Enter your monthly salary, dependents and trade union membership to see employee and employer SI, HI, UI and trade union contributions, monthly personal income tax and net salary.
Enter your monthly salary to see insurance, tax and net pay.
Better HR comes with fully localized payroll engines for Vietnam — handling tax, insurance, and contribution rules automatically.
Automatically calculates PIT in line with Vietnam tax laws:
Progressive tax rates based on taxable incomeFamily and dependent deductions applied correctlyHandles taxable and non-taxable income componentsMonthly withholding with annual tax finalization supportAccurate calculation of compulsory social insurance contributions:
Employee and employer contribution rates applied as regulatedSalary caps and contribution ceilings automatically enforcedIntegrated into payroll and reflected clearly in payslipsEnsures correct health insurance contribution calculations:
Statutory employee and employer contribution percentagesAutomatic calculation per payroll cycleTransparent breakdown for reporting and auditsSupports mandatory unemployment insurance calculations:
Employee and employer contributions calculated per regulationSalary thresholds and caps automatically appliedIncluded in payroll and statutory reportingAutomates trade union fee calculations for eligible employees:
Employee/employer contribution calculated according to statutory requirementsIntegrated into payroll and compliance reportsBetter HR automates payroll tax calculations for Vietnam and 8 other countries. Accurate, compliant, done in minutes.
Try Better HR FreeTax residents of Vietnam are subject to PIT on worldwide income. A tax resident is someone who stays in Vietnam for 183 days or more in a 12-month period or calendar year, holds a permanent/temporary residence card, or leases property in Vietnam for 183+ days. Employment income from salaries and wages is taxed at progressive rates from 5% to 35%.
Employers withhold PIT from employee salaries every month and remit it to the tax authority. The tax is calculated on monthly taxable income, which is the monthly salary minus the employee's compulsory insurance (SI, HI, UI), the personal deduction and any dependent deductions.
From the 2026 tax period, the amended Personal Income Tax Law (No. 109/2025/QH15) reduces the schedule from 7 to 5 progressive brackets applied to monthly taxable income: 5% on the first 10 million VND, 10% on 10-30 million VND, 20% on 30-60 million VND, 30% on 60-100 million VND, and 35% on income above 100 million VND.
From 1 January 2026, each taxpayer receives a personal deduction of 15.5 million VND per month, up from 11 million VND, plus 6.2 million VND per month (up from 4.4 million VND) for each registered dependent. Employees contribute 8% social insurance, 1.5% health insurance and 1% unemployment insurance, and these are deductible before tax. For example, an employee earning 40 million VND per month with one dependent pays 4.2 million VND in insurance, has 14.1 million VND of taxable income, and pays 910,000 VND in monthly PIT.
On top of salary, employers pay 17.5% social insurance, 3% health insurance and 1% unemployment insurance. Employers also contribute 2% of the insurance salary as trade union funding, whether or not the employee is a union member. Union members pay 1% of their insurance salary as dues, capped at 10% of the base salary (253,000 VND per month). Trade union dues are not deductible for PIT.
From the 2026 tax period, every taxpayer receives a personal deduction of 15.5 million VND per month, up from 11 million VND. This amount is subtracted from monthly income before applying tax brackets.
From the 2026 tax period, each registered dependent qualifies for a deduction of 6.2 million VND per month, up from 4.4 million VND. Dependents include children under 18, children over 18 who are disabled or studying and earning less than 1 million VND per month, and other qualifying family members.
Vietnam uses 5 progressive brackets on monthly taxable income: 5% on the first 10 million VND, 10% on 10-30 million VND, 20% on 30-60 million VND, 30% on 60-100 million VND, and 35% on income above 100 million VND.
Employees contribute 8% for social insurance, 1.5% for health insurance, and 1% for unemployment insurance, totaling 10.5% of gross salary. Social and health insurance are capped at a salary of 50.6 million VND per month from 1 July 2026 (20x the 2.53 million VND base salary; previously 46.8 million VND). Unemployment insurance is capped at 20x the regional minimum wage, which is 106.2 million VND per month in Region I.
Trade union members pay dues of 1% of their insurance salary, capped at 10% of the base salary (253,000 VND per month from 1 July 2026). Employers contribute 2% of the insurance salary as trade union funding for every employee, whether or not they are a union member. Employee dues are deducted from net pay but are not deductible for PIT.
Employers pay 17.5% social insurance, 3% health insurance and 1% unemployment insurance on the employee's insurance salary, plus 2% trade union funding. Social and health insurance are capped at 50.6 million VND per month and unemployment insurance at 106.2 million VND per month in Region I.
Non-residents are taxed at a flat rate of 20% on Vietnam-sourced employment income. They do not receive personal or dependent deductions.
Certain allowances are exempt from PIT, including a round-trip airfare home for expatriates, school fees for expatriate children (excluding tertiary), mid-shift meals within approved limits, one-off relocation costs, wedding and funeral allowances, and uniforms within the statutory limit.
Better HR automatically calculates Vietnam PIT using the latest brackets and deductions. It handles monthly withholding, social insurance contributions, generates payslips with full tax breakdowns, and produces reports for filing with the General Department of Taxation.
