Vietnam Tax Calculator (2026)
Income tax rates and take-home pay for Vietnam
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Vietnam Income Tax Brackets (2026)
| Bracket | Income Range | Rate |
|---|---|---|
| 0 to 120 million VND | ₫0 - ₫120,000,000 | 5.0% |
| 120 to 360 million VND | ₫120,000,000 - ₫360,000,000 | 10.0% |
| 360 to 720 million VND | ₫360,000,000 - ₫720,000,000 | 20.0% |
| 720 to 1,200 million VND | ₫720,000,000 - ₫1,200,000,000 | 30.0% |
| Above 1,200 million VND | ₫1,200,000,000+ | 35.0% |
Personal allowance: ₫186,000,000
Social Insurance (Employee)
| Bracket | Income Range | Rate |
|---|---|---|
| Social Insurance 8% (capped at 20x reference level) | ₫0 - ₫882,000,000 | 8.0% |
Capped at ₫70,560,000 per year
Health Insurance (Employee)
| Bracket | Income Range | Rate |
|---|---|---|
| Health Insurance 1.5% (capped at 20x reference level) | ₫0 - ₫882,000,000 | 1.5% |
Capped at ₫13,230,000 per year
Unemployment Insurance (Employee)
| Bracket | Income Range | Rate |
|---|---|---|
| Unemployment Insurance 1% (capped at 20x minimum regional salary) | ₫0 - ₫882,000,000 | 1.0% |
Capped at ₫8,820,000 per year
Key Facts
Tax Year
2026
Currency
VND
Top Rate
35.0%
Brackets
5 brackets
Allowance
₫186,000,000
Social Contributions
3 items
Assumptions
- · Model assumes tax resident employee with employment income only.
- · Personal allowance of VND 15.5 million per month (VND 186 million annually) is applied as a standard allowance.
- · No dependant allowances included (requires registration and supporting documents).
- · Social insurance (SI), health insurance (HI), and unemployment insurance (UI) contributions are mandatory employee deductions and reduce taxable income.
- · SI contribution base capped at 20 times the reference level (estimated at VND 73.5 million monthly for 2026, or VND 882 million annually).
- · HI and UI contribution bases also capped at 20 times applicable minimums.
- · Non-residents are subject to flat 20% rate on employment income; this model covers tax residents only.
- · Reference level for 2026 estimated at VND 3.675 million monthly.
- · Charitable contributions deductible but not modeled as they are optional and case-specific.
- · Healthcare, education, and training expenses deductible subject to government-set limits but not modeled in default scenario.
Frequently asked questions
How much income tax will I pay in Vietnam as an expat employee?
Vietnam uses a progressive tax system with five brackets ranging from 5% to 35% on your taxable income. You'll first subtract a personal allowance of VND 186 million annually, then mandatory social insurance, health insurance, and unemployment insurance contributions (totaling 9.5% of your gross income, capped at certain limits) before calculating tax on the remaining amount. For example, someone earning VND 500 million annually would fall into the 10-20% brackets after allowances and deductions.
What are the mandatory deductions from my salary in Vietnam?
As an employee in Vietnam, you must contribute 8% to social insurance, 1.5% to health insurance, and 1% to unemployment insurance, all calculated on your gross income but capped at VND 882 million (20 times the reference level). These contributions are deductible from your taxable income, which reduces the amount subject to income tax, and they total 9.5% of your salary up to the cap.
Do non-residents pay a different tax rate in Vietnam?
Yes, non-residents are subject to a flat 20% tax rate on employment income, which is significantly higher than the progressive rates available to tax residents. If you're planning to work in Vietnam long-term, establishing tax residency status could result in substantial tax savings.
Is there a personal allowance or tax-free threshold in Vietnam?
Vietnam provides a personal allowance of VND 186 million per year (approximately VND 15.5 million per month) that reduces your taxable income before the progressive tax brackets are applied. This allowance is a standard deduction for all tax residents and is not dependent on your income level or family situation.
Can I deduct other expenses like education or healthcare from my Vietnam income tax?
While healthcare, education, and training expenses are technically deductible under Vietnamese tax law subject to government-set limits, and charitable contributions are also deductible, these are not included in the standard calculator as they require specific documentation and case-by-case approval. You should consult with a local tax professional to determine which expenses you can claim and what supporting documents are required.
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