Work out your Vietnam personal income tax (PIT) for 2026 under the new 5-bracket law (Law 109/2025/QH15) — rates of 5%, 10%, 20%, 30% and 35%, replacing the old 7-bracket scale. The personal deduction rose to VND 15,500,000 a month and each registered dependent adds VND 6,200,000 a month. Enter your gross salary to see your mandatory insurance, monthly PIT and take-home pay. Everything runs in your browser; nothing is uploaded.
Each dependent (child, spouse or parent you support) adds a VND 6,200,000 monthly deduction — but only if they are registered with the tax office.
Taxable income = gross salary − mandatory insurance − personal deduction (VND 15,500,000) − VND 6,200,000 per dependent. Mandatory insurance for employees is 10.5% of salary (social insurance 8%, health insurance 1.5%, unemployment insurance 1%), capped at a salary base of VND 50,600,000 a month (20 times the base salary of VND 2,530,000, in force since 1 July 2026). The tax is then applied bracket by bracket: up to VND 10 million at 5% · VND 10–30 million at 10% · VND 30–60 million at 20% · VND 60–100 million at 30% · above VND 100 million at 35%.
Law 109/2025 simplified the old 7-bracket scale into 5 brackets with wider ranges, and Resolution 110/2025 raised the personal deduction from VND 11 million to VND 15.5 million a month (dependents from VND 4.4 million to VND 6.2 million). Most employees pay less PIT than under the old rules.
Yes. Your employer withholds PIT from your salary each month and settles the final amount in the annual return. The monthly figure here is an estimate of that withholding; the final settlement can differ if your income or dependents change during the year.
Non-residents pay a flat 20% on income earned in Vietnam, with no personal or dependent deductions. Choose the non-resident option and the calculator applies the flat rate.
Disclaimer: This is an estimate based on Vietnam's Personal Income Tax Law as amended by Law 109/2025/QH15 (5 progressive brackets from 1 January 2026), Resolution 110/2025/UBTVQH15 (personal deduction VND 15,500,000; dependent deduction VND 6,200,000) and the mandatory insurance rates (SI 8%, HI 1.5%, UI 1%, capped at VND 50,600,000). Unemployment insurance is capped at 20 times the regional minimum wage, which can make the insurance figure slightly lower than shown for high salaries in some regions. Rates and caps can change — always confirm the final figure with your employer or a tax adviser before filing. This tool is not affiliated with the General Department of Taxation and is not tax advice.