🇻🇳 Vietnam · Guide
How Income Tax Works in Vietnam
Vietnam reformed personal income tax in 2026 (Law 109/2025): 7 brackets became 5, and personal deductions rose sharply. Taxable income = gross − insurance − VND 15.5M personal deduction − VND 6.2M per dependent.
The 2026 PIT brackets (monthly)
| Monthly taxable income (VND) | Rate |
|---|---|
| Up to 10,000,000 | 5% |
| 10,000,001 – 30,000,000 | 10% |
| 30,000,001 – 60,000,000 | 20% |
| 60,000,001 – 100,000,000 | 30% |
| Over 100,000,000 | 35% |
Worked example
Monthly salary of VND 30,000,000 (local, no dependants): SI 2.4M + HI 0.45M + UI 0.3M = 3.15M. Taxable = 30 − 3.15 − 15.5 = 11.35M. PIT = 500,000 + 10% × 1.35M = VND 635,000. Take-home ≈ VND 26,215,000.
Mandatory insurance
Employees pay 8% social + 1.5% health (capped at VND 50.6M/month from July 2026), plus 1% unemployment for Vietnamese nationals — foreigners are exempt from UI.
Try it: Vietnam salary calculator →
Sources: General Department of Taxation (gdt.gov.vn), PIT Law 109/2025. Estimate only — not tax advice.