Vietnam Gross to Net Salary Calculator (2026 rules)
Gross to Net Calculator (Vietnam)
Calculate your take-home pay with the latest 2025-2026 tax regulations including social insurance and deductions.
Updated for Law 109/2025/QH15 & Resolution 110/2025/UBTVQH15 · Last reviewed June 2026
Job offers in Vietnam are usually quoted gross — before compulsory social insurance and personal income tax (PIT) are withheld. If you are a foreigner negotiating a package in Vietnam, two things make your payslip different from a local colleague's: the set of insurance contributions you actually pay, and how your tax residency is determined.
You are a tax resident if you spend 183 days or more in Vietnam within a calendar year (or your first 12 consecutive months), or maintain a permanent residence here. Residents pay progressive PIT on worldwide employment income using the bracket table below; non-residents pay a flat 20% on Vietnam-sourced employment income with no family deductions.
From tax year 2026, Law No. 109/2025/QH15 (passed 10 Dec 2025) reshapes resident taxation: the personal deduction rises to 15.500.000 VND/month (from 11M) and the per-dependent deduction to 6.200.000 VND/month (from 4.4M) under Resolution 110/2025/UBTVQH15, while the progressive scale is consolidated from 7 brackets to 5 (rates 5/10/20/30/35%). At the same salary, most residents will pay less tax in 2026 than in 2025.
The calculator above applies these 2026 rules and lets you toggle 2025 vs 2026 to see the difference on your own numbers.
How take-home pay is calculated for foreign employees
Step 1 — Compulsory insurance (different for foreigners)
| Contribution | Vietnamese employee | Foreign employee |
|---|---|---|
| Social insurance (BHXH) | 8% | 8% (compulsory since 2022) |
| Health insurance (BHYT) | 1.5% | 1.5% |
| Unemployment insurance (BHTN) | 1% | not applicable |
Unemployment insurance only covers Vietnamese nationals, so a foreign employee's total employee-side contribution is 9.5% of the insurance base instead of 10.5%. BHXH/BHYT contributions are capped at 20× the state reference salary; if your gross is above the cap, contributions stop growing — enter a custom insurance base in the calculator to model this.
Step 2 — Deductions (2026 amounts)
Tax residents may deduct 15.500.000 VND/month for themselves and 6.200.000 VND/month per registered dependent (children under 18, dependent parents, etc. — registration with the tax authority via your employer is required). Non-residents get no deductions.
Taxable income = gross − compulsory insurance − personal deduction − dependent deductions.
Step 3 — Apply the 2026 progressive scale (residents)
| Bracket | Monthly taxable income (VND) | Rate |
|---|---|---|
| 1 | Up to 10.000.000 | 5% |
| 2 | 10.000.000 – 30.000.000 (*pending implementing decree) | 10% |
| 3 | 30.000.000 – 60.000.000 (*pending implementing decree) | 20% |
| 4 | 60.000.000 – 100.000.000 (*pending implementing decree) | 30% |
| 5 | Over 100.000.000 | 35% |
Two middle boundaries of this table (where the 20% band ends and the 30% band begins) are still awaiting the implementing decree — rows marked (*) above. The 5% band (≤ 10M) and the 35% threshold (> 100M/month, raised from 80M) are fixed in Law 109/2025/QH15. Vietnam uses marginal taxation: each rate applies only to the slice of income inside its band.
Step 4 — Net salary
Net = gross − insurance − PIT. If you negotiated a net package, your employer grosses it up and bears the tax — use the calculator's Net→Gross mode to see the true employer cost.
Worked example: foreign resident, 30.000.000 VND gross, 1 dependent (2026)
Assumptions: tax resident (≥183 days in Vietnam), insurance paid on full gross (below the cap), one registered dependent, no BHTN because the employee is a foreign national.
| Step | Item | Amount (VND) |
|---|---|---|
| 1 | Gross salary | 30.000.000 |
| 2 | Social insurance 8% | −2.400.000 |
| 2 | Health insurance 1.5% | −450.000 |
| 3 | Income before tax | 27.150.000 |
| 4 | Personal deduction | −15.500.000 |
| 4 | Dependent deduction | −6.200.000 |
| 5 | Taxable income | 5.450.000 |
| 6 | PIT (bracket 1: 5.450.000 × 5%) | −272.500 |
| 7 | Net take-home | 26.877.500 |
Because the foreign employee skips the 1% unemployment insurance, their net pay is 285.000 VND higher per month than a Vietnamese colleague on the identical gross salary and deductions (26.877.500 vs 26.592.500). The entire taxable income sits in the verified 5% bracket. A non-resident on the same salary would instead pay a flat 20% on income with no deductions — dramatically more.
Frequently asked questions
Do foreigners pay personal income tax in Vietnam?
Yes. If you are a tax resident (≥183 days in a calendar year or a permanent residence in Vietnam) you pay progressive PIT — 5 brackets from 5% to 35% in 2026 — on employment income, with the same deductions as locals. Non-residents pay a flat 20% on Vietnam-sourced employment income with no deductions.
Do expats have to pay social insurance in Vietnam?
Foreign employees on Vietnamese labour contracts pay 8% social insurance (BHXH) and 1.5% health insurance (BHYT), but are exempt from the 1% unemployment insurance (BHTN) — that scheme only covers Vietnamese nationals. Your total employee-side deduction is therefore 9.5% of the insurance base, capped at 20× the state reference salary.
What changed in Vietnamese income tax for 2026?
Law 109/2025/QH15 (passed 10 Dec 2025) applies from tax year 2026: the personal deduction rises to 15.500.000 VND/month, the dependent deduction to 6.200.000 VND/month, and the bracket count drops from 7 to 5 (5/10/20/30/35%), with the top 35% rate now starting above 100M VND/month instead of 80M. The exact 20%→30% boundary still awaits the implementing decree.
Can foreign employees claim dependents?
Yes — tax residents can register qualifying dependents (children under 18, students without significant income, dependent parents) through their employer and deduct 6.200.000 VND/month each. You will need supporting documents (birth certificates, etc.) translated and notarised, and each dependent gets a Vietnamese tax code.
My offer is quoted "net" — what does that mean in Vietnam?
A net package means the employer guarantees your take-home amount and bears insurance and PIT on top (a "gross-up"). The true cost to the employer — and the gross figure that appears in your contract and tax filings — is substantially higher. Use the calculator's Net → Gross mode to see the implied gross before you compare offers.
How is the 183-day tax residency counted?
Days of physical presence in Vietnam are counted within either the calendar year or the first 12 consecutive months from arrival — arrival and departure days each count. Hit 183 days (or keep a registered permanent residence / long-term leased home) and you are a resident for that tax year, switching you from the flat 20% non-resident rate to the progressive resident scale with deductions.