{"id":5404,"date":"2025-12-30T17:00:23","date_gmt":"2025-12-30T10:00:23","guid":{"rendered":"https:\/\/vinatpt.com\/nhung-thay-doi-chinh-ve-khoan-giam-tru-ca-nhan-tai-viet-nam-nam-2026-giai-thich-ve-giam-tru-gia-dinh\/"},"modified":"2026-02-25T16:30:41","modified_gmt":"2026-02-25T09:30:41","slug":"nhung-thay-doi-chinh-ve-khoan-giam-tru-ca-nhan-tai-viet-nam-nam-2026-giai-thich-ve-giam-tru-gia-dinh","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/nhung-thay-doi-chinh-ve-khoan-giam-tru-ca-nhan-tai-viet-nam-nam-2026-giai-thich-ve-giam-tru-gia-dinh\/","title":{"rendered":"Nh\u1eefng Thay \u0110\u1ed5i Ch\u00ednh M\u1ee9c Gi\u1ea3m Tr\u1eeb Gia C\u1ea3nh N\u0103m 2026"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5815\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/muc-giam-tru-gia-canh-2026-vina-tpt.webp\" alt=\"m\u1ee9c-gi\u1ea3m-tr\u1eeb-gia-c\u1ea3nh-2026-vina-tpt\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/muc-giam-tru-gia-canh-2026-vina-tpt.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/muc-giam-tru-gia-canh-2026-vina-tpt-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/muc-giam-tru-gia-canh-2026-vina-tpt-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/muc-giam-tru-gia-canh-2026-vina-tpt-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/> <b><span data-contrast=\"none\">1. T\u1ed5ng quan v\u1ec1 ng\u01b0\u1ee1ng thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam t\u1eeb n\u0103m 2026<\/span><\/b><\/h2>\n<p>Ch\u00ednh th\u1ee9c t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng t\u1eeb n\u0103m 2026 l\u00e0 m\u1ed9t s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e1ng k\u1ec3 trong h\u1ec7 th\u1ed1ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) c\u1ee7a Vi\u1ec7t Nam. M\u1ee5c ti\u00eau c\u1ee7a thay \u0111\u1ed5i n\u00e0y l\u00e0 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng thu\u1ebf v\u00e0 ph\u1ea3n \u00e1nh s\u00e1t th\u1ef1c h\u01a1n chi ph\u00ed sinh ho\u1ea1t hi\u1ec7n t\u1ea1i. Theo \u0111\u00f3, m\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u0103ng t\u1eeb 11 tri\u1ec7u \u0111\u1ed3ng l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, trong khi m\u1ee9c gi\u1ea3m tr\u1eeb cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u0103ng l\u00ean 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n<p>S\u1ef1 thay \u0111\u1ed5i n\u00e0y gi\u1ea3m m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf, h\u1ed7 tr\u1ee3 thi\u1ebft th\u1ef1c cho nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp trung b\u00ecnh, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 con nh\u1ecf ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c. C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh cho ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng m\u00e0 c\u00f2n gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf.<\/p>\n<h2><strong><span class=\"TextRun SCXW32248136 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\">2. M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026<\/span><\/strong><\/h2>\n<p data-start=\"0\" data-end=\"194\">Theo Ngh\u1ecb quy\u1ebft, b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u00e1p d\u1ee5ng trong t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c t\u0103ng l\u00ean \u0111\u00e1ng k\u1ec3. C\u1ee5 th\u1ec3:<\/p>\n<ul data-start=\"196\" data-end=\"432\">\n<li data-start=\"196\" data-end=\"332\">\n<p data-start=\"198\" data-end=\"332\">Gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: T\u0103ng l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/p>\n<\/li>\n<li data-start=\"333\" data-end=\"432\">\n<p data-start=\"335\" data-end=\"432\">Gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: \u0110\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh \u1edf m\u1ee9c 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"434\" data-end=\"478\"><strong>V\u00ed d\u1ee5 1: C\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/p>\n<ul data-start=\"480\" data-end=\"559\">\n<li data-start=\"480\" data-end=\"518\">\n<p data-start=\"482\" data-end=\"518\">Thu nh\u1eadp h\u00e0ng th\u00e1ng: 18.000.000 \u0111\u1ed3ng<\/p>\n<\/li>\n<li data-start=\"519\" data-end=\"559\">\n<p data-start=\"521\" data-end=\"559\">Kho\u1ea3n gi\u1ea3m tr\u1eeb c\u00e1 nh\u00e2n: 15.500.000 \u0111\u1ed3ng<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"561\" data-end=\"770\">Sau khi tr\u1eeb m\u1ee9c gi\u1ea3m tr\u1eeb, ch\u1ec9 c\u00f2n 2.500.000 VN\u0110 ch\u1ecbu thu\u1ebf TNCN. N\u1ebfu tr\u1eeb th\u00eam c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, c\u00e1 nh\u00e2n n\u00e0y c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN.<\/p>\n<p data-start=\"772\" data-end=\"825\"><strong>V\u00ed d\u1ee5 2: C\u00e1 Nh\u00e2n C\u00f3 M\u1ed9t Ng\u01b0\u1eddi Ph\u1ee5 Thu\u1ed9c \u0110\u1ee7 \u0110i\u1ec1u Ki\u1ec7n<\/strong><\/p>\n<ul data-start=\"827\" data-end=\"963\">\n<li data-start=\"827\" data-end=\"865\">\n<p data-start=\"829\" data-end=\"865\">Thu nh\u1eadp h\u00e0ng th\u00e1ng: 25.000.000 \u0111\u1ed3ng<\/p>\n<\/li>\n<li data-start=\"866\" data-end=\"908\">\n<p data-start=\"868\" data-end=\"908\">Kho\u1ea3n gi\u1ea3m tr\u1eeb c\u00e1 nh\u00e2n: 15.500.000 \u0111\u1ed3ng<\/p>\n<\/li>\n<li data-start=\"909\" data-end=\"963\">\n<p data-start=\"911\" data-end=\"963\">Kho\u1ea3n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c): 6.200.000 \u0111\u1ed3ng<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"965\" data-end=\"1054\">T\u00ednh to\u00e1n thu nh\u1eadp ch\u1ecbu thu\u1ebf: 25.000.000 \u2212 15.500.000 \u2212 6.200.000 = 3.300.000 \u0111\u1ed3ng<\/p>\n<p data-start=\"1056\" data-end=\"1154\" data-is-last-node=\"\" data-is-only-node=\"\">Thu nh\u1eadp n\u00e0y n\u1eb1m trong b\u1eadc thu\u1ebf th\u1ea5p nh\u1ea5t theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn c\u1ee7a Vi\u1ec7t Nam.<\/p>\n<h2><strong><span class=\"TextRun SCXW152090619 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\">3. Ai \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh?<\/span><\/strong><\/h2>\n<p data-start=\"0\" data-end=\"200\">Theo \u0110i\u1ec3m d, Kho\u1ea3n 1, \u0110i\u1ec1u 9 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi t\u00ednh thu\u1ebf TNCN bao g\u1ed3m c\u00e1c nh\u00f3m sau:<\/p>\n<h3 aria-level=\"3\"><b>3.1. Con c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/h3>\n<ul>\n<li data-start=\"236\" data-end=\"305\">\n<p data-start=\"238\" data-end=\"305\">Con d\u01b0\u1edbi 18 tu\u1ed5i (t\u00ednh theo th\u00e1ng).<\/p>\n<\/li>\n<li data-start=\"306\" data-end=\"378\">\n<p data-start=\"308\" data-end=\"378\">Con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean b\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/p>\n<\/li>\n<li data-start=\"379\" data-end=\"781\">\n<p data-start=\"381\" data-end=\"781\">Con \u0111ang theo h\u1ecdc t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c n\u01b0\u1edbc ngo\u00e0i t\u1ea1i c\u00e1c tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p, d\u1ea1y ngh\u1ec1, k\u1ec3 c\u1ea3 con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean \u0111ang h\u1ecdc ph\u1ed5 th\u00f4ng (t\u00ednh c\u1ea3 th\u1eddi gian ch\u1edd k\u1ebft qu\u1ea3 thi \u0111\u1ea1i h\u1ecdc t\u1eeb th\u00e1ng 6 \u0111\u1ebfn th\u00e1ng 9 n\u0103m l\u1edbp 12), kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng kh\u00f4ng qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b>3.2. V\u1ee3 ho\u1eb7c ch\u1ed3ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/h3>\n<ul data-start=\"815\" data-end=\"1063\">\n<li data-start=\"815\" data-end=\"955\">\n<p data-start=\"817\" data-end=\"955\">Trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng: Ph\u1ea3i b\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng kh\u00f4ng qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<\/li>\n<li data-start=\"956\" data-end=\"1063\">\n<p data-start=\"958\" data-end=\"1063\">Ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng: Kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng kh\u00f4ng qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1065\" data-end=\"1186\">C\u1ee5 th\u1ec3, theo Kho\u1ea3n 1, \u0110i\u1ec1u 4 c\u1ee7a <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Nghi-dinh-135-2020-ND-CP-tuoi-nghi-huu-445512.aspx?anchor=dieu_4\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2020\/N\u0110-CP<\/a>, tu\u1ed5i ngh\u1ec9 h\u01b0u theo lu\u1eadt \u0111\u1ecbnh v\u00e0o n\u0103m 2025 l\u00e0:<\/p>\n<ul data-start=\"1187\" data-end=\"1280\">\n<li data-start=\"1187\" data-end=\"1232\">\n<p data-start=\"1189\" data-end=\"1232\">Nh\u00e2n vi\u00ean nam: 61 tu\u1ed5i v\u00e0 3 th\u00e1ng<\/p>\n<\/li>\n<li data-start=\"1233\" data-end=\"1280\">\n<p data-start=\"1235\" data-end=\"1280\">Nh\u00e2n vi\u00ean n\u1eef: 56 tu\u1ed5i v\u00e0 8 th\u00e1ng<\/p>\n<\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b>3.3. Cha m\u1eb9 v\u00e0 cha m\u1eb9 ch\u1ed3ng\/v\u1ee3<\/b><\/h3>\n<p data-start=\"1318\" data-end=\"1423\">Bao g\u1ed3m c\u1ea3 cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha m\u1eb9 nu\u00f4i h\u1ee3p ph\u00e1p:<\/p>\n<ul data-start=\"1424\" data-end=\"1672\">\n<li data-start=\"1424\" data-end=\"1564\">\n<p data-start=\"1426\" data-end=\"1564\">Trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng: Ph\u1ea3i b\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c thu nh\u1eadp kh\u00f4ng qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n<\/li>\n<li data-start=\"1565\" data-end=\"1672\">\n<p data-start=\"1567\" data-end=\"1672\">Ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng: ph\u1ea3i kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp trung b\u00ecnh h\u00e0ng th\u00e1ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b>3.4. C\u00e1c c\u00e1 nh\u00e2n kh\u00e1c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng<\/b><\/h3>\n<ul data-start=\"1736\" data-end=\"1976\">\n<li data-start=\"1736\" data-end=\"1770\">\n<p data-start=\"1738\" data-end=\"1770\">Anh ch\u1ecb em ru\u1ed9t.<\/p>\n<\/li>\n<li data-start=\"1771\" data-end=\"1808\">\n<p data-start=\"1773\" data-end=\"1808\">\u00d4ng b\u00e0 n\u1ed9i ngo\u1ea1i.<\/p>\n<\/li>\n<li data-start=\"1809\" data-end=\"1848\">\n<p data-start=\"1811\" data-end=\"1848\">C\u00f4, ch\u00fa (n\u1ed9i ho\u1eb7c ngo\u1ea1i).<\/p>\n<\/li>\n<li data-start=\"1849\" data-end=\"1904\">\n<p data-start=\"1851\" data-end=\"1904\">Ch\u00e1u (con c\u1ee7a anh ch\u1ecb em ru\u1ed9t).<\/p>\n<\/li>\n<li data-start=\"1905\" data-end=\"1976\">\n<p data-start=\"1907\" data-end=\"1976\">C\u00e1c c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng c\u00f3 ph\u01b0\u01a1ng ti\u1ec7n h\u1ed7 tr\u1ee3, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1978\" data-end=\"2318\" data-is-last-node=\"\" data-is-only-node=\"\"><strong data-start=\"1978\" data-end=\"1997\">L\u01b0u \u00fd:<\/strong> C\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c danh m\u1ee5c n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u1ebfu h\u1ecd kh\u00f4ng c\u00f3 ph\u01b0\u01a1ng ti\u1ec7n h\u1ed7 tr\u1ee3, \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp h\u1ed7 tr\u1ee3 v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo lu\u1eadt \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu nh\u1eadp v\u00e0 kh\u1ea3 n\u0103ng l\u00e0m vi\u1ec7c theo \u0110i\u1ec3m \u0111, Kho\u1ea3n 1, \u0110i\u1ec1u 9 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC.<\/p>\n<p data-start=\"1978\" data-end=\"2318\" data-is-last-node=\"\" data-is-only-node=\"\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5815\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/muc-giam-tru-gia-canh-2026-vina-tpt.webp\" alt=\"m\u1ee9c-gi\u1ea3m-tr\u1eeb-gia-c\u1ea3nh-2026-vina-tpt\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/muc-giam-tru-gia-canh-2026-vina-tpt.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/muc-giam-tru-gia-canh-2026-vina-tpt-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/muc-giam-tru-gia-canh-2026-vina-tpt-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/muc-giam-tru-gia-canh-2026-vina-tpt-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><b><span data-contrast=\"none\">4. C\u00e1ch X\u00e1c \u0110\u1ecbnh Gi\u1ea3m Tr\u1eeb Gia C\u1ea3nh Khi T\u00ednh Thu\u1ebf TNCN T\u1eeb N\u0103m 2026<\/span><\/b><\/h2>\n<h3 aria-level=\"3\"><b>B\u01b0\u1edbc 1: X\u00e1c \u0110\u1ecbnh T\u1ed5ng Thu Nh\u1eadp Ch\u1ecbu Thu\u1ebf Trong K\u1ef3<\/b><\/h3>\n<p data-start=\"0\" data-end=\"174\">T\u1ed5ng thu nh\u1eadp bao g\u1ed3m t\u1ea5t c\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p t\u01b0\u01a1ng t\u1ef1 ph\u00e1t sinh trong k\u1ef3 \u0111\u00e1nh gi\u00e1 thu\u1ebf li\u00ean quan.<\/p>\n<h3 aria-level=\"3\"><b>B\u01b0\u1edbc 2: \u00c1p D\u1ee5ng C\u00e1c Kho\u1ea3n Gi\u1ea3m Tr\u1eeb Cho Ng\u01b0\u1eddi N\u1ed9p Thu\u1ebf V\u00e0 Ng\u01b0\u1eddi Ph\u1ee5 Thu\u1ed9c \u0110\u1ee7 \u0110i\u1ec1u Ki\u1ec7n<\/b><\/h3>\n<p data-start=\"176\" data-end=\"436\">Kho\u1ea3n gi\u1ea3m tr\u1eeb c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c tr\u1eeb tr\u1ef1c ti\u1ebfp \u1edf m\u1ee9c 15,5 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng. \u0110\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 \u0111\u00e3 \u0111\u0103ng k\u00fd h\u1ee3p l\u1ec7, c\u00f3 th\u1ec3 tr\u1eeb th\u00eam 6,2 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng.<\/p>\n<p data-start=\"438\" data-end=\"509\">T\u1ed5ng gi\u1ea3m tr\u1eeb gia \u0111\u00ecnh = Kho\u1ea3n gi\u1ea3m tr\u1eeb c\u00e1 nh\u00e2n + Kho\u1ea3n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n<p data-start=\"511\" data-end=\"990\">Theo \u0111\u00f3, t\u1eeb n\u0103m 2026, c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) khi thu nh\u1eadp c\u1ee7a h\u1ecd v\u01b0\u1ee3t qu\u00e1 15,5 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng, trong khi c\u00e1 nh\u00e2n c\u00f3 m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1ebd b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p TNCN khi thu nh\u1eadp c\u1ee7a h\u1ecd v\u01b0\u1ee3t qu\u00e1 21,7 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng. Nh\u1eefng h\u01b0\u1edbng d\u1eabn n\u00e0y gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ec5 d\u00e0ng \u01b0\u1edbc t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 TNCN c\u1ee7a m\u00ecnh, t\u1eeb \u0111\u00f3 ch\u1ee7 \u0111\u1ed9ng l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n khi ch\u00ednh s\u00e1ch m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<h3 aria-level=\"3\"><b>V\u00ed d\u1ee5 minh h\u1ecda<\/b><\/h3>\n<p>\u00d4ng C l\u00e0 m\u1ed9t nh\u00e2n vi\u00ean h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00e3 \u0111\u0103ng k\u00fd hai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<ul>\n<li>Thu nh\u1eadp h\u00e0ng th\u00e1ng: 30.000.000 \u0111\u1ed3ng<\/li>\n<li>Gi\u1ea3m tr\u1eeb c\u00e1 nh\u00e2n: 15.500.000 \u0111\u1ed3ng m\u1ed7i th\u00e1ng<\/li>\n<li>Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 6.200.000 \u0111\u1ed3ng \u00d7 2 = 12.400.000 \u0111\u1ed3ng m\u1ed7i th\u00e1ng<\/li>\n<li>Thu nh\u1eadp ch\u1ecbu thu\u1ebf: 30.000.000 \u2212 15.500.000 \u2212 12.400.000 = 2.100.000 \u0111\u1ed3ng m\u1ed7i th\u00e1ng<\/li>\n<\/ul>\n<p>Theo bi\u1ec3u thu\u1ebf TNCN l\u0169y ti\u1ebfn, thu nh\u1eadp ch\u1ecbu thu\u1ebf 2,1 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng thu\u1ed9c khung thu\u1ebf 1, ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t 5%.<\/p>\n<p>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p: 2.100.000 \u00d7 5% = 105.000 \u0111\u1ed3ng m\u1ed7i th\u00e1ng<\/p>\n<p>V\u00ed d\u1ee5 n\u00e0y cho th\u1ea5y r\u1eb1ng, d\u01b0\u1edbi ng\u01b0\u1ee1ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m 2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i \u0111\u00e1ng k\u1ec3, v\u00ec ngh\u0129a v\u1ee5 TNCN c\u1ee7a h\u1ecd gi\u1ea3m \u0111\u00e1ng k\u1ec3 v\u00e0 thu nh\u1eadp r\u00f2ng c\u1ee7a h\u1ecd \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n.<\/p>\n<h2><strong><span class=\"TextRun SCXW125822864 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW125822864 BCX0\" data-ccp-parastyle=\"heading 2\">5<\/span><span class=\"NormalTextRun SCXW125822864 BCX0\" data-ccp-parastyle=\"heading 2\">. <\/span><span class=\"NormalTextRun SCXW125822864 BCX0\" data-ccp-parastyle=\"heading 2\">VINA TPT h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i tu\u00e2n th\u1ee7 thu\u1ebf TNCN t\u1ea1i Vi\u1ec7t Nam<\/span><\/span><\/strong><\/h2>\n<p><strong>Vina TPT<\/strong> cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 to\u00e0n di\u1ec7n v\u1ec1 Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n (TNCN) cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ed3ng th\u1eddi \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh cho doanh nghi\u1ec7p:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Xem x\u00e9t h\u1ed3 s\u01a1:<\/b> Xem x\u00e9t k\u1ef9 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, h\u1ed3 s\u01a1 l\u01b0\u01a1ng, t\u00e0i li\u1ec7u kh\u1ea5u tr\u1eeb thu\u1ebf, h\u1ed3 s\u01a1 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0 h\u00f3a \u0111\u01a1n li\u00ean quan \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 d\u1eef li\u1ec7u ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<li aria-level=\"1\"><b>T\u00ednh to\u00e1n Thu\u1ebf:<\/b> T\u00ednh to\u00e1n thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, \u0111\u1ea3m b\u1ea3o \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c Hi\u1ec7p \u0111\u1ecbnh Tr\u00e1nh \u0110\u00e1nh Thu\u1ebf Hai L\u1ea7n (DTA) \u0111\u1ec3 tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n.<\/li>\n<li aria-level=\"1\"><b>Chu\u1ea9n b\u1ecb &amp; N\u1ed9p T\u1edd khai:<\/b> Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n TNCN v\u00e0 n\u1ed9p qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1eb7c thay m\u1eb7t doanh nghi\u1ec7p, cung c\u1ea5p b\u00e1o c\u00e1o song ng\u1eef Vi\u1ec7t-Anh \u0111\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i.<\/li>\n<li aria-level=\"1\"><b>H\u1ed7 tr\u1ee3 ho\u00e0n thu\u1ebf:<\/b> H\u1ed7 tr\u1ee3 chu\u1ea9n b\u1ecb v\u00e0 theo d\u00f5i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u00e0n thu\u1ebf k\u1ecbp th\u1eddi v\u00e0 minh b\u1ea1ch.<\/li>\n<li aria-level=\"1\"><b>T\u01b0 v\u1ea5n li\u00ean t\u1ee5c:<\/b> \u0110\u1ea1i di\u1ec7n cho doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m to\u00e1n thu\u1ebf, y\u00eau c\u1ea7u b\u1ed5 sung t\u00e0i li\u1ec7u ho\u1eb7c th\u1eafc m\u1eafc, gi\u00fap qu\u1ea3n l\u00fd c\u00e1c y\u00eau c\u1ea7u h\u00e0nh ch\u00ednh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has(invalid_tags_codes_0|)&gt;*]:pointer-events-auto scroll-mt-invalid_tags_codes_1|\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-694ca4bd-38ec-8322-a2af-0477573d76dd-38\" data-testid=\"conversation-turn-130\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"ef78146e-b356-48d9-9715-16acc1079de4\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-invalid_tags_codes_2|\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p data-start=\"0\" data-end=\"123\" data-is-last-node=\"\" data-is-only-node=\"\">Li\u00ean h\u1ec7 v\u1edbi Vina TPT ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n to\u00e0n di\u1ec7n v\u00e0 h\u1ed7 tr\u1ee3 t\u1eeb \u0111\u1ea7u \u0111\u1ebfn cu\u1ed1i v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p style=\"text-align: center;\" data-start=\"0\" data-end=\"123\" data-is-last-node=\"\" data-is-only-node=\"\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n<p data-start=\"0\" data-end=\"123\" data-is-last-node=\"\" data-is-only-node=\"\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4179\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien.webp\" alt=\"th\u00e0nh l\u1eadp c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam\" width=\"1440\" height=\"600\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien.webp 1440w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien-300x125.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien-1024x427.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien-768x320.webp 768w\" sizes=\"auto, (max-width: 1440px) 100vw, 1440px\" \/><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"z-0 flex min-h-[46px] justify-start\"><\/div>\n<div class=\"mt-3 w-full empty:hidden\">\n<div class=\"text-center\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<div class=\"pointer-events-none h-px w-px absolute bottom-0\" aria-hidden=\"true\" data-edge=\"true\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan v\u1ec1 ng\u01b0\u1ee1ng thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam t\u1eeb n\u0103m 2026 Ch\u00ednh th\u1ee9c t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng t\u1eeb n\u0103m 2026 l\u00e0 m\u1ed9t s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e1ng k\u1ec3 trong h\u1ec7 th\u1ed1ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) c\u1ee7a Vi\u1ec7t Nam. M\u1ee5c ti\u00eau c\u1ee7a thay \u0111\u1ed5i&#8230;<\/p>\n","protected":false},"author":5,"featured_media":5817,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,724],"tags":[842,835,840,839,838,834,841,837,836,772],"class_list":["post-5404","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-tin-tuc-moi-nhat","tag-cap-nhat-thue-tncn-viet-nam-nam-2026","tag-dich-vu-thue-fdi-tai-viet-nam","tag-giam-tru-gia-dinh-tai-viet-nam","tag-nguoi-nop-thue-va-nguoi-phu-thuoc","tag-quyet-toan-thue-tncn-cho-nguoi-nuoc-ngoai","tag-thue-thu-nhap-ca-nhan-tncn-viet-nam","tag-tinh-toan-thue-tncn","tag-tinh-toan-thue-tncn-viet-nam","tag-tu-van-thue-vina-tpt","tag-vina-tpt-tax-service"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5404","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=5404"}],"version-history":[{"count":5,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5404\/revisions"}],"predecessor-version":[{"id":6433,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5404\/revisions\/6433"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/5817"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=5404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=5404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=5404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}