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
What is the income tax rate in Vietnam?
Vietnam uses a progressive tax system with five brackets ranging from 5% to 35%. The lowest rate of 5% applies to income up to 120 million VND annually, while the highest rate of 35% applies to income above 1,200 million VND. Everyone gets a personal allowance of 186 million VND per year before tax is calculated.
How much do employees pay for social insurance and health insurance in Vietnam?
Employees pay a combined 9.5% in mandatory contributions: 8% for social insurance, 1.5% for health insurance, and 1% for unemployment insurance. These contributions are deducted from your gross income and reduce your taxable earnings, though they are capped at 20 times the reference level (approximately 882 million VND annually).
Do expats and remote workers pay the same income tax as Vietnamese residents?
No, it depends on your residency status. Tax residents pay the progressive rates shown in the calculator, but non-residents are subject to a flat 20% tax rate on employment income. This calculator covers tax residents only, so if you're planning to relocate and establish residency, you would use these progressive brackets.
What deductions can I claim on my Vietnam income tax return?
The main deduction is the personal allowance of 186 million VND annually. Mandatory social insurance, health insurance, and unemployment insurance contributions also reduce your taxable income. Optional deductions exist for charitable contributions, healthcare, education, and training expenses, but these require government approval and specific documentation.
How much will I take home if I earn a certain salary in Vietnam?
Your take-home pay depends on your gross income, the tax bracket it falls into, and your mandatory social contributions. Use the calculator above to enter your annual salary and see your exact tax liability, total deductions, and net pay, as the progressive system means higher earners pay more in total tax but at increasing rates on each bracket.
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