What PIT brackets does Vietnam use in 2024?

Vietnam uses 7 progressive brackets: 5% on the first 5M VND of taxable income per month, 10% on 5M–10M, 15% on 10M–18M, 20% on 18M–32M, 25% on 32M–52M, 30% on 52M–80M, and 35% on anything above 80M VND per month.

What is the personal deduction amount?

The personal deduction is 11,000,000 VND per month (132,000,000 VND per year) as of the latest update from the Ministry of Finance. This deduction is applied automatically before computing taxable income.

How much is the dependent deduction?

Each registered dependent reduces your taxable income by 4,400,000 VND per month (52,800,000 VND per year). Dependents must be officially registered with the tax authority to qualify.

Does this calculator include social insurance (BHXH)?

No. Social insurance (BHXH 8%), health insurance (BHYT 1.5%), and unemployment insurance (BHTN 1%) deductions depend on your salary cap and employment contract terms. For the most accurate result, enter your salary after these deductions as the gross input, or add them manually.

Who is subject to Vietnamese personal income tax?

Tax residents who live in Vietnam for 183 days or more per year are taxed on worldwide income using the progressive 7-bracket schedule. Non-residents are taxed at a flat 20% on Vietnam-sourced income. This calculator is designed for tax residents.

What is the difference between gross and net salary in Vietnam?

Gross salary is the amount stated in your employment contract before any deductions. Net salary (take-home pay) is what you receive after personal income tax and social/health/unemployment insurance are deducted. This calculator shows PIT only — add your insurance contributions separately if needed.

Vietnam Income Tax Calculator

Name: Vietnam Income Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your gross monthly salary and number of dependents to instantly see your Vietnamese personal income tax (PIT) and net take-home pay.

Your Income Details

Gross Income (VND)

Enter income before tax, for the selected period.

Number of Dependents

Each dependent deducts 4,400,000 VND/month.

Personal deduction11,000,000 VND/mo

Dependent deduction4,400,000 VND/mo each

Tax schedule5% – 35% (7 brackets)

Enter your gross income to see your tax breakdown.

Summary

Enter your gross monthly salary and number of dependents to instantly see your Vietnamese personal income tax (PIT) and net take-home pay.

How it works

Enter your gross monthly salary in VND (or toggle to annual).
Enter the number of dependents you are registered to claim (each reduces taxable income by 4.4M VND/month).
The personal deduction of 11M VND/month is applied automatically.
Taxable income = Gross income − Personal deduction − Dependent deductions.
The 7-bracket progressive PIT schedule (5% to 35%) is applied to taxable income.
Your PIT payable, effective tax rate, and monthly net take-home pay are shown instantly.

Use cases

Estimate net salary from a job offer quoted as a gross monthly amount.
Compare take-home pay across different salary levels in Vietnam.
Understand which PIT bracket your income falls into.
Calculate the tax savings from registering an additional dependent.
Plan a budget based on monthly net income after PIT.
Verify that your employer's payroll deduction looks correct.
Model the PIT impact of a salary increase or bonus.
Convert between gross and net salary for expatriate or local employees.

Frequently Asked Questions

Last updated: 2026-06-09 · Reviewed by Nham Vu