Calculate Tax & Salary.
Free reference tools for businesses and individuals in Vietnam — calculate VAT, personal income tax, and salary in seconds.
Choose a standard rate or enter a custom rate.
Reverse Calc — has VAT → extract
If the entered amount already includes VAT, the section below extracts the pre-tax base and the embedded VAT portion.
VAT Rates in Vietnam
Note: For reference only. The 8% reduced rate applies under a temporary policy. Confirm with a qualified tax advisor.
Forra's tax advisors help businesses in Vietnam navigate VAT, PIT, CIT, and compliance obligations.
No deductions apply. PIT = 20% of full Vietnam-source income.
Detailed breakdown (VND/month)
| Bracket | Rate | Range | Taxable | Tax |
|---|
PIT Rates by Income Type
Quick reference for tax residents and non-residents.
| Income type | Tax Resident | Non-Resident |
|---|---|---|
| CAPITAL INCOME | ||
Dividends & non-bank interest Bank savings interest is PIT-exempt | 5% | 5% |
Capital transfer — profit known Applied on net gain | 20% | 2% on transfer value |
Capital transfer — profit unknown Applied on transfer value | 2% | 2% |
Securities transfer Per transaction on transfer value | 0.1% | 0.1% |
| REAL ESTATE | ||
Real estate transfer On transfer value. Direct family transfers exempt. | 2% | 2% |
Property rental On revenue exceeding 500,000,000 ₫/year | 5% | 5% |
| OTHER INCOME | ||
Prizes & winnings On amount over 20,000,000 ₫ per win. | 10% | 10% |
Inheritances & gifts (securities, property…) On value over 20,000,000 ₫. Direct family exempt. | 10% | 10% |
Royalties, IP, franchising On income over 10,000,000 ₫ per contract | 5% | 5% |
Freelance / service (no labour contract, ≥ 2,000,000 ₫) Withholding at source. Subject to annual finalisation. | 10% | 20% flat |
| BUSINESS INCOME — Household / Individual | ||
|
• Revenue ≤ 500M ₫/year — Exempt from PIT
• Revenue 500M–3B ₫/year — 0.5%–5% by sector
• Revenue 3B–50B ₫/year — 17% on net income
• Revenue > 50B ₫/year — 20% on net income
| ||
Reference only. Tax obligations depend on specific circumstances, applicable double tax agreements, and annual PIT finalisation.
PIT Brackets 2026 (Residents)
| Monthly taxable income | Rate |
|---|---|
| ≤ 10,000,000 ₫ | 5% |
| 10M – 30M ₫ | 10% |
| 30M – 60M ₫ | 20% |
| 60M – 100M ₫ | 30% |
| > 100M ₫ | 35% |
Non-residents: flat 20% on Vietnam-source income. No deductions. 20% cố định. Không có giảm trừ.
Personal Deductions (Residents)
Note: For reference only. Consult Forra's tax advisors for individual guidance.
Forra assists with PIT registration, annual tax finalisation, and compliance in Vietnam.
Most common — insurance based on full gross salary (statutory caps apply).
Employee deductions (VND/month)
| Gross Salary | — |
| Social Insurance (8%) | — |
| Health Insurance (1.5%) | — |
| Unemployment Insurance (1%) | — |
| Pre-tax income | — |
| Personal deduction (self) | — |
| Personal deduction (dependants) | — |
| Taxable income | — |
| Personal Income Tax | — |
| Net Salary (take-home) | — |
| Bracket | Rate | Taxable | Tax |
|---|
| Item | Amount (VND) |
|---|---|
| Gross Salary | — |
| Social Insurance (17%) | — |
| Occupational Risk (0.5%) | — |
| Health Insurance (3%) | — |
| Unemployment Insurance (1%) | — |
| Total employer cost | — |
Insurance Rates 2026
PIT Brackets 2026
Note: For reference only. Actual results vary by contract terms, allowances, and company policy.
Forra manages end-to-end payroll, Social Insurance, PIT filing, and compliance for FDI companies in Vietnam.