Vietnam is implementing the Personal Income Tax Law 2025, which will officially take effect on July 1. Under the new regulations, the government has clearly defined the categories of income subject to taxation and those that are exempt. Specifically, there are now 10 types of income that will be subject to personal income tax. Conversely, the law identifies 21 specific categories of income that are exempt from this tax. These updates aim to refine the tax structure and provide clearer guidelines for taxpayers. The changes reflect the latest legislative adjustments to the country's fiscal policy. Citizens and residents should review these categories to ensure compliance starting this July.