越南从2026年7月起将最高所得税税率提高到35%,简化了括号,豁免了90%的小企业。 Vietnam raises top income tax rate to 35% starting July 2026, simplifies brackets, and exempts 90% of small businesses.

越南国会已通过其个人所得税法修正案, 从2026年7月1日起将最高边际税率提升至35%, Vietnam’s National Assembly has passed amendments to its personal income tax law, raising the top marginal rate to 35% effective July 1, 2026, with broader tax brackets and a higher threshold for the highest rate. 改革将该系统从7个括号简化为5个括号,最高税率适用于1亿越南盾以上的月收入(3 975美元)。 The reform simplifies the system from seven to five brackets, with the top rate applying to monthly income over 100 million VND ($3,975). 自2026年1月1日起,每年为家庭企业设定5亿越南盾(20 000美元)的新门槛,使90%的小型经营者免税。 A new threshold of 500 million VND ($20,000) annually for household businesses, effective January 1, 2026, exempts 90% of small operators from tax. 这些变化旨在改善税收,支持小企业,并使税收政策与经济增长相一致,因为2025年前九个月人均收入达到830万越南盾。 The changes aim to improve revenue collection, support small businesses, and align tax policy with economic growth, as average per capita income reached 8.3 million VND in the first nine months of 2025.