Calculate your personal income tax in Vietnam for the 2025-2026 tax year. Enter your monthly salary and see your PIT, social insurance, and take-home pay instantly.
Enter your monthly salary to see the tax breakdown
Better HR comes with fully localized payroll engines for Vietnam — handling tax, insurance, and contribution rules automatically.
Automatically calculates PIT in line with Vietnam tax laws:
Progressive tax rates based on taxable incomeFamily and dependent deductions applied correctlyHandles taxable and non-taxable income componentsMonthly withholding with annual tax finalization supportAccurate calculation of compulsory social insurance contributions:
Employee and employer contribution rates applied as regulatedSalary caps and contribution ceilings automatically enforcedIntegrated into payroll and reflected clearly in payslipsEnsures correct health insurance contribution calculations:
Statutory employee and employer contribution percentagesAutomatic calculation per payroll cycleTransparent breakdown for reporting and auditsSupports mandatory unemployment insurance calculations:
Employee and employer contributions calculated per regulationSalary thresholds and caps automatically appliedIncluded in payroll and statutory reportingAutomates trade union fee calculations for eligible employees:
Employee/employer contribution calculated according to statutory requirementsIntegrated into payroll and compliance reportsBetter HR automates payroll tax calculations for Vietnam and 8 other countries. Accurate, compliant, done in minutes.
Try Better HR FreeTax residents of Vietnam are subject to PIT on worldwide income. A tax resident is someone who stays in Vietnam for 183 days or more in a 12-month period or calendar year, holds a permanent/temporary residence card, or leases property in Vietnam for 183+ days. Employment income from salaries and wages is taxed at progressive rates from 5% to 35%.
Vietnam follows the calendar year (January to December) as the tax year. Employers withhold PIT monthly from employee salaries and remit it to the General Department of Taxation. Annual tax finalisation must be completed by March 31 of the following year. Employees with a single employer can authorise their employer to finalise on their behalf.
Vietnam uses 5 progressive tax brackets applied to monthly taxable income. The rates are: 5% on the first 10 million VND, 10% on 10-30 million VND, 20% on 30-60 million VND, 30% on 60-100 million VND, and 35% on income above 100 million VND. Taxable income is calculated after deducting personal and dependent deductions plus compulsory insurance.
Each taxpayer receives a personal deduction of 11 million VND per month (132 million VND per year). An additional 4.4 million VND per month is deductible for each registered dependent. Compulsory insurance contributions are also deductible: social insurance at 8%, health insurance at 1.5%, and unemployment insurance at 1% of gross salary, with caps applied to each.
Every taxpayer receives a personal deduction of 11 million VND per month (132 million VND per year). This amount is subtracted from gross income before applying tax brackets.
Each registered dependent qualifies for a deduction of 4.4 million VND per month (52.8 million VND per year). Dependents include children under 18, children over 18 who are disabled or studying and earning less than 1 million VND per month, and other qualifying family members.
Vietnam uses 5 progressive brackets on monthly taxable income: 5% on the first 10 million VND, 10% on 10-30 million VND, 20% on 30-60 million VND, 30% on 60-100 million VND, and 35% on income above 100 million VND.
Employees contribute 8% for social insurance, 1.5% for health insurance, and 1% for unemployment insurance, totaling 10.5% of gross salary. Social and health insurance are capped at a salary of 46.8 million VND per month (20x the base salary). Unemployment insurance is capped at 106.2 million VND per month.
Vietnam follows the calendar year from January 1 to December 31. Employers withhold PIT monthly. Annual tax finalisation is due by March 31 of the following year.
Non-residents are taxed at a flat rate of 20% on Vietnam-sourced employment income. They do not receive personal or dependent deductions.
Certain allowances are exempt from PIT, including one annual round-trip airfare for expatriates, school fees for expatriate children (excluding tertiary), mid-shift meals within approved limits, one-off relocation costs, wedding and funeral allowances, and uniforms up to 5 million VND per year if paid in cash.
Better HR automatically calculates Vietnam PIT using the latest brackets and deductions. It handles monthly withholding, social insurance contributions, generates payslips with full tax breakdowns, and produces reports for filing with the General Department of Taxation.
