HƯỚNG DẪN CÁCH TÍNH ƯU ĐÃI THUẾ THU NHẬP CÁ NHÂN ĐỐI VỚI CHUYÊN GIA, NHÀ KHOA HỌC LÀM VIỆC TRONG LĨN

1.1. Eligible beneficiaries of tax incentives

Pursuant to Clause 2, Article 8 of Decree No. 20/2026/ND-CP, beneficiaries of personal income tax incentives include:

Individuals who are experts or scientists as prescribed by the Law on Science, Technology and Innovation 2025 and its guiding documents, and who earn income from salaries and wages received from:

1. Innovative startup enterprises;
2. Research and development centers;
3. Intermediary organizations supporting innovative startups.

Accordingly, not all experts and scientists are automatically entitled to tax incentives under this provision. Individuals must satisfy the eligibility requirements and earn income from salaries and wages at organizations falling within the scope of the above provisions.

1.2. Period of time and level of tax incentives

Pursuant to Clause 2, Article 8 of Decree No. 20/2026/ND-CP, individuals satisfying the conditions are entitled to personal income tax incentives as follows:

1. Tax exemption for 02 years (24 consecutive months). Individuals are exempt from personal income tax on eligible income from salaries and wages for a period of 02 years.
2. A 50% reduction in the tax payable for the following 04 years (48 consecutive months). After the tax exemption period, individuals are entitled to a 50% reduction in the personal income tax payable on eligible income for the following 04 years.

The tax exemption and reduction periods shall be calculated consecutively from the month in which the income eligible for tax exemption or reduction arises. Where income arises during a month, the tax exemption or reduction period shall be calculated as a full month.

2. Method of calculating the amount of personal income tax exempted or reduced

Where an individual earns both income from salaries and wages eligible for tax exemption or reduction under Clause 2, Article 8 of Decree No. 20/2026/ND-CP and other income from salaries and wages, the amount of tax exempted or reduced shall be determined according to the following 02 formulas:

(i) Formula for calculating the amount of tax exempted in a tax period:

Example: Mr. A is a scientific expert who satisfies the conditions for tax incentives under Clause 2, Article 8 of Decree No. 20/2026/ND-CP. In the tax period, Mr. A has total taxable income from salaries and wages of VND 600 million, of which VND 360 million is tax-exempt income. Assume that the personal income tax calculated on the total income from salaries and wages in the tax period is VND 60 million.

The amount of personal income tax exempted for Mr. A is determined as follows: VND 60,000,000 × (VND 360,000,000 / VND 600,000,000) = VND 36,000,000. Accordingly, Mr. A is exempt from VND 36 million in personal income tax in the tax period.

(ii) Formula for calculating the amount of tax reduced in a tax period:

Example: Ms. B is a scientist who satisfies the conditions for tax incentives under Clause 2, Article 8 of Decree No. 20/2026/ND-CP and is currently within the period eligible for a 50% tax reduction. In the tax period, Ms. B has total taxable income from salaries and wages of VND 800 million, of which VND 400 million is income eligible for tax reduction. Assume that the personal income tax calculated on the total income from salaries and wages in the tax period is VND 100 million.

The amount of personal income tax reduced for Ms. B is determined as follows: 50% × VND 100,000,000 × (VND 400,000,000 / VND 800,000,000) = VND 25,000,000. Accordingly, Ms. B is entitled to a reduction of VND 25 million in personal income tax in the tax period.

The above is guidance on determining personal income tax incentives for experts and scientists under Clause 2, Article 8 of Decree No. 20/2026/ND-CP. The determination of the amount of tax exempted or reduced must be based on actual income and the personal income tax calculated on the total income from salaries and wages in the tax period.

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