How to use this calculator
Step 1 — Enter your monthly gross salary in dong.
Step 2 — Select your nationality. Vietnamese nationals pay 1% unemployment insurance; foreigners are exempt — this changes the result.
Step 3 — Enter your number of dependents. Each dependent gives VND 6.2M/month off taxable income (plus your own VND 15.5M personal deduction).
Step 4 — Hit "Calculate Net Pay". The 2026 reform collapsed PIT to five bands and doubled the deductions — make sure any other calculator you compare with isn't still on the old 7-band system.
How salary deductions work in Vietnam
| Monthly taxable income (VND) | PIT 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% |
Taxable income = gross − insurance − VND 15.5M personal deduction − VND 6.2M per dependent. SI/HI capped at VND 50.6M/month (from Jul 2026). Non-residents pay a flat 20% with no deductions. Sources: General Department of Taxation (gdt.gov.vn).
Deductions explained: insurance first, then 5 bands
Vietnam's payslip has two layers. First, compulsory insurance (locals only): 8% social + 1.5% health + 1% unemployment = 10.5% — but social insurance is capped at 20× the base salary (VND 50.6M/month) and health at the same, while unemployment has no practical ceiling. These do reduce taxable income. Foreigners skip unemployment insurance. Second, personal income tax: the 2026 five-band scale (5/10/20/25/30%) on (gross − insurance − VND 15.5M personal deduction − VND 6.2M per dependent). The reform doubled the old deductions and collapsed seven bands to five.
Worked examples
Example 1 — VND 20,000,000/month (local, no dependents): Insurance = 1.6M + 0.3M + 0.2M = VND 2.1M. Taxable = 20 − 2.1 − 15.5 = VND 2.4M. PIT = 5% × 2.4M = VND 120,000. Take-home = 20,000,000 − 2,100,000 − 120,000 = VND 17,780,000.
Example 2 — VND 80,000,000/month (local, 2 dependents): Insurance = 4.048M + 0.759M + 0.8M = VND 5.607M. Taxable = 80 − 5.607 − 15.5 − 12.4 = VND 46.493M. PIT = 500,000 + 2,000,000 + 20% × 16.493M = VND 5,798,600. Take-home = 80,000,000 − 5,607,000 − 5,798,600 = VND 68,594,400.
Common mistakes
1. The old 7-band system. The 2026 reform collapsed PIT to five bands — old calculators use the wrong rates.
2. The old VND 11M personal deduction. It rose to VND 15.5M (dependents to VND 6.2M each).
3. Unemployment insurance for foreigners. Foreign employees are exempt from the 1% UI — but many calculators apply it anyway.
Sources & verification
Figures compiled from: General Department of Taxation Vietnam.
Last verified: 23 October 2026.