According to Article 3 of Circular 111/2013/TT-BTC (amended and supplemented by Circular 92/2015/TT-BTC), there are 16 income items exempt from personal income tax, including:

1. 1. Transfer of real estate between relatives or common property upon divorce.
   2. Transfer of house and land only to an individual.
   3. Land use rights are allocated by the State without charge.
   4. Inheritance and gifts of real estate between relatives.
   5. Converting agricultural land does not change the purpose of use.
   6. Agriculture, forestry, salt, and unprocessed aquatic products.
   7. Interest on deposits, life insurance contracts, Government bonds.
   8. Remittances received from abroad.
   9. Overtime and night pay is higher than basic pay.
   10. Pension from the Social Insurance Fund or voluntary retirement.
   11. Scholarships from the budget or domestic/foreign organizations.
   12. Compensation for insurance contracts, labor accidents, and resettlement.
   13. Income from non-profit charitable funds.
   14. Foreign aid for charitable and humanitarian purposes.
   15. Salary for seafarers working for international shipping companies.
   16. Income from offshore fishing.

These incomes need to be proven by valid documents and records according to the law.