Vietnam Gross-to-Net Salary & PIT Calculator

About the Vietnam Gross-to-Net Salary & PIT Calculator

Work out an employee’s pay in Vietnam both ways: from the gross salary (lương gross) to what reaches the bank (lương net), or the gross an employer must offer for a net salary agreed with a candidate. The calculator takes off the employee’s compulsory insurance, 10.5% of the insurance salary, then the personal income tax (thuế thu nhập cá nhân, TNCN) on the five-band table of the Personal Income Tax Law, after the family deductions of 15.5 million ₫ a month for you and 6.2 million ₫ for each dependant.

It also shows what the employer pays on top, about 23.5% more for a pay under the insurance caps, and a year at that pay with the medical and education costs a resident takes off at the year-end settlement. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the net salary, or the gross for a net salary, and the first rows of each table, while the other figures stay hidden until you unlock them with a Pro pass.

How the PIT on a salary is worked out

For a resident (PIT Law arts. 8–10):

• Taxable income (thu nhập chịu thuế): the salary, allowances and other pay of the month, less what the law exempts or does not tax, such as the night-work and overtime pay it exempts.
• Income taxed (thu nhập tính thuế): the taxable income less your compulsory social, health and unemployment insurance, voluntary pension and life insurance premiums up to 3,000,000 ₫ a month (Decree 253/2026/NĐ-CP art. 46), charity to approved bodies, and the family deductions of 15,500,000 ₫ for you and 6,200,000 ₫ for each registered dependant (Resolution 110/2025/UBTVQH15).
• The bands, each slice at its own rate: 5% up to 10 million ₫ a month, 10% to 30 million ₫, 20% to 60 million ₫, 30% to 100 million ₫ and 35% above (a year: 120, 360, 720 and 1,200 million ₫).

The employer withholds it each month for a labour contract of 3 months or more; a payment of 5 million ₫ or more without a contract, or under a shorter one, is withheld at 10% (Decree 253/2026/NĐ-CP art. 50).

Insurance from the pay and from the employer

The employee pays 8% social insurance (BHXH), 1.5% health insurance (BHYT) and 1% unemployment insurance (BHTN). The employer adds 3% + 14% social insurance, 0.5% occupational accident and disease insurance (0.3% for employers granted the lower rate), 3% health insurance, 1% unemployment insurance and usually the 2% trade union fee.

The insurance salary is the wage, salary allowances and fixed extras of the labour contract (Social Insurance Law art. 31). Social and health insurance count it up to 20 times the reference level (the base salary, 2,530,000 ₫: 50,600,000 ₫); unemployment insurance up to 20 times the regional minimum wage (Employment Law art. 34), 106,200,000 ₫ in region I. The four regional minimum wages are 5,310,000 ₫, 4,730,000 ₫, 4,140,000 ₫, 3,700,000 ₫ a month (Decree 293/2025/NĐ-CP).

Residents and non-residents

You are a tax resident if you are in Vietnam 183 days or more in a calendar year or in 12 months from your first arrival, or have a home there: a registered residence, or a rented one under a lease with a term (PIT Law art. 2). A resident is taxed on salaries from anywhere with the bands; a non-resident pays 20% of the pay for work in Vietnam, with no deductions (art. 21). A foreign employee joins compulsory social insurance only with a labour contract of 12 months or more, and not when moved within the same group or already at the retirement age when the contract starts (Social Insurance Law art. 2(2)).

The year-end settlement

At the settlement (quyết toán) a resident adds up the year and may take off medical costs in Vietnam within the health insurance list, up to 23,000,000 ₫ a year, and education costs at schools and universities in Vietnam, up to 24,000,000 ₫ a year, for themselves and their dependants, with invoices and when no one else paid them (Decree 253/2026/NĐ-CP art. 49(2)). The yearly table is twelve times the monthly one, so with the same pay every month and no such costs the year’s PIT equals what was withheld.

Limitations

• For employees with a labour contract of 3 months or more; contracts under 3 months and payments without a contract are withheld at 10% instead.
• Bonuses, a thirteenth month and pay that changes from month to month are not spread over the year: enter a typical month, or the month with the bonus.
• A dependant counts only when registered with the tax office; adult dependants must also have no income, or an income within the limit the Ministry of Finance sets.
• The minimum wage region follows the employer’s workplace; the calculator does not look up communes or wards.
• Employer-paid voluntary pension and life insurance premiums count towards the monthly limit but are not added to the gross here.
• MySmartCoPilot is not a tax adviser: the result is an estimate from the laws and decrees, not tax advice. Check your case with the employer’s payroll, the tax office or a tax adviser.

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