4ed8\u91d1\u306a\u3057\u3002A\u6c0f\u306b\u306f\u767b\u9332\u6e08\u307f\u306e\u6276\u990a\u5bb6\u65cf\u304c1\u540d\uff0818\u6b73\u672a\u6e80\u306e\u5b50\u4f9b\uff09\u3044\u307e\u3059\u3002 <\/span><\/p>\n<p><span data-contrast=\"auto\">\u8a08\u7b97\uff1a<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"32\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\">\u7dcf\u6240\u5f97\uff1a7,000\u4e07 + 100\u4e07 + 200\u4e07 = 7,300\u4e07VND<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"32\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u975e\u8ab2\u7a0e\u9805\u76ee\uff1a100\u4e07VND\uff08\u98df\u4e8b\u624b\u5f53\uff09<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"32\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\">\u6240\u5f97\u63a7\u9664\uff1a1,550\u4e07\uff08\u57fa\u790e\u63a7\u9664\uff09+ 620\u4e07\uff08\u6276\u990a\u63a7\u9664\uff09+ 420\u4e07\uff08\u5f37\u5236\u4fdd\u967a\u6599\uff09= 2,485\u4e07VND<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"32\" data-list-defn-props=\"{\" data-aria-posinset=\"4\" data-aria-level=\"1\">\u8ab2\u7a0e\u6240\u5f97 = 7,300\u4e07 &#8211; 100\u4e07 &#8211; 2,485\u4e07 = 4,715\u4e07VND\/\u6708<\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">\u30b9\u30c6\u30c3\u30d73\uff1a2026\u5e74\u5ea6\u306e\u7d2f\u9032\u7a0e\u7387\u306e\u9069\u7528<\/span><\/b><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4823\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/new-progressive-personal-income-tax-rates-vina-tpt.webp\" alt=\"Vina-TPT\u306e\u65b0\u305f\u306a\u7d2f\u9032\u500b\u4eba\u6240\u5f97\u7a0e\u7387\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/new-progressive-personal-income-tax-rates-vina-tpt.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/new-progressive-personal-income-tax-rates-vina-tpt-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/new-progressive-personal-income-tax-rates-vina-tpt-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/new-progressive-personal-income-tax-rates-vina-tpt-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span data-contrast=\"auto\">\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u30575\u6bb5\u968e\u306e\u7d2f\u9032\u7a0e\u7387\u3092\u9069\u7528\u3057\u3001\u5404\u533a\u5206\u3054\u3068\u306b\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u3066\u5408\u8a08\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span data-contrast=\"auto\">A\u6c0f\u306e\u4f8b\u3092\u7d9a\u3051\u307e\u3059\uff08\u6708\u984d\u8ab2\u7a0e\u6240\u5f97\uff1a4,715\u4e07VND\uff09\uff1a<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"33\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\">\u7b2c1\u6bb5\u968e\uff1a1,000\u4e07VND \u00d7 5% = 50\u4e07VND<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"33\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\">\u7b2c2\u6bb5\u968e\uff1a(3,000\u4e07 \u2013 1,000\u4e07) \u00d7 10% = 200\u4e07VND<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"33\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\">\u7b2c3\u6bb5\u968e\uff1a(4,715\u4e07 \u2013 3,000\u4e07) \u00d7 20% = 343\u4e07VND<\/li>\n<\/ul>\n<p>\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u7d0d\u4ed8\u7dcf\u984d\uff1a50\u4e07 + 200\u4e07 + 343\u4e07 = 593\u4e07VND<\/p>\n<p>\u624b\u53d6\u308a\u7d66\u4e0e\uff08\u30cd\u30c3\u30c8\u984d\uff09\uff1a7,300\u4e07 \u2013 420\u4e07\uff08\u4fdd\u967a\u6599\uff09 \u2013 593\u4e07\uff08PIT\uff09 = 6,287\u4e07VND<\/p>\n<h2 aria-level=\"2\"><b><span data-contrast=\"none\">3. \u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5916\u56fd\u4eba\u304a\u3088\u3073\u99d0\u5728\u54e1\u5411\u3051\u306e\u7279\u5225\u898f\u5247<\/span><\/b><\/h2>\n<p><span data-contrast=\"auto\">\u5916\u56fd\u4eba\uff08\u99d0\u5728\u54e1\uff09\u304a\u3088\u3073\u6d77\u5916\u304b\u3089\u306e\u52b4\u50cd\u8005\u306f\u30012026\u5e74\u5ea6\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306b\u95a2\u3059\u308b\u7279\u5b9a\u306e\u898f\u5247\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"34\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\">\u975e\u5c45\u4f4f\u8005\uff1a\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u767a\u751f\u3057\u305f\u6240\u5f97\u306b\u5bfe\u3057\u3001\u4e00\u5f8b20%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"34\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\">\u5c45\u4f4f\u8005\uff1a\u30d9\u30c8\u30ca\u30e0\u56fd\u6c11\u3068\u540c\u3058\u7d2f\u9032\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u79df\u7a0e\u6761\u7d04\uff08DTA\uff09\uff1a\u30d9\u30c8\u30ca\u30e0\u306f80\u4ee5\u4e0a\u306e\u56fd\u30fb\u5730\u57df\uff08\u7c73\u56fd\u3001EU\u8af8\u56fd\u3001\u65e5\u672c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u7b49\uff09\u3068\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u307e\u3059\u3002\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u8efd\u6e1b\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"35\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u7533\u544a\u66f8\u300cNT5\/TNCN\u300d\u306e\u63d0\u51fa<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"35\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u6bcd\u56fd\u306b\u304a\u3051\u308b\u5c45\u4f4f\u8005\u8a3c\u660e\u66f8\u306e\u63d0\u51fa<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"35\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u5916\u56fd\u3067\u7d0d\u4ed8\u6e08\u307f\u306e\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u7a0e\u984d\u63a7\u9664\u306e\u7533\u8acb<\/span><\/li>\n<\/ul>\n<p>\u5b9f\u52d9\u4f8b\uff1a\u6708\u984d5,000\u4e07VND\u306e\u6240\u5f97\u304c\u3042\u308b\u975e\u5c45\u4f4f\u8005\u306e\u5916\u56fd\u4eba\u99d0\u5728\u54e1\u306f\u30011,000\u4e07VND\uff0820%\uff09\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u79df\u7a0e\u6761\u7d04\uff08DTA\uff09\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u7387\u304c10\u301c15%\u306b\u8efd\u6e1b\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span data-contrast=\"auto\">\u3053\u308c\u3089\u306e\u898f\u5247\u306b\u52a0\u3048\u3001\u30cf\u30a4\u30c6\u30af\u5206\u91ce\u306e\u5c02\u9580\u5bb6\u306b\u5bfe\u3059\u308b5\u5e74\u9593\u306e\u514d\u7a0e\u63aa\u7f6e\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3092\u719f\u7df4\u3057\u305f\u56fd\u969b\u7684\u306a\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306b\u3068\u3063\u3066\u9b45\u529b\u7684\u306a\u56fd\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 aria-level=\"2\"><b><span data-contrast=\"none\">4. \u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306e\u7533\u544a\u304a\u3088\u3073\u78ba\u5b9a\u7533\u544a<\/span><\/b><\/h3>\n<p><span data-contrast=\"auto\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u304a\u3088\u3073\u78ba\u5b9a\u7533\u544a\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u7a0e\u52d9\u7dcf\u5c40\u306e\u96fb\u5b50\u7533\u544a\u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8\uff08thuedientu.gdt.gov.vn\uff09\u3001\u307e\u305f\u306f\u300ceTax Mobile\u300d\u30a2\u30d7\u30ea\u3092\u901a\u3058\u3066\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u5b8c\u5168\u306b\u884c\u3046<\/span><\/p>\n<p>\u5e74\u6b21\u7533\u544a\u671f\u9650\uff08\u6bce\u5e74\u9069\u7528\uff09\uff1a<\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"36\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\">\u96c7\u7528\u4e3b\u306b\u3088\u308b\u78ba\u5b9a\u7533\u544a\uff08\u59d4\u4efb\u3092\u53d7\u3051\u305f\u5f93\u696d\u54e1\u5206\uff09\uff1a\u6c7a\u7b97\u7d42\u4e86\u5f8c3\u30f6\u6708\u76ee\u306e\u672b\u65e5\uff08\u901a\u5e383\u670831\u65e5\uff09\u307e\u3067\u3002<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"36\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\">\u500b\u4eba\u306b\u3088\u308b\u78ba\u5b9a\u7533\u544a\uff1a\u6c7a\u7b97\u7d42\u4e86\u5f8c4\u30f6\u6708\u76ee\u306e\u672b\u65e5\uff08\u901a\u5e384\u670830\u65e5\uff09\u307e\u3067\u3002\u2192 \u671f\u9650\u304c\u4f11\u65e5\u307e\u305f\u306f\u9031\u672b\u306b\u5f53\u305f\u308b\u5834\u5408\u306f\u3001\u7fcc\u55b6\u696d\u65e5\u306b\u7e70\u308a\u8d8a\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><b><span data-contrast=\"auto\">\u8ab0\u304c\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/span><\/b><span data-contrast=\"auto\"> 2\u30f6\u6240\u4ee5\u4e0a\u304b\u3089\u6240\u5f97\u304c\u3042\u308a\u3001\u59d4\u4efb\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u500b\u4eba\u3001\u307e\u305f\u306f\u9084\u4ed8\u3084\u8abf\u6574\u3092\u5e0c\u671b\u3059\u308b\u500b\u4eba\u3002<\/span><\/p>\n<h2 aria-level=\"2\"><b><span data-contrast=\"none\">5. Vina TPT \u2013 \u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5916\u56fd\u4eba\u304a\u3088\u3073\u4f01\u696d\u5411\u30512026\u5e74\u5ea6\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3<\/span><\/b><\/h2>\n<p><span data-contrast=\"auto\"><a href=\"https:\/\/vinatpt.com\/ja\">Vina TPT<\/a>\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5916\u56fd\u4eba\u304a\u3088\u3073\u5916\u8cc7\u7cfb\u4f01\u696d\u5411\u3051\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u30b5\u30fc\u30d3\u30b9\u3092\u5c02\u9580\u3068\u3059\u308b\u5927\u624b\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3067\u3059\u3002\u5f53\u793e\u306e\u7d4c\u9a13\u8c4a\u5bcc\u306a\u30c1\u30fc\u30e0\u304c\u30012026\u5e74\u5ea6\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u4e88\u6e2c\u30fb\u8a08\u7b97\u304b\u3089\u3001\u79df\u7a0e\u6761\u7d04\uff08DTA\uff09\u306b\u57fa\u3065\u304f\u8efd\u6e1b\u63aa\u7f6e\u306e\u7533\u8acb\u3001\u304a\u3088\u3073\u63a7\u9664\u306e\u6700\u5927\u5316\u306b\u81f3\u308b\u307e\u3067\u3001\u5305\u62ec\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002 <\/span><\/p>\n<p><b><span data-contrast=\"auto\">\u306a\u305cVina TPT\u304c\u9078\u3070\u308c\u308b\u306e\u304b\uff1f<\/span><\/b><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"37\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u660e\u78ba\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u4ed8\u304d\u306e\u521d\u56de\u7121\u6599\u76f8\u8ac7\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"37\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u8fc5\u901f\u304b\u3064\u6b63\u78ba\u306a\u7533\u544a\u304a\u3088\u3073\u671f\u9650\u306e\u901a\u77e5\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"37\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">2026\u5e74\u5ea6\u306e\u898f\u5236\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3057\u3001\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"auto\">\u4e3b\u306a\u30b5\u30fc\u30d3\u30b9<\/span><\/b><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"38\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u8907\u6570\u30bd\u30fc\u30b9\u304b\u3089\u306e\u6240\u5f97\u304c\u3042\u308b\u5916\u56fd\u4eba\u99d0\u5728\u54e1\u5411\u3051\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u78ba\u5b9a\u7533\u544a\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"38\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u30cf\u30a4\u30c6\u30af\u304a\u3088\u3073\u6295\u8cc7\u512a\u9047\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u652f\u63f4\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"38\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u7d66\u4e0e\u8a08\u7b97\u304a\u3088\u3073\u6e90\u6cc9\u5fb4\u53ce\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u95a2\u3059\u308b\u4eba\u4e8b\u5411\u3051\u7814\u4fee\u3002<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b2026\u5e74\u5ea6\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f\u5c02\u9580\u7684\u3067\u624b\u9593\u306e\u304b\u304b\u3089\u306a\u3044\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u3001\u4eca\u3059\u3050Vina TPT\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002 <\/span><\/p>\n<p style=\"text-align: center;\"><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\"> <a href=\"https:\/\/vinatpt.com\/ja\/%e3%81%8a%e5%95%8f%e3%81%84%e5%90%88%e3%82%8f%e3%81%9b\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\n\t\t<span>BOOK A FREE CONSULTATION<\/span>\n\t<\/a>\n<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30d9\u30c8\u30ca\u30e0\u306e2026\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u6cd5\u306f\u3001\u6cd5\u5f8b\u7b2c109\/2025\/QH15\u53f7\u306b\u3088\u308a\u6539\u6b63\u3055\u308c\u30012026\u5e747\u67081\u65e5\u3088\u308a\u6b63\u5f0f\u306b\u65bd\u884c\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u304a\u3088\u3073\u4e8b\u696d\u6240\u5f97\u306b\u95a2\u3059\u308b\u4e3b\u8981\u306a\u898f\u5b9a\u306f\u30012026\u5e741\u67081\u65e5\u3088\u308a\u76f4\u3061&#8230;<\/p>\n","protected":false},"author":4,"featured_media":6494,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[940,930],"tags":[1555,1487,1057,1499,1554,942],"class_list":["post-8057","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-940","category-930","tag-pit","tag-vina-tpt","tag--tpt-hr","tag-tpt","tag-942"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/posts\/8057","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/comments?post=8057"}],"version-history":[{"count":4,"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/posts\/8057\/revisions"}],"predecessor-version":[{"id":8065,"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/posts\/8057\/revisions\/8065"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/media\/6494"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/media?parent=8057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/categories?post=8057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/ja\/wp-json\/wp\/v2\/tags?post=8057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}