Vietnam Personal Income Tax (PIT) 2027 Calculator

Calculate Vietnam personal income tax (PIT) 2027. 7-tier progressive 5%-35% on taxable income (after VND 11M personal + 4.4M/dependent + insurance). Source: Vietnam Tax Department (gdt.gov.vn).

Personal allowance VND 11M/month, dependent VND 4.4M/month each. Mandatory insurances (8% social + 1.5% health + 1% unemployment) deductible. Charitable donations also deductible.
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Progressive brackets
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Top Marginal
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Vietnam Income Tax Brackets 2027

Vietnam applies progressive income tax. Brackets: ₫ 0+ at 5%, ₫ 60,000,000+ at 10%, ₫ 120,000,000+ at 15%, ₫ 216,000,000+ at 20%, ₫ 384,000,000+ at 25%, ₫ 624,000,000+ at 30%, ₫ 960,000,000+ at 35%. Tax is computed on each tranche progressively, not flat on the whole income. Source: General Department of Taxation (gdt.gov.vn).

How Progressive Tax Works

A ₫ 100,000 income in a vietnam 2-tier (10%/30% at 50,000) system pays 10% on the first ₫ 50,000 = ₫ 5,000, plus 30% on the next ₫ 50,000 = ₫ 15,000, total ₫ 20,000 — effective rate 20%, not 30%. Marginal rate (30%) only applies to additional income.

Allowable Deductions in Vietnam

Personal allowance VND 11M/month, dependent VND 4.4M/month each. Mandatory insurances (8% social + 1.5% health + 1% unemployment) deductible. Charitable donations also deductible. Standard or itemized deductions reduce taxable income. Common items: retirement contributions, professional expenses, charitable donations, mortgage interest, family allowances, healthcare costs. Filing requires receipts and documentation.

Filing Deadlines and Methods

Annual returns in Vietnam are filed via the official tax-authority portal. Electronic filing is encouraged. Deadlines vary — typically Q1 or Q2 of the following year. Late filing penalties apply. Always consult General Department of Taxation for the current year's exact deadline and methods.