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).