How much tax is due on a VND 200 million Tết bonus?
Updated: · By the Công Cụ Nhanh team
Extra tax on a VND 200 million bonus by salary
| Monthly salary | No dependants | 1 dependant | 2 dependants |
|---|---|---|---|
| VND 10m | 53,207,500 | 51,037,500 | 48,867,500 |
| VND 15m | 54,773,750 | 52,603,750 | 50,433,750 |
| VND 20m | 56,220,000 | 54,170,000 | 52,000,000 |
| VND 25m | 57,562,500 | 55,702,500 | 53,566,250 |
| VND 30m | 58,837,500 | 57,045,000 | 55,132,500 |
| VND 40m | 61,075,000 | 59,525,000 | 57,870,000 |
| VND 50m | 63,312,500 | 61,762,500 | 60,212,500 |
| VND 60m | 64,863,950 | 63,933,950 | 62,673,250 |
| VND 80m | 67,833,950 | 66,903,950 | 65,973,950 |
In VND. Extra tax = January 2027 tax with the bonus − the tax that month without it; 10.5% insurance on salary, region I.
How much of a VND 200 million bonus you keep
| Monthly salary | No dependants | 1 dependant | 2 dependants |
|---|---|---|---|
| VND 10m | 146,792,500 | 148,962,500 | 151,132,500 |
| VND 15m | 145,226,250 | 147,396,250 | 149,566,250 |
| VND 20m | 143,780,000 | 145,830,000 | 148,000,000 |
| VND 25m | 142,437,500 | 144,297,500 | 146,433,750 |
| VND 30m | 141,162,500 | 142,955,000 | 144,867,500 |
| VND 40m | 138,925,000 | 140,475,000 | 142,130,000 |
| VND 50m | 136,687,500 | 138,237,500 | 139,787,500 |
| VND 60m | 135,136,050 | 136,066,050 | 137,326,750 |
| VND 80m | 132,166,050 | 133,096,050 | 134,026,050 |
In VND. Bonus after tax = bonus − extra tax; no insurance is deducted from a bonus.
How it works
A VND 200 million Tết bonus paid in January 2027 on a VND 50 million salary with no dependants raises that month's income subject to tax from VND 29,250,000 to VND 229,250,000, and the tax withheld from VND 2,425,000 to VND 65,737,500. The difference, VND 63,312,500, is the tax on the bonus (31.7% of it), so you keep VND 136,687,500.
The higher your salary, the higher the bracket the bonus lands in: the same VND 200 million costs VND 53,207,500 in tax on a VND 10 million salary and VND 67,833,950 on VND 80 million (33.9% of the bonus). Each dependant adds a VND 6.2 million monthly deduction and lowers the tax.
No social, health or unemployment insurance is taken from a bonus, so insurance stays at VND 5,250,000 that month. Paying VND 100 million in January and the rest in February 2027 would withhold VND 56,625,000 in total, VND 6,687,500 less.
At the 2027 annual finalisation, with the same salary all year and only this bonus, the tax for the year is VND 68,200,000 against VND 92,412,500 withheld, so about VND 24,212,500 may be refunded or offset.
Rules used
- Tết bonuses and 13th-month pay are salary income, taxed in the month paid and withheld on the five-bracket progressive table (5%–35%).
- Family deductions are VND 15.5 million a month for yourself and VND 6.2 million per dependant; they are not doubled in the bonus month.
- Bonuses with State emulation titles or commendations and gifts from trade union funds are not taxed; Tết gifts in kind from the employer are.
- 13th-month pay is not mandatory: bonuses follow the employer's bonus rules (Article 104 of the 2019 Labour Code) unless your contract promises it.
Based on Personal Income Tax Law No. 109/2025/QH15, Resolution 110/2025/UBTVQH15 and Decree 253/2026/NĐ-CP. An estimate under the default assumptions; real payslips also depend on tax-exempt allowances and other income that month.
Frequently asked questions
- How much tax is due on a VND 200 million Tết bonus?
- On a VND 50 million salary the bonus month's tax rises by VND 63,312,500 with no dependants, VND 61,762,500 with one and VND 60,212,500 with two. Across salaries of VND 10–80 million the extra tax ranges from VND 53,207,500 to VND 67,833,950.
- How much of a VND 200 million bonus do I keep?
- On a VND 50 million salary with no dependants you keep VND 136,687,500, and take home VND 179,012,500 for the whole month. Tax takes 31.7% of the bonus; the month reaches the 35% bracket.
- Does splitting a VND 200 million bonus over two months save tax?
- It lowers the withholding: VND 100,000,000 in January and VND 100,000,000 in February 2027 means VND 56,625,000 of extra tax instead of VND 63,312,500. The annual finalisation recalculates the whole year, so the yearly tax barely changes.
- Will I get some tax back at the finalisation?
- Usually. With a VND 50 million salary all year and no dependants, the 2027 tax is VND 68,200,000 while VND 92,412,500 was withheld, so VND 24,212,500 is refunded or offset: the annual table spreads the bonus over 12 months.
- Do foreigners pay the same tax on a Tết bonus?
- Foreigners who are tax residents use the same progressive table, so the figures above apply. Non-residents pay a flat 20%, which on a VND 200 million bonus is VND 40,000,000.
Other bonus amounts
See the full Tết bonus tax table