Vietnam Income Tax Calculator 2026
Calculate your Vietnamese taxes: PIT (Personal Income Tax) + Social Insurance Contributions
~0 USD
0 VND
Effective rate: 0%
0 VND
10.5% (SI + HI + UI)
0 VND
Monthly: 0 VND
Income Distribution
Effective total rate: 0%
Note: Brackets apply to monthly taxable income after deductions.
Complete Guide to Vietnamese Taxation
Vietnam has a progressive tax system with the PIT (Personal Income Tax) or Thue thu nhap ca nhan. Vietnamese taxation is based on the tax residency principle: anyone residing in Vietnam for more than 183 days per year or having a regular residence is taxable on their worldwide income. Non-residents are taxed only on Vietnam-sourced income at a flat rate of 20%.
PIT Tax Brackets 2026 (Monthly)
Vietnamese income tax uses a progressive system with seven brackets:
- VND 0 - VND 5,000,000: 5%
- VND 5,000,000 - VND 10,000,000: 10%
- VND 10,000,000 - VND 18,000,000: 15%
- VND 18,000,000 - VND 32,000,000: 20%
- VND 32,000,000 - VND 52,000,000: 25%
- VND 52,000,000 - VND 80,000,000: 30%
- Above VND 80,000,000: 35%
Note: These brackets apply to monthly taxable income (after deductions for personal allowance and dependents).
Social Insurance Contributions (10.5% employee)
Bao hiem xa hoi (Social Insurance System)
Vietnam's social security system includes mandatory contributions shared between employer and employee.
| Contribution | Employee Rate | Employer Rate | Description |
|---|---|---|---|
| Social Insurance (SI) | 8% | 17.5% | Pension, sickness, maternity, work injury |
| Health Insurance (HI) | 1.5% | 3% | Healthcare coverage |
| Unemployment Insurance (UI) | 1% | 1% | Unemployment benefits |
| Total | 10.5% | 21.5% | Capped at 20x minimum wage |
Personal Deductions and Allowances
Giam tru gia canh (Family Deductions)
- Personal deduction: VND 11,000,000/month (VND 132,000,000/year)
- Dependent deduction: VND 4,400,000/month per dependent
- Applies to children under 18 or disabled adults
- Must register dependents with tax authorities
Other Deductible Items
- Mandatory insurance: SI, HI, UI contributions are deductible
- Voluntary pension: Up to VND 1,000,000/month
- Charitable contributions: Donations to approved organizations
- Party/union dues: Communist Party and trade union contributions
Non-Resident Taxation
Flat Tax Rate for Non-Residents
- Employment income: 20% flat rate on gross income
- No personal deductions available for non-residents
- Business income: 1-5% depending on industry
- Residency: 183+ days in Vietnam or permanent residence
Types of Taxable Income
Employment Income
Salaries, wages, bonuses, allowances (progressive rates)
Business Income
Self-employment, freelancing (0.5-5% on revenue)
Capital Gains
Securities: 0.1% on sale value; Real estate: 2% on sale value
Investment Income
Dividends, interest, royalties: 5% withholding
France vs Vietnam Comparison
| Criteria | France | Vietnam |
|---|---|---|
| Maximum marginal rate | 45% | 35% |
| Number of brackets | 5 | 7 |
| Social contributions (employee) | ~22% | 10.5% |
| Personal allowance (monthly) | ~EUR 898 | VND 11M (~EUR 400) |
| Family quotient | Yes (parts) | Fixed per dependent |
| Tax on dividends | 30% (flat) | 5% |
| Capital gains (securities) | 30% (flat) | 0.1% on sale |
| Cost of living (index) | 100 | ~35-40 |
Tax Filing and Payment
- Tax year: Calendar year (January 1 - December 31)
- Monthly withholding: Employers deduct PIT from salary
- Annual finalization: By March 31 of the following year
- Online filing: Available through General Department of Taxation portal
- Tax code: Required MST (Ma so thue) for all taxpayers
- Currency: All taxes must be paid in Vietnamese Dong (VND)
Special Economic Zones & Incentives
Tax Incentives for Certain Workers
- High-tech zones: Reduced corporate tax rates for employers
- Export processing zones: Special incentive programs
- Foreign experts: Certain allowances may be tax-exempt
- Housing allowance: Up to 15% of taxable income can be exempt
- Relocation expenses: One-time moving costs may be tax-free
Vietnam is experiencing rapid economic growth with progressive taxation. Compare with dynamic Southeast Asian economies.