7 new taxable incomes from July 1, 2026

The introduction of the Law on Personal Income Tax 2025 (Law No. 109/2025/QH15) officially replaced the Law on Personal Income Tax 2007 after nearly two decades of existence. With the effect from July 1, 2026, this new law not only stops at completing the old legal framework, but also directly expands the tax base to cover the new economic models arising in the digital era. Taxpayers need to pay special attention to 7 new taxable incomes added according to the provisions of Article 3 of the Personal Income Tax Law 2025.

Firstly, income from agents, brokerage and business cooperation with the official organization is regulated as an independent taxable income. Regulations aimed at groups of individuals who are sales agents for businesses, or brokers for commissions that were previously often left open in terms of declaration obligations.

Second, income from e-commerce business activities, business on a more strictly managed digital platform. This is an inevitable step to adjust the wave of online sales, livestream closing and affiliate marketing – models that have exploded in terms of revenue scale but do not have a clear legal basis to collect revenue, leading to a loss of budget revenue for many years.

Third, income from transferring the Vietnamese national internet domain name “.vn”. In the context of the market for buying and selling and transferring beautiful domain names, it is active but lacks a legal framework on taxes and new regulations, contributing to transparency of a type of ‘intangible assets’ associated with digital space.

Fourth, the income from transferring the results of the reduction of greenhouse gas emissions and carbon credits first appeared is considered a welcome step for Vietnam in the journey to fulfill the commitment to neutralize emissions, and at the same time force the earners arising from environmental transactions to be subject to tax regulation as other other common asset type.

Fifth, the income from the transfer of the winning number plate of the winning vehicle at the auction is supplemented from the reality of the market and the ‘beautiful’ number plate after the auction has a significant transaction value, requiring a tax collection mechanism commensurate with the nature of property benefits.

Sixth, the new law takes the pioneering step when applying tax rates on income from digital asset transfer. Although controlling digital assets (such as cryptocurrencies and NFTs) has many technical challenges, the introduction of this type of income under tax shows that Vietnam has been proactive in establishing an early legal basis.. 

Seventh, income from transfer of gold bars with the expected tax rate of 0.1% on the transfer price each time. The Government will detail the taxable transaction value threshold and a specific application roadmap to combat speculation and stabilize the market but still avoid disturbing the small gold trading needs of the people.. 

In general, the expansion of the tax base under the Personal Income Tax Law 2025 reflects efforts to keep up with the digital economy and new asset models, and sets the requirements for transparency of cash flow for individuals with revenue from the above-mentioned fields.