Asked about Vietnam personal income tax (thuế thu nhập cá nhân / TNCN) for resident individuals, self-employed persons, or sole proprietors.
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Tax year period
Calendar year (1 Jan – 31 Dec)Luật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12
Annual PIT finalisation deadline
31 March of following yearLuật Quản lý Thuế No. 38/2019/QH14
Monthly bracket 1 — upper bound
≤ 10,000,000 VND/monthLuật số 109/2025/QH15
Monthly bracket 1 — rate
5%Luật số 109/2025/QH15
Monthly bracket 2 — range
10,000,001 – 30,000,000 VND/monthLuật số 109/2025/QH15
Monthly bracket 2 — rate
15%Luật số 109/2025/QH15
Monthly bracket 3 — range
30,000,001 – 60,000,000 VND/monthLuật số 109/2025/QH15
Monthly bracket 3 — rate
25%Luật số 109/2025/QH15
Monthly bracket 4 — range
60,000,001 – 100,000,000 VND/monthLuật số 109/2025/QH15
Monthly bracket 4 — rate
30%Luật số 109/2025/QH15
Monthly bracket 5 — lower bound
> 100,000,000 VND/monthLuật số 109/2025/QH15
Monthly bracket 5 — rate
35%Luật số 109/2025/QH15
Annual bracket 1 — upper bound
≤ 120,000,000 VND/yearLuật số 109/2025/QH15
Annual bracket 1 — rate
5%Luật số 109/2025/QH15
Annual bracket 2 — range
120,000,001 – 360,000,000 VND/yearLuật số 109/2025/QH15
Annual bracket 2 — rate
15%Luật số 109/2025/QH15
Annual bracket 3 — range
360,000,001 – 720,000,000 VND/yearLuật số 109/2025/QH15
Annual bracket 3 — rate
25%Luật số 109/2025/QH15
Annual bracket 4 — range
720,000,001 – 1,200,000,000 VND/yearLuật số 109/2025/QH15
Annual bracket 4 — rate
30%Luật số 109/2025/QH15
Annual bracket 5 — lower bound
> 1,200,000,000 VND/yearLuật số 109/2025/QH15
Annual bracket 5 — rate
35%Luật số 109/2025/QH15
Quick tax formula — monthly bracket 1 base tax
Income × 5%Luật số 109/2025/QH15
Quick tax formula — monthly bracket 2 base amount
500,000 + (Income − 10,000,000) × 15%Luật số 109/2025/QH15
Quick tax formula — monthly bracket 3 base amount
3,500,000 + (Income − 30,000,000) × 25%Luật số 109/2025/QH15
Quick tax formula — monthly bracket 4 base amount
11,000,000 + (Income − 60,000,000) × 30%Luật số 109/2025/QH15
Quick tax formula — monthly bracket 5 base amount
23,000,000 + (Income − 100,000,000) × 35%Luật số 109/2025/QH15
Personal deduction (giảm trừ bản thân) — monthly
15,500,000 VND/monthLuật số 109/2025/QH15
Personal deduction (giảm trừ bản thân) — annual
186,000,000 VND/yearLuật số 109/2025/QH15
Dependent deduction (giảm trừ người phụ thuộc) — monthly per dependent
6,200,000 VND/month per dependentLuật số 109/2025/QH15
Dependent deduction (giảm trừ người phụ thuộc) — annual per dependent
74,400,000 VND/year per dependentLuật số 109/2025/QH15
Personal deduction — pre-2026 monthly (historical)
11,000,000 VND/monthNghị quyết 954/2020/UBTVQH14
Dependent deduction — pre-2026 monthly (historical)
4,400,000 VND/month per dependentNghị quyết 954/2020/UBTVQH14
Compulsory social insurance (BHXH) — employee rate
8% of salaryLuật BHXH No. 58/2014/QH13
Compulsory health insurance (BHYT) — employee rate
1.5% of salaryLuật BHXH No. 58/2014/QH13
Unemployment insurance (BHTN) — employee rate
1% of salaryLuật BHXH No. 58/2014/QH13
Voluntary pension fund deduction — monthly cap
Up to 1,000,000 VND/monthThông tư 111/2013/TT-BTC (as amended)
Non-resident — flat rate on employment income
20%Luật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12 (amended); Thông tư 111/2013/TT-BTC
Resident threshold — days present in calendar year
≥ 183 days in a calendar yearLuật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12
Resident threshold — consecutive months
12 consecutive monthsLuật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12
Capital gains — rate on gains (unlisted)
20% on gainsLuật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12 (amended); Thông tư 111/2013/TT-BTC
Securities transfer (listed) — rate on sale proceeds
0.1% of sale proceedsLuật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12 (amended); Thông tư 111/2013/TT-BTC
Real estate transfer — rate on transfer price
2% of transfer priceLuật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12 (amended); Thông tư 111/2013/TT-BTC
Royalties / franchises — rate above threshold
5% above VND 10,000,000 per contractLuật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12 (amended); Thông tư 111/2013/TT-BTC
Royalties / franchises — taxable threshold per contract
VND 10,000,000 per contractLuật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12 (amended); Thông tư 111/2013/TT-BTC
Lottery / prizes — rate above threshold
10% above VND 10,000,000Luật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12 (amended); Thông tư 111/2013/TT-BTC
Lottery / prizes — taxable threshold
VND 10,000,000Luật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12 (amended); Thông tư 111/2013/TT-BTC
Inheritance / gifts — rate above threshold
10% above VND 10,000,000Luật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12 (amended); Thông tư 111/2013/TT-BTC
Inheritance / gifts — taxable threshold
VND 10,000,000Luật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12 (amended); Thông tư 111/2013/TT-BTC
Deemed PIT rate — distribution / supply of goods
0.5% of revenueThông tư 111/2013/TT-BTC (as amended)
Deemed PIT rate — services / construction (excl. materials)
2% of revenueThông tư 111/2013/TT-BTC (as amended)
Deemed PIT rate — manufacturing / transport / services with goods
1.5% of revenueThông tư 111/2013/TT-BTC (as amended)
Deemed PIT rate — other business activities
1% of revenueThông tư 111/2013/TT-BTC (as amended)
Self-employed PIT exemption — annual revenue threshold
< VND 100,000,000/yearLuật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12 (amended); Thông tư 111/2013/TT-BTC
Employer withholding remittance — monthly filers deadline
20th of the following monthLuật Quản lý Thuế No. 38/2019/QH14
Employer withholding remittance — quarterly filers deadline
30th of the month following the quarterLuật Quản lý Thuế No. 38/2019/QH14
Employer annual finalisation — form 05/QTT-TNCN deadline
31 March of following yearLuật Quản lý Thuế No. 38/2019/QH14
Employer annual finalisation — form number
Form 05/QTT-TNCNThông tư 111/2013/TT-BTC (as amended)
Individual self-filing annual finalisation — form 02/QTT-TNCN deadline
31 March of following yearLuật Quản lý Thuế No. 38/2019/QH14
Individual annual finalisation — form number
Form 02/QTT-TNCNThông tư 111/2013/TT-BTC (as amended)
Self-filing threshold — additional tax from 2+ income sources
> VND 100,000Luật Quản lý Thuế No. 38/2019/QH14
Late filing penalty range
VND 2,000,000 – 25,000,000Luật Quản lý Thuế No. 38/2019/QH14
Late payment interest rate
0.03% per day of unpaid taxLuật Quản lý Thuế No. 38/2019/QH14
Under-declaration (underpayment) penalty
20% of underpaid amountLuật Quản lý Thuế No. 38/2019/QH14
Tax evasion penalty multiplier
1× – 3× evaded tax + criminal liabilityLuật Quản lý Thuế No. 38/2019/QH14
Section 1 Quick Reference table
| Field | Value |
|---|---|
| Country | Vietnam (Cộng hòa Xã hội chủ nghĩa Việt Nam) |
| Tax | Thuế Thu Nhập Cá Nhân (TNCN — Personal Income Tax / PIT) |
| Currency | VND (Vietnamese Dong / đồng) |
| Tax year | Calendar year (1 Jan – 31 Dec) |
| Primary legislation | Luật Thuế Thu Nhập Cá Nhân No. 04/2007/QH12 (amended); Luật số 109/2025/QH15 (effective 01/01/2026) |
| Tax authority | Tổng cục Thuế (General Department of Taxation — GDT) |
| Filing portal | etax.gdt.gov.vn / thuedientu.gdt.gov.vn |
| Filing deadline | Annual finalisation: 31 March of following year |
| Contributor | Open Accountants Community |
| Validated by | Pending — requires sign-off by a Vietnam-licensed tax agent (đại lý thuế) or CPA |
| Skill version | 1.0 |
Effective 01/01/2026, Vietnam moved from a 7-bracket to a 5-bracket progressive tax system under Luật số 109/2025/QH15.
Monthly rates table (Luật số 109/2025/QH15; googlesky/thue-2026 (MIT); thangtd-0050/pit)
| Bracket | Monthly Taxable Income (VND) | Rate |
|---|---|---|
| 1 | ≤ 10,000,000 | 5% |
| 2 | 10,000,001 – 30,000,000 | 15% |
| 3 | 30,000,001 – 60,000,000 | 25% |
| 4 | 60,000,001 – 100,000,000 | 30% |
| 5 | > 100,000,000 | 35% |
Annual rates table (Luật số 109/2025/QH15; googlesky/thue-2026 (MIT); thangtd-0050/pit)
| Bracket | Annual Taxable Income (VND) | Rate |
|---|---|---|
| 1 | ≤ 120,000,000 | 5% |
| 2 | 120,000,001 – 360,000,000 | 15% |
| 3 | 360,000,001 – 720,000,000 | 25% |
| 4 | 720,000,001 – 1,200,000,000 | 30% |
| 5 | > 1,200,000,000 | 35% |
Quick tax computation table
| If taxable income/month (VND) | Tax = |
|---|---|
| ≤ 10,000,000 | Income × 5% |
| 10,000,001 – 30,000,000 | 500,000 + (Income − 10,000,000) × 15% |
| 30,000,001 – 60,000,000 | 3,500,000 + (Income − 30,000,000) × 25% |
| 60,000,001 – 100,000,000 | 11,000,000 + (Income − 60,000,000) × 30% |
| > 100,000,000 | 23,000,000 + (Income − 100,000,000) × 35% |
Personal and dependent deductions table (Luật số 109/2025/QH15; googlesky/thue-2026 (MIT))
| Deduction | Monthly (VND) | Annual (VND) | Notes |
|---|---|---|---|
| Personal deduction (giảm trừ bản thân) | 15,500,000 | 186,000,000 | Per taxpayer; automatic |
| Dependent deduction (giảm trừ người phụ thuộc) | 6,200,000 per dependent | 74,400,000 per dependent | Must register dependents with tax authority |
Other deductions table
| Deduction | Amount | Notes |
|---|---|---|
| Compulsory social insurance (BHXH) | 8% of salary | Employee's share — deducted before PIT |
| Compulsory health insurance (BHYT) | 1.5% of salary | Employee's share — deducted before PIT |
| Unemployment insurance (BHTN) | 1% of salary | Employee's share — deducted before PIT |
| Voluntary pension fund | Up to 1,000,000/month | If contributing to qualified fund |
| Charitable contributions | Actual amount | Donations to approved organisations only |
Resident vs Non-Resident table
| Status | Definition | Tax treatment |
|---|---|---|
| Tax resident | Present in Vietnam ≥ 183 days in a calendar year OR 12 consecutive months; OR has a regular abode in Vietnam | Worldwide income; progressive rates (Section 2) |
| Non-resident | Does not meet resident criteria | Vietnam-sourced income only; flat 20% on employment income |
Income Categories table
| Category | Rate | Notes |
|---|---|---|
| Employment income (tiền lương, tiền công) | Progressive 5-bracket (Section 2) | Main category for salaried individuals |
| Business income (kinh doanh) | Progressive 5-bracket OR deemed rates | Self-employed / sole proprietors |
| Capital gains (chuyển nhượng vốn) | 20% on gains | Or 0.1% of transfer value for listed securities |
| Securities transfer | 0.1% of sale proceeds | Regardless of gain/loss |
| Real estate transfer (chuyển nhượng bất động sản) | 2% of transfer price | No deduction of cost basis |
| Royalties, franchises | 5% above VND 10,000,000 per contract | |
| Lottery / prizes (trúng thưởng) | 10% above VND 10,000,000 | |
| Inheritance / gifts | 10% above VND 10,000,000 |
Deemed tax rates table
| Business activity | Revenue tax rate |
|---|---|
| Distribution / supply of goods | 0.5% |
| Services, construction (excl. materials) | 2% |
| Manufacturing, transport, services with goods | 1.5% |
| Other business activities | 1% |
Annual finalisation table
| Who | Deadline | Notes |
|---|---|---|
| Employers (on behalf of employees) | 31 March of following year | File form 05/QTT-TNCN |
| Individuals self-filing | 31 March of following year | File form 02/QTT-TNCN |
| Individuals with single employer, no additional income | May authorise employer to finalise | No separate filing needed |
Facts: Monthly gross salary VND 40,000,000. No dependents.
Computation:
Gross salary: 40,000,000
Less: BHXH (8%): -3,200,000
Less: BHYT (1.5%): -600,000
Less: BHTN (1%): -400,000
Less: Personal deduction: -15,500,000
-----------
Taxable income: 20,300,000
Tax:
First 10,000,000 × 5% = 500,000
Next 10,300,000 × 15% = 1,545,000
-----------
Total PIT/month: 2,045,000
Facts: Monthly gross salary VND 60,000,000. Two registered dependents.
Computation:
Gross salary: 60,000,000
Less: BHXH (8%): -4,800,000
Less: BHYT (1.5%): -900,000
Less: BHTN (1%): -600,000
Less: Personal deduction: -15,500,000
Less: Dependent deductions (2×): -12,400,000
-----------
Taxable income: 25,800,000
Tax:
First 10,000,000 × 5% = 500,000
Next 15,800,000 × 15% = 2,370,000
-----------
Total PIT/month: 2,870,000
Facts: Monthly gross salary VND 150,000,000. One dependent.
Computation:
Gross salary: 150,000,000
Less: BHXH (8%, capped at 36×base): -2,984,000 (cap applies: 8% × 37,300,000)
Less: BHYT (1.5%, capped): -559,500
Less: BHTN (1%, capped): -373,000
Less: Personal deduction: -15,500,000
Less: Dependent deduction (1×): -6,200,000
-----------
Taxable income (approx): 124,383,500
Tax:
First 10,000,000 × 5% = 500,000
Next 20,000,000 × 15% = 3,000,000
Next 30,000,000 × 25% = 7,500,000
Next 40,000,000 × 30% = 12,000,000
Remaining 24,383,500 × 35% = 8,534,225
-----------
Total PIT/month: 31,534,225
Conservative Defaults table
| Situation | Default Assumption |
|---|---|
| Unknown residency status | Treat as resident (progressive rates — higher tax) |
| Unknown number of dependents | Zero dependents (no deduction) |
| Dependent registration unclear | Do not claim deduction |
| Income category unclear | Employment income (progressive rates) |
| Insurance contribution cap unclear | Apply cap at statutory maximum |
| Allowance taxability unclear | Taxable (include in gross income) |
| Business vs employment income unclear | Employment income |
Red Flag Thresholds table
| Threshold | Value |
|---|---|
| HIGH single month tax discrepancy | VND 10,000,000 |
| HIGH annual under-withholding | VND 50,000,000 |
| MEDIUM unreported income source | Any additional source > VND 2,000,000/month |
| MEDIUM dependent claim without registration | Any amount |
| LOW rounding difference | VND 100,000 |
Penalties table
| Offence | Penalty |
|---|---|
| Late filing (quyết toán) | VND 2,000,000 – 25,000,000 |
| Late payment | 0.03% per day of unpaid tax |
| Under-declaration (underpayment) | 20% of underpaid amount |
| Tax evasion | 1× – 3× evaded tax + criminal liability |
| Failure to register dependents | Deduction denied + back-tax + interest |
Exempt Income table
| Item | Notes |
|---|---|
| Real estate transfer between spouses, parents/children, siblings | Exempt |
| Inheritance/gift between immediate family | Exempt |
| Salary from night shift / dangerous work allowances | Per statutory schedule |
| One-off relocation allowance | Per statutory limits |
| Life insurance proceeds | Exempt |
| Severance pay per labour code | Exempt (up to statutory amount) |
| Interest on bank deposits | Exempt (5% withholding applies separately) |
| Scholarships | Exempt |
Key legislation table
| Topic | Reference |
|---|---|
| PIT Law | Luật Thuế TNCN No. 04/2007/QH12 (amended 2012, 2014) |
| 2026 bracket reform | Luật số 109/2025/QH15 (effective 01/01/2026) |
| Implementation decree | Nghị định 65/2013/NĐ-CP (as amended) |
| Circular guidance | Thông tư 111/2013/TT-BTC (as amended) |
| Deduction adjustment mechanism | Nghị quyết 954/2020/UBTVQH14 |
| Tax administration | Luật Quản lý Thuế No. 38/2019/QH14 |
| Social insurance | Luật BHXH No. 58/2014/QH13 |
Open-source references table
| Repository | License | Scope |
|---|---|---|
| googlesky/thue-2026 | MIT | 2026 PIT brackets and deduction amounts |
| thangtd-0050/pit | Open source | Vietnam PIT calculator implementation |
Changelog table
| Version | Date | Change |
|---|---|---|
| 1.0 | May 2026 | Initial release with 2026 five-bracket system per Luật số 109/2025/QH15 |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for errors, omissions, or outcomes. All outputs must be reviewed by a qualified professional before filing.
The most up-to-date version is maintained at openaccountants.com.
Other Vietnam computations in the OpenAccountants Tax Library.
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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