How old do parents have to be for their children to be considered for child support and tax deduction?

(Dan Tri) - When parents meet the conditions of working age and income level, they are considered dependents to calculate the family deduction for their children when paying personal income tax.

Discussing how to calculate personal income tax with employees, Ms. Vu Thuy Trang, Deputy Director of YouMe Law Company Limited, said that, based on the provisions of Circular No. 111/2013/TT-BTC of the Ministry of Finance , biological father, biological mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, adoptive father, legal adoptive mother of the taxpayer are the subjects considered as dependents. Determining dependents to calculate family deductions for taxpayers.

The specific cases are prescribed as follows:

People of working age who are disabled, unable to work and have no income or whose average monthly income in the year from all sources does not exceed 1 million VND.

People outside working age have no income or have an average monthly income in the year from all sources of income not exceeding 1 million VND.

Ms. Trang said that according to the provisions of Article 4 of Decree No. 135/2020/ND-CP on retirement age, the retirement age under normal working conditions in 2025 for men is 61 years and 3 months, and for women is 56 years and 8 months.

Based on the above regulations, in 2025, parents in one of the following cases will be considered dependents to calculate family deductions for their children when paying personal income tax:

Father from 61 years and 3 months, mother from 56 years and 8 months, no income or average monthly income in the year from all sources of income not exceeding 1 million VND.

Father under 61 years and 3 months, mother under 56 years and 8 months, disabled, unable to work and has no income or has average monthly income in the year from all sources of income not exceeding 1 million VND.

Source: https://dantri.com.vn/an-sinh/bo-me-bao-nhieu-tuoi-thi-con-duoc-tinh-phan-nuoi-duong-giam-tru-thue-20241213110140156.htm