REGULATIONS ON PERSONAL INCOME TAX IN VIETNAM
- Huong Mai
- Apr 9, 2025
- 2 min read
Updated: Nov 19, 2025
Foreigners working in Vietnam, those who frequently visit Vietnam for tourism, individuals sent abroad, personnel in human resources and accounting departments, people who are starting work locally, and those considering immigration can all make use of this information.
Consult experts for accurate data.
Overview of Personal Income Tax in Vietnam
Tax Year: From January 1 to December 31
Residents: Refer to the progressive tax rate table below
Non-residents: Pay 20% of their salary
Tax Filing and Payment Period:
Quarterly (by the end of the following month)
Monthly (by the 20th of the following month)
* If the sales revenue in the previous year exceeds VND 50 billion, and the estimated monthly personal income tax deduction exceeds VND 50 million, the tax must be filed monthly.
Tax Filing Deadline: End of April of the following year
Basic Deduction: VND 11 million
Dependent Deduction: VND 4.4 million x number of dependents
Key Points to Note:
There is no residency tax, but social insurance fees should be taken into account.
It is important to determine whether an individual is a resident or non-resident.
For individuals over 18 years old, there are some requirements for dependent deductions for spouses.
If you have no income (VND 1,000,000 or less per month) and have a physical disability or face work difficulties, the basic tax rate will apply.
Personal Income Tax rates
The monthly taxable income generally represents the monthly salary or wage of the individual, and is taxed at a progressive rate from 5% to 35% for a Tax Resident, and a fixed 20% rate for a Non-Tax Resident, as in the chart below:
MONTHLY TAXABLE INCOME (VND) | TAX RESIDENT PIT RATES | TAX NON-RESIDENT PIT RATES |
0 to 5,000,000 | 5% | 20% |
5,000,001 to 10,000,000 | 10% | 20% |
10,000,001 to 18,000,000 | 15% | 20% |
18,000,001 to 32,000,000 | 20% | 20% |
32,000,001 to 52,000,000 | 25% | 20% |
52,000,001 to 80,000,000 | 30% | 20% |
80,000,001 + | 35% | 20% |
Personal Tax rates for other incomes
TYPE OF INCOME | TAX RESIDENT | NON-TAX RESIDENT |
Business income (rates depend on the type of income) | 0.5%-5% | 1%-5% |
Non-bank interest | 5% | 5% |
Dividends | 5% | 5% |
Sale of shares (public) | 0.1% of sales proceeds | 0.1% of sales proceeds |
Capital transfer | 20% of the net gain | 0.1% of sales proceeds |
Sale of real-estate | 2% of sales proceeds | 2% of sales proceeds |
Income from copyright, franchising, or royalties | 5% | 5% |
Income from prizes, heritances or gifts | 10% | 10% |
