Allowances and subsidies not subject to personal income tax in 2025

The allowances and subsidies not subject to personal income tax are stipulated in Point b, Clause 2, Article 2 of Circular 111/2013/TT-BTC (amended and supplemented in Circular 92/2015/TT-BTC) including:

- Monthly allowances, preferential allowances and one-time allowances according to the provisions of the law on preferential treatment for meritorious people.

- Monthly allowances, one-time allowances for subjects participating in resistance, national defense, international missions, and youth volunteers who have completed their missions.

- National defense and security allowances; allowances for armed forces.

- Toxic and dangerous allowances for industries, occupations or workplaces with toxic and dangerous factors.

- Attraction allowances, regional allowances.

- Emergency allowance for difficulty, occupational accident and disease allowance, one-time allowance when giving birth or adopting a child, maternity allowance, after-maternity health care allowance, allowance for reduced working capacity, one-time retirement allowance, monthly death allowance, severance allowance, unemployment allowance, unemployment allowance and other allowances according to the provisions of the Labor Code and the Law on Social Insurance.

- Allowances for social protection beneficiaries according to the provisions of law.

- Service allowances for senior leaders.

- One-time allowance for individuals when transferring to work in areas with particularly difficult socio-economic conditions, one-time support for civil servants working on island sovereignty according to the provisions of law. One-time relocation allowance for foreigners residing in Vietnam, Vietnamese people working abroad, Vietnamese people residing abroad for a long time to work in Vietnam.

- Allowances for medical staff in villages and hamlets.

- Specific allowances for the profession.

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