How it is calculated
1. Employee insurance: social insurance (BHXH) 8% + health insurance (BHYT) 1.5% + unemployment insurance (BHTN) 1% on the salary for insurance contributions.
2. Taxable income = taxable salary − insurance − VND 15.5 million (taxpayer) − VND 6.2 million x number of dependents.
3. Personal income tax (TNCN) under a progressive schedule of 5 brackets (applicable from the 2026 tax period):
| Taxable income per month | Tax rate |
|---|---|
| Up to VND 10 million | 5% |
| Over VND 10 – 30 million | 10% |
| Over VND 30 – 60 million | 20% |
| Over VND 60 – 100 million | 30% |
| Over VND 100 million | 35% |
- Net pay = gross salary − insurance − tax.
Ceilings: social insurance and health insurance are calculated on up to 20 times the reference level (VND 50.6 million from 01/07/2026); unemployment insurance on up to 20 times the regional minimum wage.
The employer contributes an additional 21.5%: social insurance 17.5% (including 0.5% for occupational accidents), health insurance 3%, unemployment insurance 1%.