Vietnam tax: key insights
- Tax year & currency
- 2026 · VND. calendar year 2026
- Supported coverage
- Supported researched salary scenario · monthly payroll unless stated
- Scenario detail 1
- Only supplied input choices with complete calculation rules are supported; other choices are refused, never silently ignored.
- Scenario detail 2
- Primary texts (Law 109/2025, Decree 253/2026) not fetched directly; all PIT figures consistent across Crowe/PwC/LuatVietnam.
- Scenario detail 3
- Reference-level cap of 50.6m from 1 Jul 2026 is from news reports; confirm with VSS.
- Scenario detail 4
- Foreigners' UI exemption under the Employment Law 2025 per secondary source only.
Vietnam salary & tax FAQs
Sources & accuracy notes
Global Tax Calculator editorial · Content checked against the current model on 7 November 2026. Source publication dates and legal effective dates are separate. No licensed professional review is claimed.
- Crowe Vietnam – key PIT changes for salaries from 2026 (Law 109/2025/QH15, Decree 253/2026, Circular 87/2026)
- PwC Vietnam – new PIT Law newsbrief (Dec 2025)
- LuatVietnam – new PIT regime for foreigners
- Vietnam Briefing – base salary 2,530,000 from 1 Jul 2026 (Decree 161/2026)
- PLO – max SI salary 50.6m from 1 Jul 2026
- ASEAN Briefing – regional minimum wage 2026 (Decree 293/2025)
- Viet Tonkin – social insurance 2026 rates, caps, foreigners
Open issues in the supplied research
- Primary texts (Law 109/2025, Decree 253/2026) not fetched directly; all PIT figures consistent across Crowe/PwC/LuatVietnam.
- Reference-level cap of 50.6m from 1 Jul 2026 is from news reports; confirm with VSS.
- Foreigners' UI exemption under the Employment Law 2025 per secondary source only.
These are retained research concerns, not newly verified conclusions. Unsupported scenarios remain excluded even where a bounded estimate is enabled.
Tax residence, additional jobs, benefits and personal reliefs can change your liability. Consult a qualified adviser for decisions that depend on your actual tax position.