When Should You Submit Documents Proving Dependents for Family Circumstance Deductions in 2026?
Pursuant to Point a, Clause 2, Article 48 of Decree No. 253/2026/ND-CP, the family circumstance-based deduction for dependents shall be made according to the principle that taxpayers must register for tax and register their dependents in accordance with regulations.
Accordingly, taxpayers must register their dependents and submit supporting documents for dependents no later than December 31 of the tax year. After registration, the family circumstance-based deduction for dependents shall be applied consistently in subsequent years if the information and eligibility conditions of the dependents remain unchanged.
In cases where, during 2026, taxpayers have not yet applied the family circumstance-based deduction for their dependents, the deduction may still be granted from the month in which the obligation to support the dependent arises. This shall be carried out when the taxpayer registers the dependent and completes the annual tax finalization in accordance with regulations.
Therefore, the deadline for registering dependents and submitting supporting documents for dependents in 2026 is December 31, 2026.
The regulations on income from business activities, salaries, and wages of resident individuals shall apply from the 2026 tax year pursuant to Point a, Clause 1, Article 69 of Decree No. 253/2026/ND-CP.
Documents Proving Dependent Status in 2026 for Each Category
According to Article 4 of Circular No. 87/2026/TT-BTC, from July 1, 2026, the documents proving dependent status for registration of family circumstance-based deductions are prescribed for each category of dependent as follows:
1. Dependents who are children
① Biological children
- Copy of the child’s Birth Certificate;
- Or copy of the Decision on recognition of the father, mother, and child relationship;
- Or a document issued by a competent authority certifying the father, mother, and child relationship;
- Copy of the child’s Citizen ID Card, if already issued.
② Adopted children
- Copy of the child’s Birth Certificate;
- Copy of the child’s Citizen ID Card, if already issued;
- Copy of the Decision recognizing the adoption or Certificate of Adoption.
③ Stepchildren of the taxpayer’s spouse
- Copy of the child’s Birth Certificate;
- Copy of the child’s Citizen ID Card, if already issued;
- Copy of the taxpayer’s Marriage Certificate;
- Or other documents proving the relationship with the stepchild of the taxpayer’s spouse.
④ Children aged 18 or older who have lost civil act capacity or are persons with disabilities
- Documents proving the father, mother, and child relationship corresponding to the cases of biological children, adopted children, or stepchildren;
- Copy of the Certificate of loss of civil act capacity;
- Or copy of the Disability Certificate.
⑤ Children who are studying
Applicable to children studying at universities, colleges, professional secondary schools, high schools, or vocational schools:
- Documents proving the father, mother, and child relationship corresponding to the cases of biological children, adopted children, or stepchildren;
- Copy of the Student ID Card;
- Or a declaration certified by the educational institution;
- Or other documents proving that the child is currently studying.
2. Dependents who are the taxpayer’s spouse
The supporting documents include:
- Copy of the Citizen ID Card;
- Copy of the Marriage Certificate;
- Or other legally valid documents proving the marital relationship.
👉 Note: The documents must be prepared appropriately for each specific dependent category to ensure sufficient grounds for registration and calculation of family circumstance-based deductions in accordance with the new regulations effective from July 1, 2026.
3. Dependents who are parents
① Biological father, biological mother
- Copy of the Citizen ID Card of the father or mother;
- Copy of the Birth Certificate of the taxpayer;
- Or copy of the Decision on recognition of the father, mother, and child relationship;
- Or a document issued by a competent authority certifying the father, mother, and child relationship.
② Adoptive father, adoptive mother
- Copy of the Citizen ID Card of the adoptive father or adoptive mother;
- Copy of the Decision recognizing the adoption or Certificate of Adoption.
③ Father-in-law, mother-in-law
- Copy of the Citizen ID Card of the father-in-law or mother-in-law;
- Copy of the Birth Certificate of the taxpayer’s spouse;
- Copy of the taxpayer’s Marriage Certificate;
- Or other documents proving the marital relationship.
④ Stepfather, stepmother
- Copy of the Citizen ID Card of the stepfather or stepmother;
- Copy of the Birth Certificate of the taxpayer;
- Copy of the Marriage Certificate;
- Or other documents proving the marital relationship between the stepfather and the taxpayer’s biological mother;
- Or other documents proving the relationship between the stepmother and the taxpayer’s biological father.
4. Other dependents without support
For other dependents without support whom the taxpayer has a direct obligation to support, the required documents include:
- Copy of the Citizen ID Card of the dependent;
- Declaration of information of the person directly responsible for providing support;
- Documents proving the relationship between the taxpayer and the dependent;
- Documents proving the taxpayer’s direct obligation to provide support.
5. Dependents who are incapable of working
The required documents include:
- Documents proving the relationship with the taxpayer corresponding to the cases of biological children, adopted children, or stepchildren;
- Documents proving that the dependent has a working capacity reduction rate of 81% or more.
⚠️ Important Note
The taxpayer is responsible for registering or changing the information of dependents in accordance with the provisions of tax administration laws.
At the same time, the taxpayer shall be legally responsible for:
- The accuracy of the information provided when registering or changing dependent information;
- The declaration of the dependent’s income in accordance with Clause 1, Article 3 of Circular No. 87/2026/TT-BTC.
👉 If a competent authority discovers that the information declared is inaccurate, the taxpayer may be subject to penalties in accordance with tax administration laws and other relevant legal regulations.
Some New Notes on Dependents and Family Circumstance-Based Deductions from July 1, 2026
Under Circular No. 87/2026/TT-BTC, from July 1, 2026, the average monthly income during the year of a dependent is increased to no more than VND 3 million/month.
Previously, under Clause 1, Article 9 of Circular No. 111/2013/TT-BTC, the applicable average monthly income of a dependent during the year was no more than VND 1 million/month.
In addition, taxpayers and relevant organizations and individuals should note the following:
🌍 For Dependents Who Are Foreign Nationals
If a resident individual is a foreign national and does not have the complete documents required for each specific case, they must provide legal documents issued by a competent authority.
These documents must demonstrate that:
- The individual meets the conditions to be determined as a dependent;
- The relationship between the taxpayer and the dependent.
📂 Responsibility for Retaining Documents
Organizations and individuals paying income are responsible for retaining and providing complete documents proving dependent status when required, for the purposes of:
- Tax inspection and examination;
- Auditing;
- And other cases as prescribed by law.
🖥️ Tax Authorities May Access Data to Determine Dependent Status
Based on tax registration information, tax authorities may access and use data from:
- The National Public Service Portal;
- The administrative procedure information system;
- National databases;
- Specialized databases managed by state authorities and shared or accessed in accordance with regulations.
Such data is used as a basis for determining dependents eligible for family circumstance-based deductions.
📌 Where the Data Cannot Be Accessed
If the tax authority cannot access or use electronic data to determine dependent status, the taxpayer must provide documents proving dependent status as prescribed in Article 4 of Circular No. 87/2026/TT-BTC.
👉 Therefore, from July 1, 2026, not only is the dependent’s income threshold increased to VND 3 million/month, but the determination and proof of dependent status are also strengthened through the use of electronic data access and sharing.
