{"id":7148,"date":"2026-03-10T09:42:17","date_gmt":"2026-03-10T02:42:17","guid":{"rendered":"https:\/\/vinatpt.com\/thue-tncn-2026-diem-moi-dang-chu-y-cho-nguoi-lao-dong\/"},"modified":"2026-04-09T15:25:47","modified_gmt":"2026-04-09T08:25:47","slug":"thue-tncn-2026-diem-moi-dang-chu-y-cho-nguoi-lao-dong","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/thue-tncn-2026-diem-moi-dang-chu-y-cho-nguoi-lao-dong\/","title":{"rendered":"Thu\u1ebf TNCN 2026: \u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng"},"content":{"rendered":"

Ng\u00e0y 10 th\u00e1ng 12 n\u0103m 2025, sau khi Qu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2026, m\u1ed9t s\u1ed1 thay \u0111\u1ed5i quan tr\u1ecdng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a ra li\u00ean quan \u0111\u1ebfn bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn, c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb cho c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, v\u00e0 ph\u1ea1m vi thu nh\u1eadp ch\u1ecbu thu\u1ebf. Nh\u1eefng s\u1eeda \u0111\u1ed5i n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam. <\/span><\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y n\u00eau b\u1eadt nh\u1eefng c\u1eadp nh\u1eadt quan tr\u1ecdng v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n

\"Thu\u1ebf<\/p>\n

1. Lu\u1eadt Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n n\u0103m 2026 c\u00f3 hi\u1ec7u l\u1ef1c khi n\u00e0o?<\/b><\/h2>\n

Lu\u1eadt Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i n\u0103m 2025 <\/a>(Lu\u1eadt s\u1ed1 109\/2025\/QH15), \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1 th\u00e1ng 7 n\u0103m 2026, thay th\u1ebf Lu\u1eadt Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n n\u0103m 2007<\/a>.<\/p>\n

Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng, c\u00e1c quy \u0111\u1ecbnh quan tr\u1ecdng nh\u01b0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn v\u00e0 m\u1ee9c kh\u1ea5u tr\u1eeb c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho n\u0103m t\u00ednh thu\u1ebf 2026 (t\u1eeb ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2026). \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c quy \u0111\u1ecbnh n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh trong n\u0103m khi ti\u1ebfn h\u00e0nh k\u00ea khai v\u00e0 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c thu\u1ebf. <\/span><\/p>\n

2. Nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng theo Lu\u1eadt Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n n\u0103m 2026<\/b><\/h2>\n

2.1. Gi\u1ea3m b\u1eadc thu\u1ebf l\u0169y ti\u1ebfn t\u1eeb 7 xu\u1ed1ng c\u00f2n 5 b\u1eadc.<\/b><\/h3>\n

Vi\u1ec7c gi\u1ea3m s\u1ed1 b\u1eadc thu\u1ebf gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, l\u00e0m cho h\u1ec7 th\u1ed1ng thu\u1ebf minh b\u1ea1ch v\u00e0 d\u1ec5 \u00e1p \u200b\u200bd\u1ee5ng h\u01a1n. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng c\u1ea3i c\u00e1ch \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t trong Lu\u1eadt Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n n\u0103m 2026, nh\u1eb1m m\u1ee5c \u0111\u00edch h\u1ee3p l\u00fd h\u00f3a h\u1ec7 th\u1ed1ng thu\u1ebf. <\/span><\/p>\n

Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn m\u1edbi (\u00e1p d\u1ee5ng t\u1eeb n\u0103m thu\u1ebf 2026 – t\u1eeb ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2026):<\/span><\/p>\n\n\n\n\n\n\n\n\n
\n

B\u1eadc thu\u1ebf<\/b><\/p>\n<\/td>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf h\u00e0ng th\u00e1ng (tri\u1ec7u VND)<\/b><\/td>\nThu\u1ebf su\u1ea5t (%)<\/b><\/td>\n<\/tr>\n
\n

1<\/span><\/p>\n<\/td>\n

\n

Tr\u00ean 10 tri\u1ec7u<\/span><\/p>\n<\/td>\n

5%<\/span><\/td>\n<\/tr>\n
\n

2<\/span><\/p>\n<\/td>\n

\n

T\u1eeb 10 \u0111\u1ebfn 30<\/span><\/p>\n<\/td>\n

10%<\/span><\/td>\n<\/tr>\n
\n

3<\/span><\/p>\n<\/td>\n

\n

T\u1eeb 30 \u0111\u1ebfn 60<\/span><\/p>\n<\/td>\n

\n

20%<\/span><\/p>\n<\/td>\n<\/tr>\n

4<\/span><\/td>\n\n

T\u1eeb 60 \u0111\u1ebfn 100<\/span><\/p>\n<\/td>\n

\n

30%<\/span><\/p>\n<\/td>\n<\/tr>\n

5<\/span><\/td>\nTr\u00ean 100<\/span><\/td>\n\n

35%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t v\u1eabn gi\u1eef nguy\u00ean \u1edf m\u1ee9c 35%, \u00e1p d\u1ee5ng cho ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u01b0\u1ee3t qu\u00e1 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y duy tr\u00ec t\u00ednh l\u0169y ti\u1ebfn c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u00e0 kh\u00f4ng g\u00e2y \u00e1p l\u1ef1c qu\u00e1 l\u1edbn l\u00ean ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp trung b\u00ecnh. <\/span><\/p>\n

2.2. M\u1ee9c kh\u1ea5u tr\u1eeb c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u0103ng \u0111\u00e1ng k\u1ec3.<\/b><\/h3>\n

M\u1ed9t thay \u0111\u1ed5i l\u1edbn kh\u00e1c theo Lu\u1eadt Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n n\u0103m 2026 l\u00e0 vi\u1ec7c t\u0103ng m\u1ee9c kh\u1ea5u tr\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a h\u1ecd. Theo<\/span> \u0110i\u1ec1u 29(2) c\u1ee7a lu\u1eadt s\u1eeda \u0111\u1ed5i n\u0103m 20<\/a>25, m\u1ee9c kh\u1ea5u tr\u1eeb m\u1edbi \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00ednh thu\u1ebf 2026 (ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2026):<\/span><\/p>\n