Vietnam's personal income tax | Explains how to calculate PIT (resident / non-resident) of salary income
You can calculate the personal income tax and tax amount of Vietnamese salary.
Social insurance and other deduction items are not taken into consideration in the calculation results,Social insurance premium pageWhen,Extra wage (overtime) pageBy using this together with, you can estimate the approximate salary (take-home).
⇒ Personal income tax calculation tool
Expatriates working in Vietnam, those who often travel to Vietnam, those who have just been assigned overseas, those who are in the personnel and accounting department of the head office, those who have started working locally, are considering emigration It is available to all of you.
Please consult an expert for accurate figures.
We also handle tax calculation and tax filing.
Feel free toTo AACS,Please contact me.
Vietnam Personal Income Tax Overview
| Vietnam Personal Income Tax Overview | |
|---|---|
| Tax year | January 1st-December 31st |
| Resident | See the table below for progressive taxation and tax rates |
| Non-resident | In the case of salaryUniform 20% |
| Tax filing and tax payment time | Quarterly (until the end of the following month) * Click here for many cases other than the following Monthly (until the 20th of the following month) * Sales exceeded 50 billion VND in the previous year, and the monthly personal income tax withholding amount of taxpayers is 50 million VND or more. |
| Final tax return time | The end of April of the following year |
| Basic deduction | 11 million VND |
| Deduction for dependents | 4.4 million VND x number of people |
| important point | ・ There is no residence tax, and other things to be aware of are social insurance premiums. ・Resident and non-resident judgment required (183 day rule, etc.) ・ Children over 18 years old,There are requirements when treating a spouse with a dependent deduction. Basically applicable if you have no income (1 million VND or less per month) and have a physical disability or difficulty working |
Vietnam personal income tax rate
| Taxable income (monthly) | tax rate | Income tax calculation method |
|---|---|---|
| 5 million dong or less | 5% | Taxable income x 5% |
| Over 5 million to under 10 million dong | 10% | Taxable income x 10% -250,000 dong |
| Over 10 million to under 18 million dong | 15% | Taxable income x 15% -750,000 dong |
| Over 18 million to under 32 million dong | 20% | Taxable income x 20% -1.65 million dong |
| Over 32 million to 52 million dong or less | 25% | Taxable income x 25% -3.25 million dong |
| Over 52 million to 80 million dong or less | 30% | Taxable income x 30% -5.85 million dong |
| Over 80 million dong | 35% | Taxable income x 35% -9.85 million dong |
* * * * Please enter a numerical value in the skin color item on the following calculation sheet * * * *
* * * * Yellow items are the calculation results * * * *
Disclaimer
* This is a simple calculation system, and we are not responsible for the calculation results.
Please be sure to consult the accounting office for details.
AACS Accounting Office provides useful information about Vietnam's taxes. AACS Accounting OfficeThere are 8 bases all over Vietnam, and we cooperate with the tax authorities in each region to support smooth accounting audits and tax affairs.To do.