Vietnam Personal Income Tax Calculator 2026
New 5-bracket PIT table (Law 109/2025/QH15) vs the old 7-bracket table — compare your monthly tax and take-home pay
From tax year 2026, Vietnam applies a completely new personal income tax law: Law No. 109/2025/QH15 cuts the progressive table from 7 brackets to 5 brackets and raises family deductions to 15.5M VND/month for the taxpayer and 6.2M VND per dependent (Resolution 110/2025/UBTVQH15). Enter your gross salary below to see your PIT and net salary under both the old and the new rules — and exactly how much you save. Updated and verified 10 Aug 2026.
| Old law (7 brackets) | New law 109/2025 (5 brackets) | |
|---|---|---|
| Compulsory insurance (employee 10.5%) | — | |
| Income before tax | — | |
| Family deductions | — | — |
| Taxable income | — | — |
| Personal income tax / month | — | — |
| Effective tax rate | — | — |
| Net take-home / month | — | — |
| Bracket | Rate | Your tax |
|---|
| Bracket | Rate | Your tax |
|---|
What changes under Vietnam's new PIT law — at a glance
Short answer: from tax year 2026, Vietnam taxes salaries under a 5-bracket table (5%, 10%, 20%, 30%, 35%) instead of 7 brackets, and every tax resident gets higher family deductions — 15.5M VND/month personal and 6.2M VND/month per dependent. Every PIT payer pays less tax; the top 35% rate now starts at 100M VND/month of taxable income instead of 80M.
| Item | Until 2025 (old) | From tax year 2026 (new) |
|---|---|---|
| Legal basis | Law 04/2007/QH12 (amended); Resolution 954/2020 | Law 109/2025/QH15 (passed 10 Dec 2025); Resolution 110/2025/UBTVQH15 |
| Progressive brackets | 7 (5/10/15/20/25/30/35%) | 5 (5/10/20/30/35%) |
| Top rate starts at | 80M VND/month taxable | 100M VND/month taxable |
| Personal deduction | 11M VND/month | 15.5M VND/month (186M/year) |
| Dependent deduction | 4.4M VND/month | 6.2M VND/month |
| Tax-exempt income | 16 categories | 21 categories — adds night-shift/overtime wages, unused-leave payout, 5-year exemption for high-tech & R&D professionals, carbon-credit/green-bond income |
| New deductions | — | Capped healthcare and education/training expenses for taxpayer & dependents (caps set by Government decree — pending) |
| Effective | — | Law in force 1 Jul 2026; salary income of residents: from tax year 2026 (Art. 29.2) — full-year 2026 finalization under new rules |
Note: monthly withholding guidance for H1-2026 (old vs new table before 1 July) has not been formally prescribed; the General Department of Taxation has indicated the new 5-bracket table applies from 1 January 2026, and any difference washes out at 2026 finalization. Implementing decrees for the new healthcare/education deductions are still pending as of August 2026.
Sources (primary)
Vietnam PIT 2026 — frequently asked questions
How many PIT brackets does Vietnam have in 2026?
Five. Law 109/2025/QH15 applies 5% up to 10M VND of monthly taxable income, 10% over 10–30M, 20% over 30–60M, 30% over 60–100M and 35% over 100M. The 15% and 25% bands are gone and the top threshold rose from 80M to 100M VND.
What are the family deductions in 2026?
15.5M VND/month for yourself and 6.2M VND/month per registered dependent (previously 11M / 4.4M), applied from tax year 2026 — i.e. income from 1 January 2026.
When exactly does the new law apply?
The law is in force from 1 July 2026, but for residents' salary and business income it applies to the whole 2026 tax year (Article 29.2). Your 2026 annual finalization, due in Q1 2027, uses the new table and deductions for all 12 months.
What gross salary is effectively tax-free?
With no dependents and full salary insured, PIT starts above roughly 17.3M VND gross (15.5M deduction ÷ (1 − 10.5% insurance)). Each dependent raises that threshold by about 6.9M VND gross.
How does this interact with social insurance?
Compulsory employee insurance stays at 8% social + 1.5% health + 1% unemployment. The social/health base is capped at 50.6M VND/month (20× the 2,530,000 VND reference level from 1 Jul 2026, Decree 161/2026/ND-CP); unemployment at 20× your regional minimum wage. Insurance is deducted before PIT — this calculator handles both caps.
I'm an employer — what should I do now?
Update payroll engines to the 5-bracket table and new deductions for all 2026 payrolls, re-communicate net salaries to staff (everyone's net goes up), and re-check any net-guaranteed (net-to-gross) contracts — the gross needed to deliver a promised net falls under the new law. Aniday's Vietnam Employment Cost Calculator shows the full employer cost, and our payroll and EOR services apply the new rules automatically.
