What is a dependent?
A dependent is an individual whom the taxpayer has a direct responsibility to support. Registering dependents serves as the basis for the taxpayer to enjoy family deductions when determining taxable income for Personal Income Tax (PIT) purposes.
According to Clause 1, Article 10 of the Law on Personal Income Tax 2025, family deduction is an amount deducted from taxable income before calculating tax on income from salaries and wages of a resident individual.
Who can be identified as a dependent?
According to Article 47 of Decree No. 253/2026/ND-CP, dependents include the following groups:
1. Children under 18 years old
Including biological children, legally adopted children, and stepchildren of the spouse.
2. Children aged 18 or older, if they fall into one of the following cases:
- Persons who have lost civil act capacity;
- Persons with disabilities;
- Persons who are unable to work.
📌 This is a group of dependents newly added compared with the previous regulations.
3. Children who are studying
Children studying at universities, colleges, professional secondary schools, or vocational schools, or children aged 18 or older who are still attending high school, including the period awaiting Grade 12 examination results from June to September, provided that they have no income or their average monthly income during the year does not exceed VND 3 million/month from July 1, 2026.
4. Spouse; father and mother of the taxpayer
Including biological parents, adoptive parents, stepfather, stepmother, and parents-in-law of the taxpayer, as prescribed by law.
5. Other unsupported individuals whom the taxpayer directly supports, including:
- Biological brothers and sisters;
- Paternal and maternal grandparents;
- Biological aunts, uncles, and other maternal/paternal relatives as prescribed;
- Biological nieces and nephews;
- Other individuals whom the taxpayer has a legal obligation to directly support.
⚠️ IMPORTANT NOTE
For the group of “other unsupported individuals,” the dependent must be living with the taxpayer, and the taxpayer must have an obligation to support that person in accordance with the Law on Marriage and Family and other relevant laws.
👉 Therefore, not all dependents are required to live with the taxpayer. This condition mainly applies to the group of unsupported individuals specified in Section 5.
Maximum Income Threshold for Dependents in 2026
According to Article 3 of Circular No. 87/2026/TT-BTC, from July 1, 2026, the average monthly income during the year of a dependent is determined to be no more than VND 3 million/month.
Previously, under Clause 1, Article 9 of Circular No. 111/2013/TT-BTC, the average monthly income during the year of a dependent could not exceed VND 1 million/month.
👉 Therefore, the income threshold for dependents has been increased from VND 1 million to VND 3 million/month from July 1, 2026.
Note: Circular No. 87/2026/TT-BTC takes effect from July 1, 2026; regulations relating to income from business activities, salaries and wages of resident individuals apply from the 2026 tax year.
Answers to Some Questions About Dependents
1. Is a dependent required to live with the taxpayer?
Not all dependents are required to meet this condition.
According to Point đ, Clause 2, Article 47 of Decree No. 253/2026/ND-CP, the requirement that a dependent live with the taxpayer applies only to the group of unsupported individuals whom the taxpayer directly supports, including:
- Biological brothers and sisters;
- Paternal and maternal grandparents;
- Biological aunts and uncles;
- Biological nieces and nephews;
- Other individuals whom the taxpayer has a direct responsibility to support in accordance with the law.
At the same time, the taxpayer must have an obligation to support these individuals in accordance with the Law on Marriage and Family and other relevant legal regulations.
👉 Conclusion: The condition of “living with the taxpayer” only applies to the group of dependents mentioned above and does not generally apply to all dependents.
2. Do dependents registered before July 1, 2026 need to have their documents supplemented when filing the 2026 tax finalization?
According to the guidance of the Ministry of Finance/Tax Sub-Department 16 of Ho Chi Minh City, if a taxpayer registered a dependent before July 1, 2026, and the dependent belongs to a group that must satisfy the conditions under the new regulations, the taxpayer needs to review the dependent’s actual eligibility when finalizing PIT for 2026.
If the registered documents do not contain sufficient supporting documents, the taxpayer needs to:
- Supplement and complete the dependent registration documents;
- Provide lawful documents and materials proving that the dependent meets the required conditions, particularly where it is necessary to prove that the dependent is living with the taxpayer;
- Proactively review the documents before carrying out the 2026 PIT finalization.
If the documents and materials provided are not sufficient to establish the dependent’s eligibility, the tax authority will consider the actual documents and relevant legal regulations and provide guidance to the taxpayer.
📌 In Summary
From July 1, 2026:
🔹 Dependent income threshold: ≤ VND 3 million/month.
🔹 Not every dependent is required to live with the taxpayer.
🔹 Dependents who are unsupported individuals under the specified category must satisfy the living-with-the-taxpayer condition.
🔹 Dependents registered before July 1, 2026 should be reviewed and their documents supplemented if there is insufficient evidence proving eligibility.
