Rules on Education and Healthcare Deductions for Personal Income Tax in Hanoi
Hanoi tax authorities have announced the conditions and limits for individual income tax payers applying for deductions on education and healthcare expenses.
Hanoi tax authorities have clarified the procedures and legal limits that personal income tax payers must follow when applying deductions for education and healthcare expenses while determining their taxable income.
Annual Limits for Healthcare and Education Expenses
Healthcare expenses cover examination and treatment costs at domestic healthcare facilities under the health insurance coverage, and the total annual amount cannot exceed 23 million VND.
Education expenses cover costs incurred at domestic educational institutions, and the total annual amount cannot exceed the limit of 24 million VND; this scope includes all tuition fees from preschool to higher education.
Required Documents and Invoicing Conditions
It is mandatory to fully prove the aforementioned expenses through invoices and supporting documents in the prescribed manner.
For medical expenses, a detailed list of examination and treatment costs at healthcare facilities regulated by the Ministry of Health is also required.
Expense Items Not Eligible for Tax Deduction
The Hanoi City Tax Department stated that expenses arising from sponsorships, supports, or payments made on behalf of organizations and individuals will not be included in the tax deduction.
Additionally, expenditures made from the state budget, social security funds, health insurance funds, and other insurance payouts are also excluded from the deduction scope.
Taxpayers' Self-Declaration Obligation
According to Decree No. 253/2026/ND-CP, taxpayers must personally declare their tax obligations when claiming deductions for healthcare and education expenses.
When performing the final personal income tax settlement, declarations must be based on actual expenses and made in comparison with relevant regulations.