How much tax is due on a Tết bonus in Vietnam? 2027 table
The extra personal income tax on a Tết bonus or 13th-month pay of VND 5 to 200 million, by monthly salary and dependants. Figures are for a bonus paid in January 2027 and come from the Tết bonus calculator itself; open an amount for the full table.
Updated: · By the Công Cụ Nhanh team
Quick table (no dependants, in VND)
| Bonus | Salary VND 15m | Salary VND 20m | Salary VND 30m | Salary VND 50m |
|---|---|---|---|---|
| VND 5m | 146,250 | 250,000 | 500,000 | 925,000 |
| VND 10m | 396,250 | 620,000 | 1,000,000 | 1,925,000 |
| VND 15m | 792,500 | 1,120,000 | 1,500,000 | 2,925,000 |
| VND 20m | 1,292,500 | 1,620,000 | 2,135,000 | 3,925,000 |
| VND 25m | 1,792,500 | 2,120,000 | 3,135,000 | 4,925,000 |
| VND 30m | 2,292,500 | 2,860,000 | 4,135,000 | 5,925,000 |
| VND 40m | 4,085,000 | 4,860,000 | 6,135,000 | 8,850,000 |
| VND 50m | 6,085,000 | 6,860,000 | 8,270,000 | 11,850,000 |
| VND 60m | 8,085,000 | 9,100,000 | 11,270,000 | 14,850,000 |
| VND 70m | 10,877,500 | 12,100,000 | 14,270,000 | 17,850,000 |
| VND 80m | 13,877,500 | 15,100,000 | 17,270,000 | 21,312,500 |
| VND 100m | 19,877,500 | 21,220,000 | 23,837,500 | 28,312,500 |
| VND 120m | 26,773,750 | 28,220,000 | 30,837,500 | 35,312,500 |
| VND 150m | 37,273,750 | 38,720,000 | 41,337,500 | 45,812,500 |
| VND 200m | 54,773,750 | 56,220,000 | 58,837,500 | 63,312,500 |
Each cell is the extra tax in the bonus month compared with a month without it. Dependants lower the tax: see each amount.
Reading the table
A bonus is added to the salary of the month it is paid and taxed on the progressive table, so the tax on the bonus is the difference between the month with and without it. For a VND 20 million salary and a VND 20 million bonus, the month's tax rises from VND 120,000 to VND 1,740,000, leaving VND 18,380,000 of the bonus.
No social, health or unemployment insurance is deducted from a bonus. The withholding in the bonus month is often higher than the real tax for the year, so many employees get part of it back at the annual finalisation.
Assumptions
- Bonus paid in January 2027: five-bracket table, VND 15.5 million personal and 6.2 million dependant deductions, base salary VND 2,530,000.
- Insured salary equals the monthly salary, region I; no other income that month besides salary and bonus.
- For tax residents, including foreigners who are residents. Non-residents pay a flat 20% instead.
Open the Tết bonus tax calculator