Personal income tax calculator

The Personal Income Tax Law 2025 (Luật Thuế thu nhập cá nhân 2025) was passed by the National Assembly on 10 December 2025 and takes effect on 1 July 2026, but the 5-bracket schedule applies to the whole 2026 tax period, that is, from income for January 2026. The new deductions also apply from the 2026 tax period under the Resolution of the National Assembly Standing Committee. Any tax provisionally withheld at the old rates in the first months of the year will be recalculated at finalisation.

"Progressive by portion" means that a higher rate applies only to the part of income above each threshold, not to the whole of it. A person with taxable income of 50 million VND does not pay 20% of 50 million; they pay 5% on the first 10 million (500,000 VND), 10% on the next 20 million (2,000,000 VND) and 20% on the remaining 20 million (4,000,000 VND), a total of 6.5 million VND, or about 13% of taxable income. Understanding this mechanism spares you the worry that "a small raise that pushes me into a higher bracket will leave me worse off": a pay rise never reduces your take-home pay.

1. Total assessable incomeSalary, allowances, bonuses
2. Minus compulsory insurance10.5%
3. Minus family deductions15.5 million + 6.2 million per dependant
4. Minus charity and voluntary pensionIf any
5. Taxable incomeApply the 5-bracket schedule

1. 1
   Work out the month's assessable income

   This includes salaries, wages, allowances, bonuses and other payments of a salary nature. Some items are excluded up to a limit, such as shift meal allowances of up to 730,000 VND a month, clothing allowances paid in cash of up to 5 million VND a year, and the part of overtime pay above the rate for normal hours.

2. 2
   Subtract compulsory insurance and deductions

   Social insurance 8%, health insurance 1.5% and unemployment insurance 1% (subject to caps), then the family deduction of 15.5 million VND for yourself and 6.2 million VND for each registered dependant. Documented donations to charitable, humanitarian and educational causes, and contributions to a voluntary pension fund within the limit, are also deductible.

3. 3
   Apply the tax schedule to the remainder

   Split taxable income across the 5 brackets and add up the tax for each. Shortcut: tax equals taxable income multiplied by the rate of the highest bracket reached, minus that bracket's adjustment (bracket 2 minus 500,000, bracket 3 minus 3,500,000, bracket 4 minus 9,500,000, bracket 5 minus 14,500,000 VND).

Someone with no dependants starts paying tax only when their gross salary exceeds about 17.32 million VND a month. To see your take-home pay after both insurance and tax, use the gross to net salary calculator.

A dependant is someone you support directly who meets the conditions set by tax law: a child under 18; a child at university, college, vocational secondary school or in vocational training who has no income or income below the prescribed level; a child with a disability who is unable to work; a spouse, parent, grandparent, sibling or other person with no one else to rely on whom you support directly, if they are outside working age, or of working age but disabled, and their income does not exceed the current prescribed level. Each dependant can be claimed by only one taxpayer in a year.

1. 1
   Prepare supporting documents

   The dependant's birth certificate or ID card, plus papers proving the relationship and the support conditions (confirmation of enrolment, disability certificate, residence papers for a person with no one else to rely on).

2. 2
   Register through your employer or on your own

   The most common route is to fill in the dependant registration form and give it to HR so that the company files it for you; alternatively, register yourself in the eTax Mobile app. The dependant needs a personal identification number.

3. 3
   Deductions run from the month the support obligation arises

   At finalisation, you can claim the deduction from the month in the year when the support obligation arose, provided you have registered; registering early keeps the tax withheld each month close to what you actually owe, so you do not have to wait for a refund.

If you have a labour contract of three months or more, your employer provisionally withholds tax each month using the progressive schedule and pays it on your behalf. Casual income from elsewhere (contracts under three months, fees, commissions) has 10% withheld at source on each payment of 2 million VND or more. Tax is assessed by year, so at finalisation your total income for the year is recalculated against your total deductions for the year; if more was withheld than is due, you get a refund, and if less, you pay the difference.

• Income from only one company during the year: sign an authorisation so that the company finalises on your behalf; nothing more is needed.
• Income from two or more sources, or a change of job mid-year: finalise yourself in the eTax Mobile app or on the e-tax portal, with the withholding certificate from each payer.
• The deadline for self-finalisation is the last day of the fourth month after the end of the calendar year, under the Tax Administration Law (Luật Quản lý thuế); if you are due a refund, filing later does not incur a penalty.
• Keep the tax withholding certificate your employer issues when you leave; without it, getting a refund is very difficult.

Enter one month's income and the number of dependants, and the tool at the top of the page subtracts insurance and family deductions, then shows the tax for each bracket on the progressive scale. You can quickly test scenarios: how much tax one more dependant saves, or how large a raise takes you into the next bracket.