Based on Circular 111/2013/TT-BTC and Circular 92/2015/TT-BTC, the following allowances and subsidies are not subject to personal income tax:
1. Monthly allowances, preferential subsidies, and one-time grants as prescribed by law on preferential treatment for meritorious individuals.
2. Monthly allowances and one-time payments for individuals who participated in the resistance war, defended the homeland, performed international duties, and volunteer youth who have completed their tasks.
3. Defense and security allowances; subsidies for the armed forces.
4. Hazardous and dangerous work allowance for occupations or jobs in workplaces with hazardous or dangerous elements.
5. Attraction allowance, regional allowance.
6. Emergency hardship allowance, work accident allowance, occupational disease allowance, one-time allowance for childbirth or adoption, maternity benefits, allowance for convalescence and health recovery after childbirth, allowance for reduced working capacity, one-time retirement allowance, monthly survivor's benefits, severance pay, job loss allowance, unemployment benefits, and other allowances as prescribed by the Labor Code and the Social Insurance Law.
7. Subsidies for beneficiaries of social welfare programs as prescribed by law.
8. Service allowance for senior leaders.
9. One-time allowance for individuals transferring to areas with particularly difficult socio-economic conditions; one-time support for civil servants working on maritime sovereignty and island issues as prescribed by law; one-time relocation allowance for foreigners residing in Vietnam, Vietnamese citizens working abroad, and Vietnamese citizens residing long-term abroad who return to Vietnam to work.
10. Allowances for village health workers.
11. Special allowances for specific occupations.
12. Employer's support for the treatment of serious illnesses for the employee and their family members.
13. Amounts received in accordance with regulations on the use of transportation within state agencies, public service units, Party organizations, and mass organizations.
14. Amounts received under the public housing scheme as prescribed by law.
15. Additional payments received besides salary and wages for participating in providing opinions, evaluating, and reviewing legal documents, resolutions, and political reports; participating in inspection and supervision teams; receiving voters and citizens; clothing and other work related to directly serving the activities of the National Assembly Office, the National Council and the Committees of the National Assembly, the National Assembly Delegations; the Central Office and the Committees of the Party; the City Party Committee Office, the Provincial Party Committee Office and the Committees of the City Party Committee, the Provincial Party Committee Office.
16. Meal allowances for mid-shift meals and lunch provided by the employer in various forms such as cooking meals, purchasing meals, or providing meal vouchers.
17. The cost of round-trip airfare paid by the employer for foreign workers working in Vietnam and Vietnamese workers working abroad who return home for annual leave.
18. Tuition fees for children of foreign workers working in Vietnam studying in Vietnam, and children of Vietnamese workers working abroad studying abroad, from preschool to high school, are paid by the employer.
19. Personal income received from sponsoring associations and organizations is not subject to personal income tax if the individual receiving the sponsorship is a member of the association or organization; the sponsorship funds are sourced from state funds or managed according to state regulations; and the creation of literary and artistic works, scientific research projects, etc., fulfills the political tasks of the state or follows a program of activities consistent with the charter of that association or organization.
20. Payments made by employers to facilitate the deployment and rotation of foreign workers working in Vietnam as stipulated in labor contracts, in compliance with standard international work schedules in certain sectors such as oil and gas and mining.
21. Amounts received from organizations or individuals paying income for funeral and wedding expenses for the employee and their family, in accordance with the general regulations of the organization or individual paying the income and consistent with the level of income subject to corporate income tax as stipulated in the guiding documents implementing the Corporate Income Tax Law.
