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This is one of the notable provisions of Decree No. 253/2026/ND-CP, detailing a number of articles of, and providing measures for the implementation of, the Law on Personal Income Tax.
Under Clause 2, Article 49 of Decree No. 253/2026/ND-CP, resident individual taxpayers are entitled to deductions from their taxable income before tax is calculated on income from salaries and wages for medical and education-training expenses incurred by the taxpayers and their dependents, including:
- Medical examination and treatment expenses incurred at domestic medical establishments within the scope of services covered by health insurance, up to VND 23 million per year;
- Education and training expenses incurred at domestic educational institutions, up to VND 24 million per year, including tuition fees for preschool, general, vocational and higher education, as prescribed by the laws on education, and expenses for other professional skills training at educational institutions.
The above deductible expenses must satisfy the following conditions:
- They must be supported by invoices and lawful documents in accordance with law. For medical expenses, a statement of medical examination and treatment expenses used by medical examination and treatment establishments in accordance with the regulations of the Minister of Health is also required;
- The invoices and supporting documents for the deduction must contain the information of the taxpayer or the taxpayer's dependent;
- The expenses must not have been paid from other sources, including sponsorship, financial support, payments made on behalf of the taxpayer by organizations or individuals, the state budget, the social insurance fund, the health insurance fund, or insurance payments in any form.
The above provisions apply from the 2026 tax period.
