🇻🇳 Vietnam
Net salary in Vietnam: TNCN
Vietnam: 5 income tax brackets from 5% to 35% in 2026. The EXPATRIATION.IO calculator turns gross salary into net take-home pay using the official scale and employee social contributions.
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Tax breakdown by bracket
| Bracket | Rate | Amount | Tax |
|---|---|---|---|
| 0 ₫ – 120,000,000 ₫ | 5.0% | 120,000,001 ₫ | 6,000,000 ₫ |
| 120,000,001 ₫ – 360,000,000 ₫ | 10.0% | 19,799,999 ₫ | 1,980,000 ₫ |
| Income tax | 7,980,000 ₫ | ||
Social contributions breakdown
Employer contributions
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Computed for your profile: 317,820,000 ₫ net in Vietnam.
The page informs you. The report is the document you put on the table, computed for your exact profile:
| Calculator | Report | |
|---|---|---|
| Dated, sourced PDF you can present | No | Yes |
| Two countries side by side in one document | No | Yes |
| Equivalent gross and sensitivity table | No | Yes |
| Price | Free | 29 EUR |
Sample pages (Geneva sample profile), sent and unlocked with the email simulation
PDF by email in under 2 minutes · Secure payment by Stripe · Source: congbao.chinhphu.vn (Luật 109/2025/QH15) (2026) · Last updated: August 2026
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This is an estimate for informational purposes. Actual taxes vary based on individual circumstances. Verify with local tax authorities for accurate calculations.
🇻🇳 Vietnam
Vietnam taxes salaries through the personal income tax (thuế thu nhập cá nhân, TNCN) of Law 109/2025/QH15, adopted on 10 December 2025 and in force on 1 July 2026, whose provisions on the employment income of residents apply to the whole of tax year 2026 (article 29): a five-band monthly scale of 5% up to 10 million VND, 10% to 30 million, 20% to 60 million, 30% to 100 million and 35% above, shown here annualised, replacing the seven-band scale of Law 04/2007. The taxable base is gross pay minus the compulsory employee insurance contributions and the family deductions: 15.5 million VND a month (186 million a year) for the taxpayer and 6.2 million a month for each registered dependant (Resolution 110/2025/UBTVQH15, kept by article 10 of the law). A foreign employee on a fixed-term contract of twelve months or more, outside the exclusions of article 2 of Law 41/2024 (intra-company transfer, retirement age reached when the contract is signed, contrary treaty), owes social insurance at 8% and health insurance at 1.5% on a monthly salary capped at 20 times the reference level, 50.6 million VND from 1 July 2026 (46.8 million from January to June 2026); unemployment insurance at 1% applies to Vietnamese citizens only. Non-residents (fewer than 183 days and no habitual residence) pay a flat 20% on their Vietnam-source salary with no deduction (article 21).
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Get the Expat Package Report (49 EUR)Tax system in Vietnam
The personal income tax (TNCN) reform of Law 109/2025/QH15 comes into force on 1 July 2026 and applies to the salaries of residents for the whole of tax year 2026: five monthly bands from 5% up to 10 million VND to 35% above 100 million, instead of seven. The base is gross pay minus the employee's contributions and a personal deduction of 15.5 million VND a month, plus 6.2 million per dependant. A foreign employee on a fixed-term contract of twelve months or more, outside the exclusions of article 2 of Law 41/2024 (intra-company transfer, retirement age reached when the contract is signed, contrary treaty), pays social insurance (8%) and health insurance (1.5%) on a salary capped at 50.6 million VND a month from 1 July 2026; the 1% unemployment insurance applies to Vietnamese citizens only. Non-residents pay a flat 20% on Vietnam-source salary.
Income tax scale 2026
| Taxable income | Rate |
|---|---|
| ₫0 – ₫120,000,000 | 5% |
| ₫120,000,001 – ₫360,000,000 | 10% |
| ₫360,000,001 – ₫720,000,000 | 20% |
| ₫720,000,001 – ₫1,200,000,000 | 30% |
| ₫1,200,000,001 and above | 35% |
Employee social contributions
| Contribution | Rate | Annual cap |
|---|---|---|
| Social insurance BHXH (8%) | 8% | ₫607,200,000 |
| Health insurance BHYT (1.5%) | 1.5% | ₫607,200,000 |
Gross to net for common salaries (2026)
Single filer without children, standard scale and employee contributions. Estimates for planning, identical to the calculator above.
| Gross per month (over 12) | Gross per year | Net per year | Net per month (over 12) | Employer cost per year | Total deductions |
|---|---|---|---|---|---|
| ₫10,000,000 | ₫120,000,000 | ₫108,600,000 | ₫9,050,000 | ₫144,600,000 | 9.5% |
| ₫15,000,000 | ₫180,000,000 | ₫162,900,000 | ₫13,575,000 | ₫216,900,000 | 9.5% |
| ₫20,000,000 | ₫240,000,000 | ₫215,640,000 | ₫17,970,000 | ₫289,200,000 | 10.2% |
| ₫25,000,000 | ₫300,000,000 | ₫267,225,000 | ₫22,268,750 | ₫361,500,000 | 10.9% |
| ₫30,000,000 | ₫360,000,000 | ₫317,820,000 | ₫26,485,000 | ₫433,800,000 | 11.7% |
| ₫40,000,000 | ₫480,000,000 | ₫415,560,000 | ₫34,630,000 | ₫578,400,000 | 13.4% |
| ₫50,000,000 | ₫600,000,000 | ₫513,300,000 | ₫42,775,000 | ₫723,000,000 | 14.4% |
| ₫60,000,000 | ₫720,000,000 | ₫609,052,800 | ₫50,754,400 | ₫844,476,000 | 15.4% |
| ₫75,000,000 | ₫900,000,000 | ₫753,052,800 | ₫62,754,400 | ₫1,024,476,000 | 16.3% |
| ₫100,000,000 | ₫1,200,000,000 | ₫969,421,200 | ₫80,785,100 | ₫1,324,476,000 | 19.2% |
| ₫125,000,000 | ₫1,500,000,000 | ₫1,176,605,400 | ₫98,050,450 | ₫1,624,476,000 | 21.6% |
| ₫200,000,000 | ₫2,400,000,000 | ₫1,761,605,400 | ₫146,800,450 | ₫2,524,476,000 | 26.6% |
The 2026 reform: a five-band TNCN scale and the family deductions
Law 109/2025/QH15 on personal income tax (thuế thu nhập cá nhân, TNCN), adopted on 10 December 2025, comes into force on 1 July 2026, but its provisions on the employment income of residents apply to the whole of tax year 2026 (article 29): amounts withheld from January to June 2026 under the former scale are regularised in the 2026 annual settlement (Decree 253/2026/NĐ-CP, articles 69 and 70). The monthly scale goes from seven bands to five: 5% up to 10 million VND of taxable income, 10% to 30 million, 20% to 60 million, 30% to 100 million and 35% above (article 9). The former scale of Law 04/2007 had 15% and 25% bands and applied 35% from 80 million a month.
Taxable income is gross pay minus the compulsory employee contributions (social, health and unemployment insurance, compulsory professional liability insurance for certain professions), supplementary or voluntary pension and life insurance premiums within the limits set by the Government, and the deductions of articles 10 and 11 (article 8). The family deductions of article 10 are 15.5 million VND a month, 186 million a year, for the taxpayer, and 6.2 million a month for each dependant (Resolution 110/2025/UBTVQH15 of 17 October 2025, kept by the law). A dependant is counted once, with a single taxpayer, who declares the number of dependants with supporting documents (Decree 253/2026, article 47). Dependants are, without any income condition, children under 18 and adult children who have lost legal capacity, are disabled or are unable to work; and, provided they have no income or an average monthly income of at most 3 million VND (Circular 87/2026/TT-BTC, article 3, previously 1 million), adult children in higher, vocational or secondary education, a spouse unable to work, parents beyond working age or unable to work, and other persons without support whom the taxpayer directly maintains (Law 109/2025, article 10; Decree 253/2026, article 47).
Sources: Luật Thuế thu nhập cá nhân số 109/2025/QH15 (Công báo) · Cổng thông tin Chính phủ, biểu thuế lũy tiến từng phần (29/03/2026) · Nghị quyết 110/2025/UBTVQH15 (giảm trừ gia cảnh) · Nghị định 253/2026/NĐ-CP (texte intégral) · Báo Chính phủ, Thông tư 87/2026/TT-BTC (07/07/2026)
Contributions of a foreign employee: BHXH 8%, BHYT 1.5% and the ceiling of 20 times the reference level
Under Law 41/2024/QH15 on social insurance (in force on 1 July 2025), a foreign national is covered by compulsory social insurance (BHXH) when working under a fixed-term labour contract of twelve months or more, unless transferred within a company, having reached retirement age when the contract is signed, or covered by an international treaty providing otherwise (article 2). The employee pays 8% of salary to the retirement and survivorship fund (article 33) and the employer 17% (3% sickness and maternity, 14% retirement and survivorship, article 34), plus 0.5% to the occupational accident and disease fund (Decree 58/2020/NĐ-CP, article 4, as amended in 2025). Health insurance (BHYT) follows the same contract test: 4.5% of salary, one third of which, 1.5%, is borne by the employee (Law 51/2024, Decree 188/2025).
The base of both contributions is capped at 20 times the reference level (mức tham chiếu), equal to the base salary for as long as that salary exists (Law 41/2024, article 141): 46.8 million VND a month from January to June 2026, then 50.6 million from 1 July 2026, the base salary having risen from 2,340,000 to 2,530,000 VND (Decree 161/2026/NĐ-CP). The calculator applies the ceiling in force on the verification date, 607.2 million VND a year. Unemployment insurance (BHTN), at most 1% for the employee and 1% for the employer under article 33 of Law 74/2025/QH15 on employment, rates set at 1% by Decree 374/2025/NĐ-CP (article 4), on a salary capped at 20 times the regional minimum wage (article 34), is reserved for workers of Vietnamese nationality (article 2) and is not deducted here.
Sources: Luật Bảo hiểm xã hội số 41/2024/QH15 (Công báo, PDF) · Nghị định 161/2026/NĐ-CP (mức lương cơ sở 2 530 000 VND) · Bảo hiểm xã hội Việt Nam, mức tham chiếu từ 01/07/2026 (22/05/2026) · Luật sửa đổi Luật Bảo hiểm y tế số 51/2024/QH15 · Luật Việc làm số 74/2025/QH15 · Nghị định 58/2020/NĐ-CP (quỹ tai nạn lao động) · Văn bản hợp nhất 5/VBHN-BNV (02/02/2026, Nghị định 58/2020 modifié)
Tax residence and non-residents: 183 days and a flat 20%
A resident is a person present in Vietnam for 183 days or more in a calendar year or in twelve consecutive months from the first day of presence, or who has a habitual place of residence there, either a registered residence or rented accommodation under contracts totalling 183 days or more in the tax year (Law 109/2025, article 2; Decree 253/2026, article 4). A non-resident is taxed at 20% on the whole salary received for work performed in Vietnam, wherever it is paid, with no family deduction and no deduction of contributions (article 21), a rule unchanged from article 26 of Law 04/2007. The calculator applies the resident scale; the non-resident case is the gross salary multiplied by 20%.
Sources: Luật Thuế thu nhập cá nhân số 109/2025/QH15 (texte intégral) · Nghị định 253/2026/NĐ-CP (texte intégral)
Salary benchmarks in Vietnam in 2026
The monthly minimum wage is set by region from 1 January 2026 (Decree 293/2025/NĐ-CP): 5,310,000 VND in region I, 4,730,000 in region II, 4,140,000 in region III and 3,700,000 in region IV, the list of localities by region being annexed to the decree. According to the National Institute for Economics and Finance of the Ministry of Finance (13 May 2026), the average monthly income of wage earners was 10.0 million VND in the first quarter of 2026, up 6.6% over a year. On 600 million VND a year (50 million a month), a single foreign employee keeps 513,300,000 VND net, 42,775,000 VND a month.
Sources: Nghị định 293/2025/NĐ-CP (lương tối thiểu vùng, PDF) · Viện Chiến lược và Chính sách kinh tế - tài chính, Bộ Tài chính (13/05/2026)
Vietnam: working culture
Common questions
Source: congbao.chinhphu.vn (Luật 109/2025/QH15) · Tax year 2026 · Last updated August 2026