Formula: Assessable income = Taxable income − compulsory insurance − family deductions. Tax = sum across the brackets.
Family deductions (from the 2026 tax period): 15.5 million VND/month for the taxpayer; 6.2 million VND/month for each dependent.
Progressive scale with 5 brackets (assessable income/month):
| Bracket | Portion of income | Tax rate |
|---|---|---|
| 1 | Up to 10 million | 5% |
| 2 | Over 10 up to 30 million | 10% |
| 3 | Over 30 up to 60 million | 20% |
| 4 | Over 60 up to 100 million | 30% |
| 5 | Over 100 million | 35% |
The old 7-bracket scale is no longer used for income from salaries and wages from the 2026 tax period.
The tool is for resident individuals. Non-resident individuals, casual income and other income are calculated differently — check against the actual file.