How much tax is due on a VND 40 million Tết bonus?
Updated: · By the Công Cụ Nhanh team
Extra tax on a VND 40 million bonus by salary
| Monthly salary | No dependants | 1 dependant | 2 dependants |
|---|---|---|---|
| VND 10m | 3,190,000 | 2,225,000 | 1,605,000 |
| VND 15m | 4,085,000 | 2,845,000 | 2,052,500 |
| VND 20m | 4,860,000 | 3,740,000 | 2,500,000 |
| VND 25m | 5,531,250 | 4,601,250 | 3,395,000 |
| VND 30m | 6,135,000 | 5,272,500 | 4,290,000 |
| VND 40m | 7,060,000 | 6,410,000 | 5,685,000 |
| VND 50m | 8,850,000 | 7,610,000 | 6,685,000 |
| VND 60m | 9,909,300 | 9,289,300 | 8,338,600 |
| VND 80m | 11,889,300 | 11,269,300 | 10,649,300 |
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 40 million bonus you keep
| Monthly salary | No dependants | 1 dependant | 2 dependants |
|---|---|---|---|
| VND 10m | 36,810,000 | 37,775,000 | 38,395,000 |
| VND 15m | 35,915,000 | 37,155,000 | 37,947,500 |
| VND 20m | 35,140,000 | 36,260,000 | 37,500,000 |
| VND 25m | 34,468,750 | 35,398,750 | 36,605,000 |
| VND 30m | 33,865,000 | 34,727,500 | 35,710,000 |
| VND 40m | 32,940,000 | 33,590,000 | 34,315,000 |
| VND 50m | 31,150,000 | 32,390,000 | 33,315,000 |
| VND 60m | 30,090,700 | 30,710,700 | 31,661,400 |
| VND 80m | 28,110,700 | 28,730,700 | 29,350,700 |
In VND. Bonus after tax = bonus − extra tax; no insurance is deducted from a bonus.
How it works
A VND 40 million Tết bonus paid in January 2027 on a VND 30 million salary with no dependants raises that month's income subject to tax from VND 11,350,000 to VND 51,350,000, and the tax withheld from VND 635,000 to VND 6,770,000. The difference, VND 6,135,000, is the tax on the bonus (15.3% of it), so you keep VND 33,865,000.
The higher your salary, the higher the bracket the bonus lands in: the same VND 40 million costs VND 3,190,000 in tax on a VND 10 million salary and VND 11,889,300 on VND 80 million (29.7% 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 3,150,000 that month. Paying VND 20 million in January and the rest in February 2027 would withhold VND 4,270,000 in total, VND 1,865,000 less.
At the 2027 annual finalisation, with the same salary all year and only this bonus, the tax for the year is VND 11,620,000 against VND 13,755,000 withheld, so about VND 2,135,000 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 40 million Tết bonus?
- On a VND 30 million salary the bonus month's tax rises by VND 6,135,000 with no dependants, VND 5,272,500 with one and VND 4,290,000 with two. Across salaries of VND 10–80 million the extra tax ranges from VND 3,190,000 to VND 11,889,300.
- How much of a VND 40 million bonus do I keep?
- On a VND 30 million salary with no dependants you keep VND 33,865,000, and take home VND 60,080,000 for the whole month. Tax takes 15.3% of the bonus; the month reaches the 20% bracket.
- Does splitting a VND 40 million bonus over two months save tax?
- It lowers the withholding: VND 20,000,000 in January and VND 20,000,000 in February 2027 means VND 4,270,000 of extra tax instead of VND 6,135,000. 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 30 million salary all year and no dependants, the 2027 tax is VND 11,620,000 while VND 13,755,000 was withheld, so VND 2,135,000 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 40 million bonus is VND 8,000,000.
Other bonus amounts
See the full Tết bonus tax table