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Personal Income Tax

Personal Income Tax Calculation for Teachers Providing Tutoring at School

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Based on:Thông tư số 111/2013/TT-BTC (Điều 2); Luật Thuế Thu nhập cá nhân; Nghị định số 65/2013/NĐ-CP - Ministry of Finance

This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.

Tay Ninh Tax Department responds to a question about personal income tax calculation for a teacher's income from providing tutoring at school - specifically 30 sessions per year at 700,000 VND each, totaling 35,000,000 VND per year, paid by parents. According to the tax authority's guidance, tutoring income at school constitutes employment income (Article 2 of Circular 111/2013/TT-BTC). Taxable income is determined after deducting allowable deductions (personal deductions, mandatory insurance, etc.). The 35,000,000 VND per year is not the full taxable amount but rather gross income before deductions. Since this is employment income, the progressive tax schedule applies. The teacher must combine all employment income (including tutoring) for the year and calculate tax under the progressive schedule after applying eligible deductions.

PIT on Teachers' Tutoring Income

Responding authority: Tay Ninh Tax Department Response date: 10/03/2026 Legal basis: Article 2, Circular 111/2013/TT-BTC; PIT Law and implementing documents

Specific Scenario

  • Teacher providing tutoring at school: 30 sessions/year
  • Per session: 700,000 VND
  • Total tutoring income for 2024: 35,000,000 VND
  • Payer: Parents of students

Income Classification

Income from tutoring at school is classified as employment income under Article 2 of Circular 111/2013/TT-BTC, not business income.

PIT Calculation Method

  1. Taxable income = Total employment income (base salary + tutoring) - Tax-exempt items
  2. Net taxable income = Taxable income - Personal deductions (11M VND/month for self + 4.4M/month per dependent) - Mandatory insurance contributions
  3. PIT payable = Apply progressive tax schedule (5% to 35%)

Important notes:

  • 35,000,000 VND is pre-deduction income, NOT taxable income
  • Must be combined with all other employment income in the year
  • If total net taxable income ≤ 132M VND/year (11M/month) with no dependents → No PIT liability
Thông tư số 111/2013/TT-BTC (Điều 2); Luật Thuế Thu nhập cá nhân; Nghị định số 65/2013/NĐ-CP

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