🇻🇳 How tax works
in Vietnam.
2026 · National income tax guide
The calculation, explained.
The current 2026 resident employment schedule has five annual taxable-income bands, corresponding to monthly thresholds of VND10m, 30m, 60m and 100m.
Personal/dependant relief and compulsory insurance deductions are excluded. Business income follows different revenue/profit rules; do not use this salary model for clinic receipts.
Doctors: employment and independent practice
The Vietnam comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · VND
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 120,000,000 | 5.0% |
| 120,000,000 – 360,000,000 | 10.0% |
| 360,000,000 – 720,000,000 | 20.0% |
| 720,000,000 – 1,200,000,000 | 30.0% |
| Above 1,200,000,000 | 35.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to ₫2,900,640,280.
- 1. Annual input
- ₫2,900,640,280
- 2. Custom deductible expenses
- − ₫0
- 3. Modeled allowance / base deduction
- − ₫0
- 4. Modeled taxable base
- ₫2,900,640,280
| Taxed portion | Rate | Tax |
|---|---|---|
| ₫120,000,000 | 5.0% | ₫6,000,000 |
| ₫240,000,000 | 10.0% | ₫24,000,000 |
| ₫360,000,000 | 20.0% | ₫72,000,000 |
| ₫480,000,000 | 30.0% | ₫144,000,000 |
| ₫1,700,640,280 | 35.0% | ₫595,224,098 |
- 5. Modeled tax credits (capped at tax due)
- − ₫0
- 6. Included additional tax
- ₫0
- 7. Income tax
- ₫841,224,098
- Effective rate = tax ÷ annual input
- 29.0%
- After income tax, before other deductions
- ₫2,059,416,182
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.