Vietnam Tax Calculator (2026)
Income tax rates and take-home pay for Vietnam
Vietnam Income Tax Brackets (2024-25)
| Bracket | Income Range | Rate |
|---|---|---|
| Level 1 | ₫0 - ₫60,000,000 | 5.0% |
| Level 2 | ₫60,000,000 - ₫120,000,000 | 10.0% |
| Level 3 | ₫120,000,000 - ₫216,000,000 | 15.0% |
| Level 4 | ₫216,000,000 - ₫384,000,000 | 20.0% |
| Level 5 | ₫384,000,000 - ₫624,000,000 | 25.0% |
| Level 6 | ₫624,000,000 - ₫960,000,000 | 30.0% |
| Level 7 | ₫960,000,000+ | 35.0% |
Personal allowance: ₫132,000,000
Social Insurance (SI)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Rate | ₫0+ | 8.0% |
Capped at ₫44,928,000 per year
Health Insurance (HI)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Rate | ₫0+ | 1.5% |
Capped at ₫8,424,000 per year
Unemployment Insurance (UI)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Rate | ₫0+ | 1.0% |
Capped at ₫11,904,000 per year
Key Facts
Tax Year
2024-25
Currency
VND
Top Rate
35.0%
Brackets
7 brackets
Allowance
₫132,000,000
Social Contributions
3 items
Assumptions
- · Taxable income is calculated after deducting mandatory social contributions and the personal allowance.
- · Statutory basic salary (lương cơ sở) increased to VND 2.34 million as of July 1, 2024, which is used to calculate the cap for SI and HI.
- · Region 1 minimum wage (VND 4.96 million) is used to calculate the cap for UI.
- · Church tax is not applicable in Vietnam.
Frequently asked questions
How much income tax do I pay in Vietnam?
Vietnam uses a progressive tax system with 7 tax brackets ranging from 5% to 35% on taxable income. You pay 5% on your first 60 million VND, then the rate increases as you earn more, up to a maximum of 35% on income above 960 million VND. Your taxable income is calculated after deducting mandatory social contributions (Social Insurance, Health Insurance, and Unemployment Insurance) and a personal allowance of 132 million VND.
What are the social contribution rates in Vietnam?
As an employee in Vietnam, you contribute 8% to Social Insurance, 1.5% to Health Insurance, and 1% to Unemployment Insurance, all deducted from your gross income. These contributions have maximum annual caps: Social Insurance caps at 44.928 million VND, Health Insurance at 8.424 million VND, and Unemployment Insurance at 11.904 million VND. These contributions reduce your taxable income for income tax purposes.
What is the personal allowance in Vietnam for income tax?
Vietnam provides a personal allowance of 132 million VND per year, which is deducted from your income before calculating income tax. This means you only pay income tax on earnings above this threshold after social contributions have been deducted.
Do I pay different tax rates depending on where I work in Vietnam?
Income tax rates are the same nationwide in Vietnam and do not vary by region; however, the Unemployment Insurance contribution cap is calculated based on Region 1 minimum wage (4.96 million VND), which may differ from other regions. For the most accurate calculation of your specific situation, it is best to consult with a local tax professional.
How much will I take home after taxes and contributions?
Your take-home pay depends on your gross income and is reduced by Social Insurance (8%), Health Insurance (1.5%), Unemployment Insurance (1%), and then income tax calculated on the remaining amount after the 132 million VND personal allowance. Use the calculator on this page to enter your salary and see your exact take-home amount based on Vietnam's current tax brackets and contribution rates.
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