Many localities and ministries have also proposed to add deductions to support the costs of education, health care, housing, voluntary social insurance and investments for human development. At the same time, regulations are added to support special cases such as employees who are single parents, or have relatives with serious illnesses, etc.

Agreeing with the above recommendations, people want to consider changing the family deduction level without waiting for the roadmap to comprehensively amend the Personal Income Tax Law. Because from 2020 - 2023, the Covid-19 pandemic has had a strong impact on the socio-economic situation of both the world and Vietnam. A series of essential goods have increased in price. The minimum wage has also increased, along with an increase in social insurance and health insurance contributions.

If following the announced roadmap, the draft Personal Income Tax Law will be submitted to the National Assembly in October 2025, approved in May 2026 and likely to take effect in 2027.

Thus, considering amending personal income tax earlier than the previously proposed roadmap is in line with reality, accompanying the people, and nurturing revenue sources.