Salary calculator

Gross ↔ net pay for 2026

Enter a salary and see what the employee takes home and what the business really pays. Uses the 5-band income tax schedule, personal reliefs and regional minimum wages in force from 2026, with every insurance line and tax band shown.

  • 5-band income tax from 2026
  • Relief 15.5m + 6.2m per dependant
  • Shows the employer’s share too
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Take-home pay breakdown

Gross salary20.000.000 ₫
Social insurance (8%)− 1.600.000 ₫
Health insurance (1.5%)− 300.000 ₫
Unemployment insurance (1%)− 200.000 ₫
Personal relief15.500.000 ₫
Taxable income2.400.000 ₫
Personal income tax− 120.000 ₫
Net salary (take-home)17.780.000 ₫

Calculated based on the progressive 5-bracket PIT scale and statutory insurance rates for reference. Exact figures depend on employment agreements and internal regulations.

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Personal Income Tax by bracket (New 5 tiers)

Taxable income / monthTax rateTax amount
0tr - 10tr5%120.000 ₫
10tr - 30tr10%0 ₫
30tr - 60tr20%0 ₫
60tr - 100tr30%0 ₫
> 100tr35%0 ₫
Personal income tax:120.000 ₫

Total employer cost

Gross salary20.000.000 ₫
Social insurance (17%)3.400.000 ₫
Work accident & disease (0.5%)100.000 ₫
Health insurance (3%)600.000 ₫
Unemployment insurance (1%)200.000 ₫
Total employment cost24.300.000 ₫

Excludes 2% trade union contribution payable by the employer, not deducted from salary.

Legal parameters effective 2026

  • Family deductions: 15.5m VND/month for self, 6.2m VND/dependent, effective tax year 2026 (Resolution 110/2025/UBTVQH15).
  • Regional minimum wages from 01/01/2026: Region I 5.31m · Region II 4.73m · Region III 4.14m · Region IV 3.7m (Decree 293/2025/ND-CP).
  • Statutory cap for Social/Health Insurance: 46.8m VND/month (20x reference rate 2.34m). Unemployment cap: 20x regional minimum wage.
  • 5-tier progressive PIT scale from 5% to 35% on employment income from tax year 2026 (PIT Law 109/2025/QH15).
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