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Vietnam salary calculator 2026

Free Vietnam salary calculator 2026: net take-home pay for employment (hop dong lao dong). Compulsory insurance 10.5% (BHXH, BHYT, BHTN), the new VND 15,500,000 personal deduction, progressive PIT. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Vietnam (2026)

Educational model for tax year 2026, currency VND - not a payroll system, not a tax return, not tax advice. Employment is a monthly model (annual = month x 12); the household-business mode is an annual turnover model. Some 2026 figures are provisional: the statutory base salary (muc luong co so) VND 2,340,000 is carried over from Decree 73/2024/ND-CP, and the new 5-bracket PIT schedule (amended Law on PIT, entry into force 1 July 2026) is exposed only as an opt-in. Out of scope: tax-exempt allowances (lunch, uniform, phone, region/shift premiums), non-resident flat 20% tax, voluntary social insurance and whole-dong payroll rounding.

Employment (hop dong lao dong)

  • Compulsory insurance, employee side: social insurance (BHXH) 8%, health insurance (BHYT) 1.5%, unemployment insurance (BHTN) 1%, total 10.5%. Social + health share one base capped at 20x the base salary (20 x VND 2,340,000 = VND 46,800,000/month); unemployment uses a separate base capped at 20x the regional minimum wage (Region I default VND 5,310,000, so cap VND 106,200,000/month).
  • Personal income tax (PIT) on monthly taxable income = gross - employee compulsory insurance - personal deduction (giam tru gia canh) - dependant deduction x number of dependants.
  • Personal deduction VND 15,500,000/month and dependant deduction VND 6,200,000/month per registered dependant (Resolution 110/2025/UBTVQH15, from the 2026 tax period; up from 11,000,000 / 4,400,000).
  • PIT default = the 7-bracket monthly schedule (5/10/15/20/25/30/35% at thresholds 5/10/18/32/52/80 million VND, art. 22 Law 04/2007/QH12), in force at the start of 2026. The new 5-bracket schedule (5/10/20/30/35%) is an opt-in flagged provisional.
  • Employer side (shown only in the employer-cost view): social 17.5% (incl. 0.5% occupational accident/disease), health 3%, unemployment 1%, on the same capped bases.

Sources: General Department of Taxation (GDT) / Bo Tai chinh - Law on Personal Income Tax 04/2007/QH12 art. 22, PIT brackets and deductions, GDT - Resolution 110/2025/UBTVQH15 (personal deduction 15,500,000 / dependant 6,200,000 from the 2026 tax period), Vietnam Social Security (BHXH) - SHUI rates (BHXH 8%, BHYT 1.5%, BHTN 1%), 20x base-salary and 20x regional-minimum-wage caps (Decree 73/2024/ND-CP, Decree 293/2025/ND-CP).

Household business (ho kinh doanh / ca nhan kinh doanh)

  • Household and individual businesses are taxed on a TURNOVER basis (the direct / deemed method), not on net profit: VAT (GTGT) = annual revenue x VAT rate, and PIT (TNCN) = annual revenue x PIT rate.
  • VAT + PIT turnover rates by activity (Appendix I, Circular 40/2021/TT-BTC): goods distribution 1.0% + 0.5%; services and construction without materials 5.0% + 2.0%; production / transport / services with materials 3.0% + 1.5%; other activities 2.0% + 1.0%; asset leasing 5.0% + 5.0%.
  • Revenue exemption: no VAT or PIT when annual revenue is VND 1,000,000,000 or less (Decree 141/2026/ND-CP, effective 1 January 2026, doubled from 500,000,000). Above the threshold both levies apply to the full revenue.
  • Headline net = revenue - PIT; VAT is collected from customers and reported separately, so it is not netted from the operator's own take-home.

Sources: General Department of Taxation (GDT) / Bo Tai chinh - Circular 40/2021/TT-BTC Appendix I (VAT + PIT turnover rates by activity), GDT - Decree 141/2026/ND-CP (VND 1,000,000,000 revenue exemption from 1 January 2026) and Law on VAT 48/2024/QH15.