Quick answer
Personal income tax on salary = income subject to tax × the progressive tax rates. Income subject to tax = total income − tax-exempt allowances − compulsory insurance − family deductions (VND 15.5m a month for you, 6.2m a month per dependant) − other deductions. From the 2026 tax year there are five brackets: 5%, 10%, 20%, 30% and 35%.
How is income tax on salary calculated in Vietnam?
This calculator works out personal income tax for tax residents earning salaries and wages in Vietnam: per month (what your employer withholds) or for the whole year (the annual finalisation), with the tax in each bracket and a comparison with the 2025 rules. For the finalisation, enter the tax already withheld to see whether you owe more or are due a refund.
How to calculate personal income tax
- 1
Choose the tax year: 2026 (five brackets, 15.5m / 6.2m deductions) or 2025 (seven brackets, 11m / 4.4m), and whether to calculate one month or the full year.
- 2
Enter total salary and wage income for the period (before insurance and tax).
- 3
Enter compulsory insurance paid from your payslip, or press “Estimate 10.5% from income” to fill it in quickly (caps included).
- 4
Enter the number of registered dependants. Open “Other deductions” for tax-exempt allowances, charitable donations or, for the finalisation, tax already withheld.
- 5
Read the tax due, effective rate, breakdown and bracket table; the comparison tile shows the tax under the other year's rules.
Five-bracket table (from the 2026 tax year)
| Bracket | Income subject to tax / year | Income subject to tax / month | Rate |
|---|---|---|---|
| 1 | Up to VND 120m | Up to VND 10m | 5% |
| 2 | Over 120m to 360m | Over 10m to 30m | 10% |
| 3 | Over 360m to 720m | Over 30m to 60m | 20% |
| 4 | Over 720m to 1.2bn | Over 60m to 100m | 30% |
| 5 | Over VND 1.2bn | Over VND 100m | 35% |
Swipe sideways to see the whole table →
Personal Income Tax Law No. 109/2025/QH15, Article 9 (in force 1 July 2026; the salary and wage rules for residents apply from the 2026 tax year).
2025 versus 2026 rules
| Item | 2025 | From 2026 |
|---|---|---|
| Personal deduction | VND 11m / month | VND 15.5m / month |
| Deduction per dependant | VND 4.4m / month | VND 6.2m / month |
| Number of brackets | 7 (5%–35%) | 5 (5%–35%) |
| 35% starts above | VND 80m / month | VND 100m / month |
| Legal basis | PIT Law 2007 (amended 2012), Resolution 954/2020/UBTVQH14 | Law 109/2025/QH15, Resolution 110/2025/UBTVQH15 |
Worked examples
Salary VND 25m a month, no dependants
Insurance VND 2,625,000; income subject to tax = 25,000,000 − 2,625,000 − 15,500,000 = 6,875,000; tax = 6,875,000 × 5% = VND 343,750 (effective rate 1.38%). Under the 2025 rules it would be VND 956,250.
Cross-check: VND 50m, two dependants
Insurance VND 5,250,000; deductions 15.5m + 12.4m = 27.9m; income subject to tax VND 16,850,000; tax = 10,000,000 × 5% + 6,850,000 × 10% = VND 1,185,000 a month.
2026 annual finalisation
Total salary VND 420m, insurance 44.1m, one dependant, 6m already withheld: annual deductions (15.5m + 6.2m) × 12 = 260.4m; income subject to tax 115.5m; tax VND 5,775,000; VND 225,000 to be refunded or offset.
Common mistakes
- Applying one rate to the whole income.
- The table is progressive: the first 10m is taxed at 5%, the next slice up to 30m at 10%, and so on. See “Tax by bracket”.
- Using monthly thresholds for the annual finalisation.
- Choose “Full year (finalisation)”: thresholds and deductions are multiplied by 12.
- Deducting allowances and insurance twice.
- Tax-exempt allowances are removed from taxable income once; compulsory insurance is a separate deduction. Fill in each box once.
- Using it for casual income or non-residents.
- The tool is for tax residents with an employment contract. Casual payments of VND 2m or more are usually withheld at 10%, and non-residents pay a flat 20%.
Your effective rate is lower than you think
Thanks to the higher family deductions and the progressive table, someone earning VND 25m a month with no dependants pays about 1.4% of their income. The top rate you reach (the marginal rate) only applies to the slice above each threshold, not to everything.
The “Effective tax rate” tile is total tax divided by total income, handy for comparing salaries or years.
When do you have to file yourself?
With one employer and an authorisation, your employer files the finalisation for you. With two or more income sources, withheld casual income, or a refund to claim, you usually file with the tax office yourself.
The calculator is for reference; the real finalisation relies on withholding certificates, dependant registrations and current tax-office guidance.
Glossary
- Taxable income
- Total salary and wage income minus tax-exempt items (certain allowances defined by law).
- Income subject to tax
- Taxable income minus compulsory insurance, family deductions and other deductions; the figure the tax table is applied to.
- Progressive taxation
- Each slice of income falling in a bracket is taxed at that bracket's rate; a raise never increases the rate on income already taxed.
- Effective rate
- Total tax ÷ total income; always below the rate of the highest bracket you reach.
- Tax finalisation
- Recalculating tax for the whole year once it ends, to pay more or get back the difference from what was withheld.
Frequently asked questions
From which month does the five-bracket table apply in 2026?
Law 109/2025/QH15 takes effect on 1 July 2026, but its rules for residents' salary and wage income apply to the whole 2026 tax year, i.e. from January 2026.
At what income do I start paying tax?
From 2026, with no dependants: once income after insurance exceeds VND 15.5m a month (about VND 17.3m gross with full 10.5% insurance). Each dependant raises the threshold by 6.2m.
Who counts as a dependant?
Minor children or children in education, disabled children; a spouse, parents or others who cannot work or have low income as defined by law. They must be registered and have a tax code.
Are bonuses taxed?
Yes. Bonuses (except a few special awards defined by law) are added to taxable income in the month received or at the annual finalisation.
Why can I choose 2025?
To finalise or check 2025 income under the seven-bracket table and the 11m / 4.4m deductions, and to see how much less tax you pay from 2026.
Is the data I enter stored?
No. The calculation runs entirely in your browser and your income is never sent anywhere.
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