{"id":2183,"date":"2025-07-12T10:27:23","date_gmt":"2025-07-12T03:27:23","guid":{"rendered":"http:\/\/kthtx.vn\/?p=2183"},"modified":"2025-07-16T14:20:05","modified_gmt":"2025-07-16T07:20:05","slug":"luat-thue-thu-nhap-ca-nhan-tncn-tai-viet-nam-ap-dung-tinh-den-nam-2025","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2025\/07\/12\/luat-thue-thu-nhap-ca-nhan-tncn-tai-viet-nam-ap-dung-tinh-den-nam-2025\/","title":{"rendered":"Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1ea1i Vi\u1ec7t Nam (\u00e1p d\u1ee5ng t\u00ednh \u0111\u1ebfn n\u0103m 2025)"},"content":{"rendered":"\n<p> D\u01b0\u1edbi \u0111\u00e2y l\u00e0 th\u00f4ng tin c\u01a1 b\u1ea3n v\u00e0 \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1ea1i Vi\u1ec7t Nam (\u00e1p d\u1ee5ng t\u00ednh \u0111\u1ebfn n\u0103m 2025):<\/p>\n\n\n\n<p><strong>\ud83d\udd0d&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN<\/strong><\/p>\n\n\n\n<p>L\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: C\u00f3 m\u1eb7t \u1edf Vi\u1ec7t Nam \u2265 183 ng\u00e0y\/n\u0103m ho\u1eb7c c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean.<\/li><li>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa: Kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u01b0 tr\u00fa, ch\u1ec9 b\u1ecb \u0111\u00e1nh thu\u1ebf thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/li><\/ul>\n\n\n\n<p><strong>\ud83d\udcbc&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>2. C\u00e1c lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/strong><\/p>\n\n\n\n<p>G\u1ed3m 10 nh\u00f3m thu nh\u1eadp ch\u00ednh:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/li><li>Thu nh\u1eadp t\u1eeb kinh doanh (h\u1ed9 c\u00e1 th\u1ec3, freelancer\u2026)<\/li><li>Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n (l\u00e3i c\u1ed5 t\u1ee9c, g\u00f3p v\u1ed1n\u2026)<\/li><li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/li><li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/li><li>Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/li><li>Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n<\/li><li>Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/li><li>Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf<\/li><li>Thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng<\/li><\/ol>\n\n\n\n<p><strong>\ud83d\udcb0&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>3. Bi\u1ec3u thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng (c\u00e1 nh\u00e2n c\u01b0 tr\u00fa)<\/strong><\/p>\n\n\n\n<p>\u00c1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>B\u1eadc<\/strong><\/td><td><strong>Thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng (tri\u1ec7u VN\u0110)<\/strong><\/td><td><strong>Thu\u1ebf su\u1ea5t (%)<\/strong><\/td><\/tr><tr><td>1<\/td><td>\u0110\u1ebfn 5 tri\u1ec7u<\/td><td>5%<\/td><\/tr><tr><td>2<\/td><td>Tr\u00ean 5 &#8211; 10 tri\u1ec7u<\/td><td>10%<\/td><\/tr><tr><td>3<\/td><td>Tr\u00ean 10 &#8211; 18 tri\u1ec7u<\/td><td>15%<\/td><\/tr><tr><td>4<\/td><td>Tr\u00ean 18 &#8211; 32 tri\u1ec7u<\/td><td>20%<\/td><\/tr><tr><td>5<\/td><td>Tr\u00ean 32 &#8211; 52 tri\u1ec7u<\/td><td>25%<\/td><\/tr><tr><td>6<\/td><td>Tr\u00ean 52 &#8211; 80 tri\u1ec7u<\/td><td>30%<\/td><\/tr><tr><td>7<\/td><td>Tr\u00ean 80 tri\u1ec7u<\/td><td>35%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\ud83e\uddee&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>4. C\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong><\/p>\n\n\n\n<p>Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/p>\n\n\n\n<p><strong>\ud83d\udca1 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh:<br><ul><li>B\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/li><li>M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/li><\/ul><\/li><li><\/li><li>C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/li><li>C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, khuy\u1ebfn h\u1ecdc\u2026 (n\u1ebfu c\u00f3)<\/li><\/ul>\n\n\n\n<p><strong>\ud83e\uddfe&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>5. Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/strong><\/p>\n\n\n\n<p><strong>a)&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Thu\u1ebf su\u1ea5t: 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng (c\u00f3 th\u1ec3 cao h\u01a1n n\u1ebfu k\u00ea khai kh\u00f4ng \u0111\u00fang gi\u00e1 th\u1ecb tr\u01b0\u1eddng)<\/li><\/ul>\n\n\n\n<p><strong>b)&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Thu\u1ebf su\u1ea5t: 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/li><\/ul>\n\n\n\n<p><strong>c)&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Thu\u1ebf su\u1ea5t: 10% ph\u1ea7n gi\u00e1 tr\u1ecb tr\u00fang th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/li><\/ul>\n\n\n\n<p><strong>\ud83d\udcc6&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>6. Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf: Tr\u01b0\u1edbc 30\/4 c\u1ee7a n\u0103m k\u1ebf ti\u1ebfp.<\/li><li>N\u1ebfu ch\u1ec9 c\u00f3 1 ngu\u1ed3n thu nh\u1eadp t\u1eeb c\u00f4ng ty v\u00e0 \u0111\u00e3 tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n: C\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n cho c\u00f4ng ty.<\/li><\/ul>\n\n\n\n<p><strong>\ud83d\udccc&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>7. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i<\/li><li>Tr\u1ee3 c\u1ea5p x\u00e3 h\u1ed9i, tai n\u1ea1n, th\u00f4i vi\u1ec7c\u2026<\/li><li>Thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng gi\u1eefa ng\u01b0\u1eddi th\u00e2n trong ph\u1ea1m vi b\u1ed1 m\u1eb9 &#8211; con, v\u1ee3 ch\u1ed3ng, anh ch\u1ecb em ru\u1ed9t\u2026<\/li><\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 th\u00f4ng tin c\u01a1 b\u1ea3n v\u00e0 \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1ea1i Vi\u1ec7t Nam (\u00e1p d\u1ee5ng t\u00ednh \u0111\u1ebfn n\u0103m 2025): \ud83d\udd0d&nbsp; 1. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN L\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf: C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: &hellip; <\/p>\n","protected":false},"author":1,"featured_media":1710,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[5],"tags":[122],"class_list":["post-2183","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-thue","tag-thue-tncn-2023","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2183","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2183"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2183\/revisions"}],"predecessor-version":[{"id":2184,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2183\/revisions\/2184"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1710"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}