Vietnam Salary Calculator 2026
Calculate employee net pay, employer cost, social insurance, health insurance, and personal income tax for Vietnam. Updated with the 2026 PIT brackets, deduction thresholds, and the insurance caps that change on 1 July 2026.
The statutory base salary rises to VND 2,530,000 on 1 July 2026, lifting the SI and HI cap from VND 46,800,000 to VND 50,600,000 per month.
2026 Vietnam Payroll Updates
Vietnam's 2026 tax year introduces significant changes to personal income tax brackets, deduction thresholds, and social insurance caps. Here's what employers and employees need to know.
2026 Progressive PIT Rates
Law 109/2025/QH15 reduces the number of PIT brackets from 7 to 5 for salary income from 1 January 2026, widening the income ranges within each rate. The previous-rate column shows the old rates that applied across each new bracket's income range.
| Bracket | Monthly Taxable Income | 2026 Rate | Previous Rate |
|---|---|---|---|
| 1 | Up to VND 10,000,000 | 5% | 5–10% |
| 2 | VND 10,000,001 – 30,000,000 | 10% | 15–20% |
| 3 | VND 30,000,001 – 60,000,000 | 20% | 20–30% |
| 4 | VND 60,000,001 – 100,000,000 | 30% | 30–35% |
| 5 | Above VND 100,000,000 | 35% | 35% |
A Vietnamese employee earning VND 30,000,000 per month gross with no dependents pays VND 3,150,000 in insurance, leaving VND 26,850,000 of assessable income. Under the old rules (VND 11 million deduction, 7 brackets), monthly PIT was about VND 1,630,000. Under the 2026 rules (VND 15.5 million deduction, 5 brackets), it falls to about VND 635,000: a saving of roughly VND 1,000,000 per month.
Frequently Asked Questions
Common questions about Vietnam payroll, PIT, and social insurance contributions.
From the 2026 tax year, the personal deduction increases to VND 15,500,000 per month (from VND 11,000,000), and the dependent deduction rises to VND 6,200,000 per month per registered dependent (from VND 4,400,000), under Resolution 110/2025/UBTVQH15. These higher thresholds mean lower taxable income and reduced PIT for most employees.
Law 109/2025/QH15 consolidates the previous 7 brackets into 5, applying to salary income from 1 January 2026. Monthly taxable income up to VND 10,000,000 is taxed at 5%, VND 10,000,001–30,000,000 at 10%, VND 30,000,001–60,000,000 at 20%, VND 60,000,001–100,000,000 at 30%, and anything above VND 100,000,000 at 35%. The top rate now starts above VND 100 million instead of VND 80 million.
Foreign employees working in Vietnam under a labor contract of 12 months or more participate in compulsory social insurance (8% employee, 17.5% employer) and health insurance (1.5% employee, 3% employer), the same rates as Vietnamese staff. They are exempt from unemployment insurance. Intra-company transferees and employees who have reached retirement age are exempt from SI. For tax, foreign residents use the same progressive schedule and deductions as locals, while non-residents pay a flat 20% on Vietnam-sourced salary with no deductions.
Vietnam divides the country into four regional minimum wage zones under Decree 293/2025/ND-CP, effective 1 January 2026. Zone 1 (Hanoi, Ho Chi Minh City, Hai Phong, Da Nang) is VND 5,310,000 per month, Zone 2 is VND 4,730,000, Zone 3 is VND 4,140,000, and Zone 4 is VND 3,700,000. These set the floor for contribution bases and the unemployment insurance cap, which is 20 times the zone minimum: VND 106,200,000 (Zone 1), VND 94,600,000 (Zone 2), VND 82,800,000 (Zone 3), and VND 74,000,000 (Zone 4).
Net-to-gross calculation determines what gross salary an employer must pay so the employee receives a specific net amount after all deductions. The calculator uses an iterative binary search method: it estimates a gross salary, calculates the net pay, and adjusts until the net matches the target. This is useful when negotiating salaries quoted as net amounts.
Yes. Under the Trade Union Law 2024, every employer contributes 2% of the salary fund used as the basis for compulsory social insurance contributions, so the fee is calculated on the capped SI base rather than uncapped gross salary. It is included in the total cost-to-employer figure. The fee is not deducted from the employee’s salary; it is an additional employer cost on top of gross.
The new PIT brackets and the higher personal and dependent deductions apply to salary income from 1 January 2026. The new regional minimum wages under Decree 293/2025/ND-CP also apply from 1 January 2026. Separately, the statutory base salary rises from VND 2,340,000 to VND 2,530,000 on 1 July 2026 under Decree 161/2026/ND-CP, which lifts the SI and HI contribution cap from VND 46,800,000 to VND 50,600,000 per month. Use the payroll period toggle in the calculator to switch between the two cap levels.
