Personal income tax
Resident taxable monthly employment income uses five bands: 5% to VND 10 million, 10% to 30 million, 20% to 60 million, 30% to 100 million and 35% above. These are taxable-income bands after eligible deductions.
Filing & deadlines
The personal family deduction is VND 15.5 million monthly and the eligible dependent deduction VND 6.2 million monthly. A dependent can only be claimed once by one taxpayer.
Business and scope
Resident business-income provisions also changed for 2026. Salary tax bands must not be applied automatically to business turnover or non-resident income.
Salary and take-home pay calculator
2026 annual take-home pay for Vietnamese tax residents aged 18–54 throughout the year, working for one private employer for all 12 months. Salary includes fixed contractual allowances; the bonus is an irregular cash bonus.
Annual estimate · 2026
- Annual gross earnings
- ₫360,000,000.00
- Employee health + unemployment insurance
- ₫9,000,000.00
- Employee compulsory social insurance
- ₫28,800,000.00
- Annual income tax
- ₫7,620,000.00
- Annual income after tax and payroll deductions
- ₫314,580,000.00
- Average per calendar month (annual net ÷ 12)
- ₫26,215,000.00
Calculation details
- Employee unemployment insurance
- ₫3,600,000.00
- Employee health insurance
- ₫5,400,000.00
- Personal allowances
- ₫186,000,000.00
- Tax deductions applied
- ₫37,800,000.00
- Taxable income after allowances
- ₫136,200,000.00
| Month | Annual gross earnings | Employee health + unemployment insurance | Employee compulsory social insurance | Employee health insurance |
|---|---|---|---|---|
| 2026-01 | ₫30,000,000.00 | ₫750,000.00 | ₫2,400,000.00 | ₫450,000.00 |
| 2026-02 | ₫30,000,000.00 | ₫750,000.00 | ₫2,400,000.00 | ₫450,000.00 |
| 2026-03 | ₫30,000,000.00 | ₫750,000.00 | ₫2,400,000.00 | ₫450,000.00 |
| 2026-04 | ₫30,000,000.00 | ₫750,000.00 | ₫2,400,000.00 | ₫450,000.00 |
| 2026-05 | ₫30,000,000.00 | ₫750,000.00 | ₫2,400,000.00 | ₫450,000.00 |
| 2026-06 | ₫30,000,000.00 | ₫750,000.00 | ₫2,400,000.00 | ₫450,000.00 |
| 2026-07 | ₫30,000,000.00 | ₫750,000.00 | ₫2,400,000.00 | ₫450,000.00 |
| 2026-08 | ₫30,000,000.00 | ₫750,000.00 | ₫2,400,000.00 | ₫450,000.00 |
| 2026-09 | ₫30,000,000.00 | ₫750,000.00 | ₫2,400,000.00 | ₫450,000.00 |
| 2026-10 | ₫30,000,000.00 | ₫750,000.00 | ₫2,400,000.00 | ₫450,000.00 |
| 2026-11 | ₫30,000,000.00 | ₫750,000.00 | ₫2,400,000.00 | ₫450,000.00 |
| 2026-12 | ₫30,000,000.00 | ₫750,000.00 | ₫2,400,000.00 | ₫450,000.00 |
Uses the five final 2026 tax bands (5%, 10%, 20%, 30%, 35%) for the entire calendar year. Social and health ceilings rise in July; unemployment uses the selected region’s minimum wage ceiling. Add up eligible registered dependant months across all dependants; each month can be claimed by only one taxpayer. Donations must qualify under Vietnamese law. This is annual settled tax, not the monthly withholding schedule. Excludes foreigners, pensioners, exempt specialist income, overtime exemptions, benefits in kind, union dues and voluntary insurance.
Official basis and tool instructions
- Vietnam Tax Department: final 2026 bands and family deductions
- Vietnam Social Security: 2026 regional minimum wages and contributions
- Vietnam Social Security: July 2026 contribution ceilings
- Vietnam Social Security: employee health contribution
- Government Decree 374/2025: 2026 unemployment insurance
- Government guidance: fixed wages versus variable bonuses
Official salary-tax calculation guide and deduction rules
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Government of Viet Nam / Ministry of Finance — Reference 1https://xaydungchinhsach.chinhphu.vn/cach-tinh-thue-thu-nhap-ca-nhan-tu-tien-luong-tien-cong-119260623094516526.htm
- Government of Viet Nam / Ministry of Finance — Reference 2https://xaydungchinhsach.chinhphu.vn/chi-tiet-bieu-thue-thu-nhap-ca-nhan-luy-tien-tung-phan-119260327091407544.htm
- Government of Viet Nam / Ministry of Finance — Reference 3https://vanban.chinhphu.vn/?docid=216495&pageid=27160
- Government of Viet Nam / Ministry of Finance — Reference 4https://vanban.chinhphu.vn/?docid=215927&pageid=27160
Official sources
Sources checked 28 Oct 2026 · 2026
- Government of Viet Nam / Ministry of Finance — Reference 1https://xaydungchinhsach.chinhphu.vn/chi-tiet-bieu-thue-thu-nhap-ca-nhan-luy-tien-tung-phan-119260327091407544.htm
- Government of Viet Nam / Ministry of Finance — Reference 2https://vanban.chinhphu.vn/?docid=216495&pageid=27160
- Government of Viet Nam / Ministry of Finance — Reference 3https://vanban.chinhphu.vn/?docid=215927&pageid=27160