- Income from transfer, receipt of inheritance of gifts that are real estate
- Income from transfer of an individual’s only house, residential land use rights and property affixed to land
- Income from the value of LUR allocated by the State
- Income of households and individuals that directly produce products from agricultural production, forestry, husbandry, aquaculture, fishing that have not been processed into other products or have only been pre-processed; salt production
- Income from share dividends of dividends of members of agricultural cooperatives and cooperative unions, of individuals who are farmers signing “Cánh đồng lớn” (“Big Farm”) contracts, production forest cultivation contracts, aquaculture contracts with enterprises
- Income from conversion of agricultural land allocated by the State to households or individuals for production
- Income from interest (coupon) on government bonds, municipal bonds, interest on deposit at credit institutions, interest on life insurance policies
- Income from remittances
- Night shift pay, overtime pay, unused annual leave payouts
- Retirement pensions paid by the Social Insurance Fund; income paid by the supplemental retirement insurance fund or voluntary pension fund
- Income from scholarships
- Income from compensation under life or non-life insurance policies, compensation for occupational accidents, state compensation, and other compensations
- Income from charitable organizations and charity funds
- Income from foreign aid
- Income from salaries and remunerations of Vietnamese seafarers
- Income from provision of goods and/or services directly serving offshore fishing activities
- Income from transfer of green house gas (GHG) reduction results, transfer of carbon credits; income from interest on green bonds, transfer of green bonds
- Income from salaries and remunerations for performance of science, technology and innovation tasks
- Income from copyrights of performance of science, technology and innovation tasks
- Income of individual investors and experts from startups, founders of startups, individual investors in venture capital funds
- Income from salaries and remunerations of foreign experts working for programs/projects funded by ODA grants, foreign non-governmental programs/projects in Vietnam; income of individuals who are Vietnamese nationals working for representative agencies of international organizations of the United Nations System in Vietnam; income of individuals who participate to UN peacekeeping forces
- Income of individuals who are owners of sole proprietorships and individuals who are owners of single-member limited liability companies
Do you want to accurately determine the taxable income level, tax rate, calculation method, and procedures at the tax authority? Check out the next clips from VIVA by topic.
