How is Vietnamese personal income tax (PIT) calculated?

Vietnam uses a progressive monthly schedule from 5% to 35%. Tax is charged on income after the VND 132,000,000/year personal deduction. This calculator annualises the monthly table (×12) so you can work in yearly figures, taxing only the income within each band at that band’s rate.

What is the difference between effective and marginal tax rate?

Your effective rate is total PIT divided by income (your average). Your marginal rate is the rate on your next đồng. On ₫600,000,000 in 2025 the marginal rate is 25% but the effective PIT rate is only about 13% because of the personal deduction and the lower 5%–15% bands.

Does Vietnam have provincial or local income tax?

No. Personal income tax in Vietnam is national, administered by the General Department of Taxation (GDT). Provinces and cities do not levy a separate personal income tax on salaries, so your PIT plus compulsory insurance is the full picture for a salaried worker.

Can I use this for previous years?

Yes. Use the year selector to view 2023, 2024, 2025 or 2026 — 2026 is the latest. The PIT brackets and the VND 132,000,000 personal deduction are identical across all four years, so the income tax is the same — only the insurance ceiling differs (lower in 2023). A revised PIT law is under discussion, so 2026 carries forward the current rules pending any official change.

What is not included?

This tool applies only the single-taxpayer personal deduction and does not model dependants, tax-exempt allowances, or deduct insurance before computing PIT. It excludes non-resident flat 20% rates, business/investment income schedules, and the Tet 13th-month nuances. Consult the GDT or a licensed tax adviser for exact figures.

Vietnam Income Tax Calculator

Enter your annual income to estimate your Vietnam PIT, compulsory insurance and take-home pay using the progressive monthly schedule annualised for multiple years.

Updated June 2026

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Tax Calculator

Vietnam — 2026 Tax Year

2026 Tax Year

Tax Year

Select the tax year to view applicable rules and rates

This is an estimate. Consult a tax professional for accurate calculations.

Annual Gross Income (₫ VND)

Filing Status

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Fill in your gross income and filing status, then calculate to see your tax breakdown.

How to use Vietnam Income Tax Calculator

This Vietnam income tax calculator estimates your personal income tax (PIT) and compulsory social insurance based on your annual income and the year you select (2023, 2024, 2025 or 2026). Vietnam applies a progressive monthly PIT schedule (5% to 35%); this tool annualises it (×12) so you can work in yearly figures. Tax is charged on income after the VND 132,000,000/year personal deduction (giảm trừ gia cảnh). The brackets and personal deduction are unchanged for 2023, 2024, 2025 and 2026, so the income tax is identical across years — only the insurance ceiling differs. You get your effective rate, marginal rate, a band-by-band breakdown and an estimated take-home figure after PIT and insurance.

Select your year (2023, 2024, 2025, or 2026) from the dropdown.
Enter your annual gross income in Vietnamese đồng (salary before tax).
Keep the filing status as Individual — Vietnam taxes resident individuals.
Click Calculate to see your PIT, insurance, effective rate and marginal rate.
Review the band-by-band breakdown and your estimated take-home pay.

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How Vietnamese PIT brackets work

Vietnam taxes resident employment income on a progressive schedule where only the income within each band is taxed at that band’s rate. The official table is monthly; this calculator multiplies the thresholds by 12 to work annually, and first subtracts the VND 132,000,000 personal deduction. On ₫360,000,000 in 2025 your taxable income is ₫228,000,000: you pay 5% on the first ₫60,000,000 (₫3,000,000), 10% on the next ₫60,000,000 (₫6,000,000), 15% on the next ₫96,000,000 (₫14,400,000) and 20% on the final ₫12,000,000 (₫2,400,000) — about ₫25,800,000 in PIT, an effective rate near 7.2% well below the 20% top band touched.

PIT brackets (monthly table annualised ×12, after personal deduction)
Annual Taxable Income	Tax Rate	Monthly band
₫0 – ₫60,000,000	5%	up to ₫5,000,000
₫60,000,000 – ₫120,000,000	10%	₫5,000,001 – ₫10,000,000
₫120,000,000 – ₫216,000,000	15%	₫10,000,001 – ₫18,000,000
₫216,000,000 – ₫384,000,000	20%	₫18,000,001 – ₫32,000,000
₫384,000,000 – ₫624,000,000	25%	₫32,000,001 – ₫52,000,000
₫624,000,000 – ₫960,000,000	30%	₫52,000,001 – ₫80,000,000
₫960,000,000+	35%	above ₫80,000,000

The personal deduction (giảm trừ gia cảnh)

Before any PIT is charged, Vietnam lets you deduct VND 11,000,000 per month — VND 132,000,000 per year — for yourself. A further VND 4,400,000 per month (VND 52,800,000 per year) is allowed for each registered dependant. This calculator applies the personal deduction automatically; it does not model dependants, so if you support children or other relatives your real taxable income (and tax) would be lower. The deduction is why someone earning VND 132,000,000 or less pays no PIT at all.

Compulsory social, health and unemployment insurance

Employees in Vietnam pay compulsory insurance withheld from salary: 8% social insurance, 1.5% health insurance and 1% unemployment insurance — 10.5% in total. Social and health insurance are capped at 20× the base salary (VND 2,340,000/month from July 2024, so a VND 561,600,000/year ceiling); the 2023 ceiling was lower at VND 432,000,000. For a simple annual estimate this calculator applies a flat 10.5% capped at that ceiling and subtracts it in your take-home figure.

Effective versus marginal tax rate

Your effective tax rate is total PIT divided by total income — your true average. Your marginal rate is the rate on your next đồng earned, set by the highest band you reach. On ₫600,000,000 in 2025 your marginal rate is 25%, but because the first ₫132,000,000 is deducted and the lower bands use smaller rates, your effective PIT rate is only about 13%. Knowing the difference helps with decisions about bonuses, overtime and the Tet 13th-month salary.

Worked examples

Individual, ₫200,000,000 income, 2025

Inputs: ₫200,000,000 income

Result: ~₫3,800,000 PIT (taxable ₫68M) · ₫21,000,000 insurance · ~1.9% effective · 10% marginal

Individual, ₫360,000,000 income, 2025

Inputs: ₫360,000,000 income

Result: ~₫25,800,000 PIT (taxable ₫228M) · ~7.2% effective · 20% marginal

Individual, ₫600,000,000 income, 2025

Inputs: ₫600,000,000 income

Result: ~₫78,000,000 PIT (taxable ₫468M) · ₫58,968,000 insurance · ~13% effective · 25% marginal

Glossary

PIT: Personal Income Tax — Vietnam’s national tax on individual income (thuế thu nhập cá nhân).
Giảm trừ gia cảnh: The personal/family deduction: VND 132,000,000/year for yourself plus VND 52,800,000/year per dependant.
Base salary (mức lương cơ sở): The reference figure used to cap social and health insurance at 20× its monthly value.
Compulsory insurance: Employee social (8%), health (1.5%) and unemployment (1%) contributions withheld from salary.
Effective tax rate: Total PIT owed divided by total income — your true average tax rate.
Marginal tax rate: The rate applied to your next đồng of income, set by the highest band you reach.
GDT: The General Department of Taxation, Vietnam’s national tax authority.
Quyết toán thuế: The annual PIT finalisation, where total tax is reconciled against amounts withheld during the year.

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