Accurate online personal income tax calculator 2026

CareerViet's personal income tax calculator quickly estimates tax payable from income, mandatory insurance and statutory deductions. Clear inputs and results help employees check tax obligations, understand take-home pay and plan their finances.

Currency

Choose the salary type stated in your contract; the calculator converts it in the other direction.

VND
VND
Applied parameters — tax period, caps and deductions under the 2026 rules
Tax year2026 — New deductions and five tax brackets
Personal deduction15,500,000 VND
Dependent deduction6,200,000 VND
Social / health insurance cap50,600,000 VND
Applicable taxpayer
Applicable legal basis
  • Five progressive tax brackets: 2025 Personal Income Tax Law (Law 109/2025/QH15), effective July 1, 2026 for employment income in the 2026 tax period.
  • VND 15.5m personal and VND 6.2m dependent deductions: Resolution 110/2025/UBTVQH15.
  • VND 2,530,000 base salary: Decree 161/2026/ND-CP, effective July 1, 2026.
  • Regional minimum wages: Decree 293/2025/ND-CP, effective January 1, 2026.
  • 10% withholding for contracts under 3 months and 20% for non-residents: Article 25, Circular 111/2013/TT-BTC.
Notes:
  • The result is a monthly estimate and may differ from the annual tax finalization.
  • Statutory calculations are performed in VND.
  • Tax-exempt income, charitable deductions and voluntary pension deductions are not included.

Frequently asked questions

What salary level is subject to personal income tax?
For a single person with no dependents who contributes insurance on the full salary, tax starts to arise when Gross salary exceeds approximately VND 17.3 million/month. With 1 dependent, the threshold rises to approximately VND 24.3 million/month. Each additional dependent raises the threshold by approximately VND 6.9 million.
Is overtime subject to personal income tax?
The portion of overtime or night-work pay that exceeds the normal hourly wage is exempt from personal income tax. The portion equivalent to the normal hourly wage remains taxable.
Is personal income tax payable during probation?
Yes. If a probationary contract is under 3 months and each payment is VND 2 million or more, the employer withholds 10% of the total income before payment, without personal and dependent deductions. If estimated annual income is below the taxable threshold, the employee may submit the prescribed commitment to temporarily avoid withholding if eligible.
Which income is not eligible for a personal income tax refund?
A refund is not available for income taxed under the presumptive method; tax from real-estate or securities transfers, prizes, royalties, or franchising; amounts already correctly finalized without overpayment; or cases where the individual does not have a tax identification number at the time of finalization.
Latest regulations:
  • Base salary of VND 2,530,000/month, effective July 1, 2026 under Decree 161/2026/ND-CP.
  • New regional minimum wages, effective January 1, 2026 under Decree 293/2025/ND-CP.
  • Personal allowance of VND 15.5 million/month and dependent allowance of VND 6.2 million/month under Resolution 110/2025/UBTVQH15.
  • Progressive tax schedule reduced from 7 brackets to 5 under the 2025 Personal Income Tax Law.

1. What is personal income tax?

Personal income tax (PIT) is an amount that individuals with income must pay to the state budget from salary or other income after applicable deductions. It is a direct tax; individuals with higher income generally pay more tax.

PIT does not apply to low taxable income: after compulsory insurance and personal/dependent deductions, the remaining amount is used as the tax base.

2. Individuals subject to personal income tax

Resident individuals

A resident is an individual present in Vietnam for 183 days or more in a calendar year or 12 consecutive months, or having a regular place of residence in Vietnam. Residents are taxed on income arising in Vietnam and overseas and may claim personal and dependent deductions.

Non-resident individuals

A non-resident does not meet the above conditions and is taxed only on income arising in Vietnam, generally at 20%, without personal and dependent deductions.

3. PIT calculation formula for residents under the new rules

Tax point: when the income-paying organization or individual makes payment.

3.1. Employment contracts of 3 months or more

PIT payable = Taxable income × Tax rate by bracket
Taxable income = Assessable income − Deductions
Assessable income = Total income − Tax-exempt amounts − Compulsory insurance

Four calculation steps:

  1. Determine total salary, allowances, and bonuses.
  2. Deduct tax-exempt amounts such as overtime differentials, eligible meal allowances, and valid business-trip expenses.
  3. Deduct SI 8% + HI 1.5% + UI 1% subject to applicable ceilings.
  4. Deduct VND 15,500,000 for the taxpayer and VND 6,200,000 for each dependent.

Example: Gross salary VND 45,000,000, Region I, 2 dependents: insurance VND 4,725,000; assessable income VND 12,375,000; tax VND 737,500; Net VND 39,537,500.

3.2. Employment contracts under 3 months

PIT = Total income before payment × 10%

Applies when paying VND 2,000,000 or more per payment to an individual without an employment contract or under a contract shorter than 3 months; no personal/dependent deductions or progressive schedule applies.

3.3. Method summary

CaseMethodPersonal/dependent deductions
Resident, employment contract ≥ 3 months5-bracket progressiveYes
Resident, employment contract < 3 months10% when payment ≥ VND 2 millionNo
Non-resident20%No

4. PIT calculation for non-residents

PIT = Taxable salary/wage income arising in Vietnam × 20%

Non-residents do not receive personal/dependent deductions and pay tax for each occurrence of income.

4.1. Foreign individuals not physically present in Vietnam

Vietnam-source taxable income = (Working days for Vietnam work ÷ Total working days in the year) × Global income + Other Vietnam-source taxable income

Example: global income of VND 1.2 billion and 40/240 working days for a Vietnam project results in VND 200 million of taxable income and VND 40 million of tax.

4.2. Foreign individuals physically present in Vietnam

Vietnam-source taxable income = (Days present in Vietnam ÷ 365) × Global income + Other Vietnam-source taxable income

Example: 90 days in Vietnam and global income of VND 2 billion results in approximately VND 493,150,685 of taxable income and approximately VND 98,630,137 of tax.

5. Important rules to note

  • Each dependent can be claimed only once by one taxpayer in a year.
  • Monthly or quarterly filing and payment deadlines follow the Law on Tax Administration.
  • Individuals must finalize tax no later than the last day of the fourth month after the end of the calendar year.
  • Finalization is not required when additional tax payable is VND 50,000 or less or when no refund of overpaid tax is requested.
  • A tax identification number is required for dependent deductions and refunds; from July 1, 2025, the personal identification number is used instead of the tax ID.
  • Individuals earning income from two or more places generally have to finalize tax directly with the tax authority.

Related Blog

Thương lượng offer: 5 bước khi lương thấp hơn kỳ vọng
Email offer về lúc 4 giờ chiều. Bạn mở ra, đọc lướt đến dòng lương, và tim chùng xuống một nhịp: Thấp hơn con số bạn nghĩ. Phản xạ đầu tiên của nhiều người là nhận luôn cho khỏi mất cơ hội hoặc từ chối ngay trong cơn thất vọng.
Mức lương mong muốn là bao nhiêu? 8 cách trả lời khéo léo
"Mức lương mong muốn của bạn là bao nhiêu?" Chỉ vài chữ nhưng đủ làm nhiều người đang tự tin bỗng đổ mồ hôi tay. Nói thấp thì thiệt, nói cao thì sợ bị loại, nói "thế nào cũng được" thì nghe như chưa biết giá trị của mình.
Đàm phán lương: 7 bước từ chuẩn bị đến chốt offer xứng đáng
Có một con số mà rất nhiều người thà nuốt xuống còn hơn nói ra: Mức lương mình thật sự muốn. Bạn đã vượt qua ba vòng phỏng vấn, nhà tuyển dụng gật gù, và rồi câu hỏi về lương xuất hiện. Im lặng quá lâu thì thiệt. Nói vội thì tiếc. Nói sai thì sợ mất cả cơ hội.
Feedback