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Tiếng Việt

How take-home pay is calculated

Take-home pay is your salary before tax minus compulsory insurance and personal income tax. This example uses October 28, 2026; each topic’s own effective date is shown below.

Four steps

  1. Take off compulsory insuranceYou pay 10.5% of your salary before tax: BHXH 8%, BHYT 1.5%, BHTN 1%. On a high salary you only pay up to the cap: ₫50,600,000 for BHXH and BHYT, and 20 × the regional minimum wage for BHTN.
  2. Take off family deductionsTake off ₫15,500,000 for yourself and ₫6,200,000 for each dependent. What’s left is your taxed income; if nothing is left, you pay no tax.
  3. Work out the tax bracket by bracketTax uses 5 brackets: 5% on the part up to ₫10,000,000, rising to 35% on the part over ₫100,000,000. Each rate applies only to the income inside its bracket.
  4. What you take homeTake-home pay = salary before tax − insurance − tax. Working back from take-home pay to the gross salary follows the same steps.

30 million VND gross: what you take home

On a gross salary of 30 million VND, you take home ₫26,215,000 a month.

Salary before tax (gross)
₫30,000,000
per month
Take-home pay (net)
₫26,215,000
per month
Personal income tax
₫635,000
per month

Worked out with the rules in force on October 28, 2026; the rule set was last updated July 1, 2026, zone I, no dependents.

Line by line

From salary before tax to take-home pay, per month
Salary before tax₫30,000,000
Social insurance (BHXH) · 8%Worked out on ₫30,000,000−₫2,400,000
Health insurance (BHYT) · 1.5%Worked out on ₫30,000,000−₫450,000
Unemployment insurance (BHTN) · 1%Worked out on ₫30,000,000−₫300,000
Income after insurance₫26,850,000
Personal deduction−₫15,500,000
Dependent deduction · 0 people₫6,200,000 each₫0
Income that is taxedNever below zero: if deductions are larger, you pay no tax.₫11,350,000
Tax at 5% · Up to ₫10,000,000On ₫10,000,000−₫500,000
Tax at 10% · Over ₫10,000,000 up to ₫30,000,000On ₫1,350,000−₫135,000
Take-home pay₫26,215,000

Tax is worked out for a tax resident of Vietnam on a labour contract of 3 months or more. All of the salary is treated as taxable.

The figures in force

Last updated July 1, 2026. Each topic’s own effective date is shown below with its legal source.

Effective date by topic

Effective dates for each rule topic
TopicApplies from
Base salary (sets the BHXH and BHYT cap)July 1, 2026
Family deductionsJanuary 1, 2026
Insurance capsJuly 1, 2025
Insurance ratesJanuary 1, 2026
Regional minimum wage (sets the BHTN cap)January 1, 2026
Income tax ratesJanuary 1, 2026

Family deductions

The part of your income that isn’t taxed each month.

Family deductions per month
For yourself₫15,500,000
For each dependent₫6,200,000

Income tax rates (5 brackets)

Each slice of taxed income pays the rate of its bracket.

Tax rates by monthly taxed income
Monthly taxed incomeRate
Up to ₫10,000,0005%
Over ₫10,000,000 up to ₫30,000,00010%
Over ₫30,000,000 up to ₫60,000,00020%
Over ₫60,000,000 up to ₫100,000,00030%
Over ₫100,000,00035%

Compulsory insurance

Worked out on the salary insurance is paid on, up to a cap. What your employer pays doesn’t come out of your pay.

Insurance rates
InsuranceYou payEmployer pays
Social insurance (BHXH)8%17.5%
Health insurance (BHYT)1.5%3%
Unemployment insurance (BHTN)1%1%
Total10.5%21.5%
Insurance caps per month
BHXH and BHYT cap20 × the base salary₫50,600,000
BHTN cap20 × the regional minimum wage; this is the zone I figure, other zones are below₫106,200,000

Base salary: ₫2,530,000. The government sets it to work out many payments; here it sets the BHXH and BHYT cap.

Regional minimum wages

The lowest monthly pay for full-time work. It also sets the BHTN cap. Zone I covers big cities like Hanoi and Ho Chi Minh City.

Minimum wage and BHTN cap by zone, per month
ZoneMinimum wageBHTN cap
Zone I₫5,310,000₫106,200,000
Zone II₫4,730,000₫94,600,000
Zone III₫4,140,000₫82,800,000
Zone IV₫3,700,000₫74,000,000
Legal sources 10