How much tax is due on a VND 5 million Tết bonus?
Updated: · By the Công Cụ Nhanh team
Extra tax on a VND 5 million bonus by salary
| Monthly salary | No dependants | 1 dependant | 2 dependants |
|---|---|---|---|
| VND 10m | 0 | 0 | 0 |
| VND 15m | 146,250 | 0 | 0 |
| VND 20m | 250,000 | 60,000 | 0 |
| VND 25m | 343,750 | 250,000 | 0 |
| VND 30m | 500,000 | 257,500 | 197,500 |
| VND 40m | 500,000 | 500,000 | 395,000 |
| VND 50m | 925,000 | 500,000 | 500,000 |
| VND 60m | 1,000,000 | 1,000,000 | 669,300 |
| VND 80m | 1,389,300 | 1,000,000 | 1,000,000 |
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 5 million bonus you keep
| Monthly salary | No dependants | 1 dependant | 2 dependants |
|---|---|---|---|
| VND 10m | 5,000,000 | 5,000,000 | 5,000,000 |
| VND 15m | 4,853,750 | 5,000,000 | 5,000,000 |
| VND 20m | 4,750,000 | 4,940,000 | 5,000,000 |
| VND 25m | 4,656,250 | 4,750,000 | 5,000,000 |
| VND 30m | 4,500,000 | 4,742,500 | 4,802,500 |
| VND 40m | 4,500,000 | 4,500,000 | 4,605,000 |
| VND 50m | 4,075,000 | 4,500,000 | 4,500,000 |
| VND 60m | 4,000,000 | 4,000,000 | 4,330,700 |
| VND 80m | 3,610,700 | 4,000,000 | 4,000,000 |
In VND. Bonus after tax = bonus − extra tax; no insurance is deducted from a bonus.
How it works
A VND 5 million Tết bonus paid in January 2027 on a VND 20 million salary with no dependants raises that month's income subject to tax from VND 2,400,000 to VND 7,400,000, and the tax withheld from VND 120,000 to VND 370,000. The difference, VND 250,000, is the tax on the bonus (5% of it), so you keep VND 4,750,000.
The higher your salary, the higher the bracket the bonus lands in: the same VND 5 million costs VND 0 in tax on a VND 10 million salary and VND 1,389,300 on VND 80 million (27.8% 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 2,100,000 that month. Paying VND 2.5 million in January and the rest in February 2027 would withhold VND 250,000 in total, the same amount.
At the 2027 annual finalisation, with the same salary all year and only this bonus, the tax for the year is VND 1,690,000 against VND 1,690,000 withheld.
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 5 million Tết bonus?
- On a VND 20 million salary the bonus month's tax rises by VND 250,000 with no dependants, VND 60,000 with one and VND 0 with two. Across salaries of VND 10–80 million the extra tax ranges from VND 0 to VND 1,389,300.
- How much of a VND 5 million bonus do I keep?
- On a VND 20 million salary with no dependants you keep VND 4,750,000, and take home VND 22,530,000 for the whole month. Tax takes 5% of the bonus; the month reaches the 5% bracket.
- Does splitting a VND 5 million bonus over two months save tax?
- It lowers the withholding: VND 2,500,000 in January and VND 2,500,000 in February 2027 means VND 250,000 of extra tax instead of VND 250,000. The annual finalisation recalculates the whole year, so the yearly tax barely changes.
- Will I get some tax back at the finalisation?
- With a VND 20 million salary all year, the tax withheld (VND 1,690,000) matches the tax for the year (VND 1,690,000), so there is no meaningful refund.
- 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 5 million bonus is VND 1,000,000.
Other bonus amounts
See the full Tết bonus tax table