Vietnam Net Salary 2027 Calculator
Calculate Vietnam take-home pay 2027 (lương net) after personal income tax + 10.5% mandatory employee insurance (8% social + 1.5% health + 1% unemployment). Personal allowance VND 11M/month + 4.4M per dependent. Source: gdt.gov.vn, tongcucthue.gov.vn.
Vietnam Net Salary Calculation
Net salary = Gross − (Social 8% + Health 1.5% + Unemployment 1% = 10.5%) − PIT. PIT base = (Gross − insurance) − VND 11,000,000 personal − VND 4,400,000 per dependent. PIT progressive 5%-35%. Insurance cap: social/health at 20× minimum wage (around VND 36M), unemployment at 20× regional minimum. Source: VSS (vss.gov.vn).
Personal Allowance and Dependent Deduction
Reduction for taxpayer: VND 11,000,000/month (VND 132M/year). Reduction per dependent: VND 4,400,000/month. Maximum 5 dependents typically allowed. Dependent definition: spouse with no income, children under 18 (or in education, disabled), parents above retirement age with no income, siblings caring for, etc. Source: Circular 111/2013/TT-BTC.
PIT Brackets and Effective Rates
7-tier progressive PIT: 5% up to VND 5M monthly taxable; 10% to 10M; 15% to 18M; 20% to 32M; 25% to 52M; 30% to 80M; 35% above. For an employee earning gross VND 25M with no dependents: insurance VND 2.625M, personal allowance VND 11M, taxable VND 11.375M. PIT ≈ VND 950k (effective 3.8% on gross).
Year-End Settlement (Quyết toán thuế)
Employees with single employer for full year typically have employer file quyết toán by March 31, 2027 for 2026 income. Multi-employer or self-employed file own return via online portal (thuedientu.gdt.gov.vn) by March 31. Late filing penalty VND 2-25M based on delay. Source: gdt.gov.vn.
Frequently Asked Questions
How is Vietnam net salary calculated?
Net = Gross − 10.5% insurance − PIT. PIT base = (Gross − insurance − personal/dependent allowances) at progressive 5%-35%. Source: gdt.gov.vn.
What's the personal allowance in Vietnam?
VND 11,000,000/month for self + VND 4,400,000/month per dependent. Source: Resolution 954/2020/UBTVQH14.
What insurance does an employee pay in Vietnam?
Social 8%, health 1.5%, unemployment 1% — total 10.5% of gross salary (capped at 20× minimum wage for social/health).
When is the Vietnam tax filing deadline?
March 31 of the following year for individuals. Employer files quyết toán for single-employer employees. Multi-employer or self-employed file own.
Can foreigners claim Vietnam personal allowance?
Yes, tax residents (183+ days) get same personal/dependent allowances as locals. Non-residents are taxed flat 20% on Vietnam-source income with no allowances.