Uni 23-04-2026 - Guiding for personal income tax

Official letter 3962/TNI-QLDN1 guiding for personal income tax :

Based on the above regulations, night shift wages, overtime pay, and wages for days not taken as legally prescribed leave, arising during the 2026 personal income tax period (January 1, 2026 to December 31, 2026), are exempt from personal income tax as stipulated in Article 4 of the 2025 Personal Income Tax Law.