Guide · Personal income tax
Personal income tax in Vietnam, 2026.
The new five-band tax table, the higher deductions, residency, quarterly withholding and net-pay examples for four salaries.
Updated 22 October 2026 · General information, not legal or tax advice
Short answer
How is personal income tax calculated in Vietnam in 2026?
From the 2026 tax year, tax residents of Vietnam pay personal income tax on employment income at five progressive rates — 5%, 10%, 20%, 30% and 35% — on monthly assessable income, under Law 109/2025/QH15. Assessable income is gross pay minus compulsory insurance, a personal deduction of ₫15,500,000 a month and ₫6,200,000 a month for each registered dependant. Non-residents pay a flat 20% on Vietnam-source employment income with no deductions. Employers withhold the tax every month, declare it quarterly since 1 July 2026 and finalise each employee’s tax for the year.
Tax table
Resident tax rates, 2026.
| Monthly assessable income | Rate | Quick formula |
|---|---|---|
| Up to ₫10,000,000 | 5% | 5% × A |
| ₫10,000,000 – ₫30,000,000 | 10% | 10% × A − ₫500,000 |
| ₫30,000,000 – ₫60,000,000 | 20% | 20% × A − ₫3,500,000 |
| ₫60,000,000 – ₫100,000,000 | 30% | 30% × A − ₫9,500,000 |
| Over ₫100,000,000 | 35% | 35% × A − ₫14,500,000 |
Sources: Law on Personal Income Tax 109/2025/QH15; Resolution 110/2025/UBTVQH15; Decree 252/2026/ND-CP.
Worked examples
Tax and take-home pay at four salaries.
For a Vietnamese tax resident with no dependants in 2026. Employee insurance is 10.5% (8% social, 1.5% health, 1% unemployment); social and health insurance stop at a salary of ₫50,600,000.
| Gross salary | Employee insurance | Assessable income | Income tax | Take-home pay |
|---|---|---|---|---|
| ₫20,000,000 | ₫2,100,000 | ₫2,400,000 | ₫120,000 | ₫17,780,000 |
| ₫30,000,000 | ₫3,150,000 | ₫11,350,000 | ₫635,000 | ₫26,215,000 |
| ₫40,000,000 | ₫4,200,000 | ₫20,300,000 | ₫1,530,000 | ₫34,270,000 |
| ₫50,000,000 | ₫5,250,000 | ₫29,250,000 | ₫2,425,000 | ₫42,325,000 |
Above ₫50,600,000, social and health insurance no longer rise, so the effective tax and insurance share changes for senior salaries. With one registered dependant, the ₫30,000,000 employee’s assessable income falls to ₫5,150,000 and the tax to ₫257,500.
Residency
Resident or non-resident?
A person is generally a tax resident if they spend at least 183 days in Vietnam in a calendar year or in 12 consecutive months from arrival, or keep a qualifying home there. Residents pay the progressive rates with deductions on worldwide employment income; non-residents pay a flat 20% on Vietnam-source employment income with no deductions. Foreign employees often start as non-residents in their first months and become residents later in the year, which the employer’s year-end finalisation settles.
Employer duties
What the employer files.
- Monthly withholding from each salary, after insurance and deductions.
- Quarterly declarations by every employer since 1 July 2026: by 30 April, 31 July, 31 October and 31 January.
- Annual finalisation for employees who authorise the employer, by 31 March of the following year.
- Dependant registration so each dependant’s ₫6,200,000 monthly deduction applies.
Some allowances are exempt within caps — for example a cash meal allowance of up to ₫1,200,000 a month — when each is documented separately in the contract or pay policy.
Questions
Vietnam personal income tax 2026: FAQ
What are the personal income tax rates in Vietnam in 2026?
Five resident rates of 5%, 10%, 20%, 30% and 35% on monthly assessable income, under Law 109/2025/QH15. Non-residents pay a flat 20%.
What is the personal deduction in 2026?
₫15,500,000 a month for the taxpayer and ₫6,200,000 a month for each registered dependant.
How much tax is paid on a ₫30,000,000 salary?
₫635,000 a month for a resident with no dependants, leaving take-home pay of ₫26,215,000 after ₫3,150,000 of employee insurance.
Who files personal income tax for employees?
The employer withholds it monthly, declares it quarterly and finalises it for the year. Through an EOR, the EOR does this as the legal employer.
Is the 13th-month salary taxed?
Yes. It is subject to personal income tax but not to social-insurance contributions.
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