Vietnam tax guide
Planning reference for Vietnam using VND salary values.
This is not an official government calculation. Confirm final details with Government of Vietnam or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Resident employee under the 2026 tax-period rules of Law 109/2025/QH15, using the VND 15.5 million monthly personal deduction and no dependants. Mandatory employee insurance is estimated at 10.5% with statutory salary caps; overtime exemptions and other deductions are excluded.
Reference details
| Currency | VND |
|---|---|
| National tax label | Personal Income Tax |
| Personal allowance | 186,000,000 VND |
| Employee contributions | Employee social insurance 8%, health insurance 1.5%, and unemployment insurance 1%; contribution caps depend on statutory reference and regional minimum salaries. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 5.0% | Up to 120,000,000 VND |
| 2 | 10.0% | Up to 360,000,000 VND |
| 3 | 20.0% | Up to 720,000,000 VND |
| 4 | 30.0% | Up to 1,200,000,000 VND |
| 5 | 35.0% | Top bracket and above |
Official source
Government of Vietnam: https://vanban.chinhphu.vn/?docid=216495&pageid=27160
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.