Personal income tax refunds, how to calculate personal income tax refunds, online refund procedures in 2025, and when to receive a personal income tax refund are issues of great interest to many workers and individuals with income during tax filing season. Personal income tax is a mandatory financial obligation, but taxpayers also have the right to a refund of any overpaid tax if they meet the eligibility requirements.
In reality, many cases of overpayment occur due to withholding tax, income falling below the taxable threshold, or exemptions that are not claimed for refund. This article will help you understand what personal income tax refunds are, the conditions, how to claim them, and important notes to avoid missing out on your legitimate financial rights.
What is personal income tax refund? When is personal income tax refund available?
The concept of personal income tax refund according to legal regulations.
According to Clause 6, Article 8 of the 2019 Tax Administration Law, personal income tax refund is the process by which the tax authority reimburses an individual the amount of tax overpaid compared to the actual amount due after tax settlement. The refund is not automatic; individuals must proactively declare, submit documentation, and prove their right to receive the refund.
Article 23 of Circular 111/2013/TT-BTC also clearly stipulates: Individuals whose tax payments exceed the amount due after final settlement may request a refund of the difference, provided they meet all the required documents and conditions.
Common cases eligible for personal income tax refund
You may be eligible for a tax refund if you fall into one of the following common situations:
- Having income below the taxable threshold, but still being subject to withholding tax because the paying agency applies the 10% or 20% rates;
- Exemptions are granted under Articles 19, 20, and 21 of the Personal Income Tax Law, but these cannot be adjusted at the time of deduction;
- Overpaying taxes during the provisional tax calculation period is particularly problematic for individuals with multiple sources of income or those who change jobs during the year.;
- Individuals residing for less than 183 days, or foreigners leaving Vietnam, will have their taxes recalculated according to the regulations for non-resident individuals.;
- Individuals who did not have a tax identification number at the time of deduction, but registered and verified it later.
Here are some practical examples:
- Ms. Mai (an office worker with an income of 8 million VND/month) had tax deductions (10%) applied to her overtime pay. After tax settlement, her total income did not exceed 132 million VND/year, so she was fully refunded the tax paid.
- Mr. Khanh works at two companies, each with a deduction of 10%. In total, his taxable income only needs to be paid at tax bracket 1. When settling his tax return, he is reimbursed for the difference in tax paid compared to the actual tax bracket.
What income level qualifies for a personal income tax refund?
To determine if you are eligible for a tax refund, you need to consider whether your taxable income after deductions exceeds the tax-free threshold.
Tax-free income threshold in 2025
According to the Personal Income Tax Law and the regulations in Resolution 954/2020/UBTVQH14:
- Personal deduction amount: VND 11,000,000/month
- Dependent deduction amount: VND 4,400,000/person/month
In other words, if you have no dependents and your taxable income is 11 million VND/month or less, you don't have to pay tax. If any tax has been deducted, you will receive a refund.
Quick reference table:
| Family circumstances | Maximum tax-free income (VND/month) |
|---|---|
| No dependents | 11.000.000 |
| 1 dependent | 15.400.000 |
| 2 dependents | 19.800.000 |
| 3 dependents | 24.200.000 |
How to calculate personal income tax refunds in common cases
Case 1: The individual has one source of income.
Individuals who work for only one company are entitled to monthly deductions. At the end of the year, if their total income after deductions is less than the taxable threshold, they are entitled to a refund of the amount paid.
Example: Total annual income 130 million, personal deductions 132 million → no tax payable → full refund of the deducted amount.
Case 2: Individuals with multiple sources of income
Each paying entity deducts 10% as per regulations. When totaling for settlement, if the actual tax amount is lower than the total deduction, the difference will be refunded.
Example: Total income from two sources is 200 million. Actual deductions are 20 million. For tax settlement, only 10 million needs to be paid → a refund of 10 million is given.
Factors affecting the amount of tax refunded:
- Personal allowance
- Residence/Workplace Status
- Is the tax identification number valid?
What documents are needed for the online personal income tax refund procedure in 2025?
Tax refunds are now processed entirely online through the General Department of Taxation's eTax system.
The tax refund application includes:
- Personal Income Tax Final Settlement Declaration Form 02/QTT-TNCN
- Appendix 05-1/BK-TNCN (if there are multiple payment sources)
- Scanned copy of ID card/Citizen Identification Card
- Certificate of personal income tax deduction
- Bank account number in the account holder's name (for receiving refunds)
Steps to follow:
- Log in to the portal thuedientu.gdt.gov.vn
- Select individual → Tax settlement
- Enter information for form 02/QTT-TNCN
- Download the necessary appendices and documents.
- Electronically sign and send to the tax authority.
How can I know if my personal income tax refund has been processed?
After submitting your application, you can track its processing progress on the system.
Check your tax refund status:
- Go to the "Lookup" section on the eTax portal.
- Select the tax refund application that has been submitted.
- Track the status: “Received”, “Processed”, “Additional Request Required”, or “Completed”
If the tax authorities require additional documents, you will receive specific notification via email or through the system.
How long does it take to get a personal income tax refund?
According to Clause 3, Article 58 of the 2019 Tax Administration Law:
- If the application is valid: processing within 6 business days.
- If verification is required: up to 40 business days.
In fact, if the application is complete, the information is correct, and the bank account is in the applicant's name, the tax refund will be transferred within 7–15 days.
How to get a quick and proper personal income tax refund.
- Declare all sources of income fully, without omitting anything.
- Ensure your tax identification number is activated and the information is correct.
- Prepare all necessary documents, especially confirmation of tax deductions from your workplace.
- If you are unsure, you should have it checked by a professional before submitting it.
Some things to keep in mind when claiming personal income tax to avoid rejection.
- Do not enter the wrong refund account number.
- Do not underdeclare any income during the year.
- Do not use temporary or unactivated tax identification numbers.
- The application must have a valid electronic signature (if submitted online).
Conclusion and recommendations
Personal income tax refunds are a legitimate right, but few people take advantage of them due to a lack of understanding of the conditions and procedures. Filing your tax return correctly, completely, and on time not only helps protect your financial interests but also avoids future problems.
If you need assistance with income verification, tax return filing, or preparing a proper personal income tax refund application, please do not hesitate to contact us. Master Accountant Network (MAN) – a unit specializing in corporate tax and accounting consulting.
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Hotline/Zalo: 0903 963 163 – 0903 428 622
- E-mail: man@man.net.vn
