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Is Income from Scientific Research Exempt from Personal Income Tax?
I am a member participating in a ministry-level scientific and technological research project subject to selection registration. The task description for 2025 has been approved by the competent authority, and the project is currently being implemented during the 2026-2027 period. Under Clause 17, Article 4 of the Personal Income Tax Law No. 109/2025/QH15, "Income from wages and salaries derived from performing scientific, technological, and innovation tasks" is exempt from personal income tax. I would like to ask whether individual income from wages and salaries earned while performing scientific and technological tasks funded 100% by the state budget is exempt from personal income tax. If tax-exempt, does this apply to all scientific and technological tasks, or only to those associated with innovation? Additionally, has any guiding document been issued by competent state authorities regarding this matter yet?
Answer: The Ministry of Finance responds to this issue as follows: Under Clause 17, Article 4 of the Personal Income Tax Law No. 109/2025/QH15, "Income from wages and salaries derived from performing scientific, technological, and innovation tasks" is defined as income exempt from personal income tax, regardless of whether the scientific, technological, and innovation tasks use the state budget or not.
The identification of scientific, technological, and innovation tasks shall comply with the legislation on science, technology, and innovation.
Currently, the Ministry of Finance has submitted the dossier for the draft Decree detailing a number of articles and measures for organizing and guiding the implementation of the Personal Income Tax Law No. 109/2025/QH15 to the Government for consideration, approval, and promulgation according to its competence.
Source of the article here.
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