Quick answer
Net pay = gross − compulsory insurance (10.5%: social 8%, health 1.5%, unemployment 1%, with caps) − personal income tax. Tax applies to income left after insurance, a VND 15.5m personal deduction and VND 6.2m per dependant, using the five-bracket 5%–35% table from the 2026 tax year. For example, VND 20m gross in region I with no dependants takes home VND 17,780,000.
What are gross and net salary?
Gross salary is the total pay in your contract before insurance and tax; net salary is what actually reaches your bank account. This calculator works both ways under the rules currently in force in Vietnam: contribution rates, caps based on the base salary and regional minimum wage, the new family deductions and the five-bracket tax table. Every step is shown, so you can check it against a payslip or use it when negotiating an offer.
How to convert gross and net salary
- 1
Pick a direction: “Gross → Net” if you know the contract salary, “Net → Gross” if you know the take-home pay you want and need the gross figure to ask for.
- 2
Enter the amount. 20,000,000, 20000000 and 20m all work.
- 3
Choose the rules in force (by default those from 1 July 2026), the minimum wage region where you work and the number of registered dependants.
- 4
If your employer pays insurance on a lower base salary, or your gross includes tax-exempt allowances, open “More options” and fill them in.
- 5
Read the four headline figures, the step-by-step breakdown, the employer contributions and the tax in each bracket. “Copy result” puts a one-line summary on your clipboard.
Compulsory insurance rates in 2026
| Contribution | Employee | Employer | Salary cap |
|---|---|---|---|
| Social insurance (pension, survivorship, sickness, maternity, work accidents) | 8% | 17.5% | 20 × base salary: VND 50,600,000 from 1 Jul 2026 (46,800,000 before) |
| Health insurance | 1.5% | 3% | 20 × base salary, same as social insurance |
| Unemployment insurance | 1% | 1% | 20 × regional minimum wage: VND 106.2 / 94.6 / 82.8 / 74 million (regions I–IV) |
| Total | 10.5% | 21.5% | — |
Swipe sideways to see the whole table →
Base salary is VND 2,340,000 (Decree 73/2024/ND-CP) until 30 June 2026 and VND 2,530,000 (Decree 161/2026/ND-CP) from 1 July 2026.
Progressive income tax table from the 2026 tax year
| Bracket | Monthly income subject to tax | Rate | Maximum tax in bracket |
|---|---|---|---|
| 1 | Up to VND 10m | 5% | VND 500,000 |
| 2 | Over 10m to 30m | 10% | VND 2,000,000 |
| 3 | Over 30m to 60m | 20% | VND 6,000,000 |
| 4 | Over 60m to 100m | 30% | VND 12,000,000 |
| 5 | Over VND 100m | 35% | — |
Swipe sideways to see the whole table →
Personal Income Tax Law No. 109/2025/QH15, Article 9; the salary and wage provisions apply from the 2026 tax year. Family deductions of VND 15.5m (taxpayer) and 6.2m (each dependant) come from Resolution 110/2025/UBTVQH15.
Regional minimum wages from 1 January 2026
| Region | Monthly minimum wage | Typical areas |
|---|---|---|
| Region I | VND 5,310,000 | Urban Hanoi, Ho Chi Minh City and other large cities |
| Region II | VND 4,730,000 | Other developed cities and towns |
| Region III | VND 4,140,000 | Towns and districts with industry |
| Region IV | VND 3,700,000 | All remaining areas |
Decree 293/2025/ND-CP. The full list of areas is in the decree's appendix; ask HR if you are unsure of your region.
Worked examples (from 1 July 2026, region I)
Gross VND 20m, no dependants
Insurance VND 2,100,000 (10.5%); income subject to tax = 20,000,000 − 2,100,000 − 15,500,000 = 2,400,000; tax VND 120,000 (bracket 1, 5%). Take-home VND 17,780,000. The employer pays another VND 4,300,000, a total cost of VND 24,300,000.
Gross VND 50m, two dependants
Insurance VND 5,250,000; deductions 15.5m + 2 × 6.2m = 27.9m; income subject to tax VND 16,850,000; tax = 500,000 + 685,000 = VND 1,185,000. Take-home VND 43,565,000.
What gross gives a VND 30m take-home?
Choose “Net → Gross”, enter 30,000,000, no dependants: you need a gross of VND 34,698,945 (insurance 3,643,389, tax 1,055,556). Round it to about 34.7m in a negotiation.
Insurance paid on an VND 8m base salary
Gross VND 30m but insurance paid on 8m: insurance is only VND 840,000, tax VND 866,000 and take-home VND 28,294,000. More cash today, but pension, maternity and unemployment benefits are later based on the 8m figure.
Common mistakes
- Multiplying the whole gross by a tax rate (e.g. 20m × 10%).
- Tax applies only to income subject to tax (after insurance and family deductions) and is progressive: each slice of income is taxed at its own bracket's rate.
- Forgetting the insurance caps on high salaries.
- Social and health insurance stop at 20 × base salary (VND 50.6m from 1 July 2026); unemployment insurance at 20 × the regional minimum wage. A VND 100m salary pays VND 5,807,000, not 10.5m.
- Still using the VND 11m / 4.4m deductions and the 7-bracket table for 2026.
- From the 2026 tax year the deductions are 15.5m / 6.2m and the table has five brackets. Choose “2025 (old rules)” only to compare with 2025 figures.
- Counting dependants who are not registered.
- A dependant only counts once registered with your employer or the tax office and given a tax code; enter 0 for anyone not yet registered.
- Comparing offers on net pay alone.
- Two identical gross salaries can mean different employer costs and insurance benefits if the insurance base differs. Check “Total employer cost”.
How does the Net → Gross direction work?
There is no neat reverse formula because insurance is capped and tax is progressive. The calculator searches gross amounts (by halving the range) until it finds the smallest gross whose take-home reaches your target, so the result matches the Gross → Net direction to the dong.
Many employers agree a net figure and work back to gross themselves. If the two sides assume different rules or dependant counts, the numbers will not match, so agree on those assumptions first.
Sources and reliability
The figures come from the original legal texts, checked on 21 October 2026: Personal Income Tax Law No. 109/2025/QH15 (five brackets), Resolution 110/2025/UBTVQH15 (family deductions), Decree 293/2025/ND-CP (regional minimum wages), Decrees 73/2024/ND-CP and 161/2026/ND-CP (base salary), the 2024 Social Insurance Law and the 2025 Employment Law (rates and caps).
Treat the result as an estimate: a real payslip also depends on rounding, bonuses, allowances, other deductions such as union fees or advances, and company policy.
Glossary
- Gross salary
- Total pay before compulsory insurance and personal income tax, usually the figure in the employment contract.
- Net salary
- Take-home pay after the employee's insurance contributions and personal income tax.
- Income subject to tax
- Taxable income minus compulsory insurance, family deductions and other allowed deductions; this is what the tax table is applied to.
- Family deduction
- An amount deducted before tax: VND 15.5m per month for the taxpayer and 6.2m for each dependant (from the 2026 tax year).
- Base salary / reference level
- The figure used for the social and health insurance cap (20 times): VND 2,530,000 from 1 July 2026.
- Regional minimum wage
- The lowest monthly wage allowed in each region (I–IV); also the basis of the unemployment insurance cap (20 times).
Frequently asked questions
Do I pay tax on a VND 15m gross salary?
From the 2026 tax year, in region I with no dependants: 15m − 1,575,000 insurance is below the 15.5m personal deduction, so no tax is due and take-home is VND 13,425,000.
From when does the VND 15.5m deduction apply?
Resolution 110/2025/UBTVQH15 applies the VND 15.5m (taxpayer) and 6.2m (dependant) deductions from the 2026 tax year, i.e. to income from January 2026.
Why did my insurance go up in July 2026 with the same salary?
Only if your insurance salary is above VND 46.8m: the social and health insurance cap rose from 46.8m to 50.6m when the base salary went up to VND 2,530,000 on 1 July 2026.
What does the minimum wage region change?
It sets the unemployment insurance cap (20 × regional minimum wage) and the lowest salary insurance may be paid on. For typical salaries it barely changes take-home pay.
Are Tet bonuses and a 13th-month salary taxed?
Yes, they are added to taxable income in the month you receive them. To estimate, add the bonus to that month's gross (not to the insurance salary).
Is my salary stored anywhere?
No. All calculations run in your browser and nothing is sent to a server.
How do I send my result to someone?
Click "Copy result link" and send it by chat or email. Whoever opens it sees the same figures you entered. The numbers live after the # in the link, a part browsers never send to the server, so the site does not log your salary; anyone with the link can see those numbers, though.
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