Vietnam reformed its PIT structure in 2026 (Law 109/2025/QH15, effective January 1, 2026), simplifying from 7 brackets to 5 brackets (5%–35%). The 15% and 25% bands were eliminated and all thresholds were raised. The top rate of 35% now kicks in at VND 1,200 million/year (~$45,800 USD) — up from VND 960 million under the old law. The personal deduction also increased from VND 11M to VND 15.5M/month (VND 186M/year, per Resolution 110/2025/UBTVQH15), meaning a single person with no dependents pays no PIT until monthly income exceeds VND 15.5 million (~$592/month). Dependent deduction: VND 6.2M/month per registered dependent (up from VND 4.4M). Social insurance adds 10.5%: 8% BHXH pension, 1.5% BHYT health, 1% BHTN unemployment — all capped at VND 561.6M/year (20 × VND 2,340,000 base salary × 12). Foreign contractors can choose 5% withholding on gross revenue or register for regular progressive taxation. Vietnam has no capital gains tax on stocks (only 0.1% transaction tax on sale value). The 183-day rule determines tax residency. Non-residents pay a flat 20% on Vietnam-sourced employment income. Filing deadline: March 31 (last day of Q1 following the tax year).
This hub links to every Vietnam tax guide and calculator on CountryTaxCalc — covering income tax rates, expat obligations, and tools to calculate your take-home pay.
Detailed Vietnam tax guides on CountryTaxCalc:
Vietnam's income tax uses 5 progressive PIT brackets 5–35% (reformed Jan 2026, Law 109/2025/QH15). Personal deduction VND 15.5M/month. Social insurance 10.5% employee (capped at VND 561.6M/year).. Use the calculator to estimate your take-home pay after income tax:
| Income | Rate |
|---|---|
| VND 0 – 120,000,000/year (≈0 – $4,600/year, 0 – 10M/month) | 5% |
| VND 120,000,001 – 360,000,000/year (≈$4,600 – $13,700, 10 – 30M/month) | 10% |
| VND 360,000,001 – 720,000,000/year (≈$13,700 – $27,500, 30 – 60M/month) | 20% |
| VND 720,000,001 – 1,200,000,000/year (≈$27,500 – $45,800, 60 – 100M/month) | 30% |
| Above VND 1,200,000,000/year (above ≈$45,800, 100M+/month) | 35% |
| Social Insurance (BHXH) — employee | 8% (capped at VND 561.6M/year) |
| Health Insurance (BHYT) — employee | 1.5% (same cap) |
| Unemployment Insurance (BHTN) — employee | 1% (same cap) |
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