The costs of isolation and Covid 19 testing are not included in the employee's PIT taxable income.

On October 27, 2021, the General Department of Taxation - Ministry of Finance issued Official Letter No. 4110/TCT-DNNCN guiding the tax calculation for the costs of isolation and Covid 19 testing for employees.

Accordingly, the costs of medical isolation due to the Covid-19 epidemic at home and abroad for the case of work abroad (meals, accommodation, Covid-19 testing costs), transportation costs from the place of entry to Vietnam or from the place where the subject has to undergo medical isolation to the medical isolation facility, expenses for living needs during the quarantine days,...) to comply with the request of the competent State agency and the costs of Covid-19 testing or the purchase of Covid-19 test kits for employees, the cost of purchasing equipment for employees to To protect workers from the risk of infection during work, and expenses for accommodation and meals of employees staying at enterprises operating under the "3-on-site" option, these costs are included in the expenses. Fees are deductible when calculating corporate income tax and are not included in the employee's personal income taxable income.