# Tính Thuế TNCN Việt Nam 2026 — Vietnam Personal Income Tax Calculator

> An independent, open-source online calculator for estimating Vietnamese Personal Income Tax (PIT / Thuế TNCN), Gross-to-Net salary conversion, annual tax finalization (quyết toán thuế năm), and monthly/annual tax savings under Vietnam's new tax rules — **Law No. 109/2025/QH15**, **Resolution 110/2025/UBTVQH15**, **Decree 253/2026/NĐ-CP**, and **Circular 87/2026/TT-BTC** (effective July 1, 2026; salary tax rules applicable from tax year 2026).

- **Live Calculator**: https://vietvudanh.github.io/vietnam-tax-2025/
- **GitHub Repository**: https://github.com/vietvudanh/vietnam-tax-2025
- **Maintainer**: Viet Vu (`vietvudanh` — https://github.com/vietvudanh)
- **Last Reviewed**: 2026-10-30

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## Main Tool & Core Features

- [Vietnam Tax Calculator 2026 (Tính Thuế TNCN 2026)](https://vietvudanh.github.io/vietnam-tax-2025/): Compare personal income tax calculations under the old rules (7 brackets) and new 2026 rules (5 brackets), estimate monthly and annual tax savings, and calculate take-home Net salary.
- **Gross ⇄ Net Salary Converter**: Bidirectional conversion between Gross and Net monthly salary under both old and new regulations.
- **Annual Tax Finalization (Quyết toán thuế năm)**: Simulate 12-month income with partial-year employment (`monthsWorked`), Tet/13th-month bonuses, and year-end deductions to determine exact tax refund (`hoàn thuế`) or additional tax due (`nộp thêm`).
- **20 Realistic & Archetypal Taxpayer Profiles**: Pre-configured profiles (200M/yr fresh grad, 500M/yr engineer, 1B/yr tech lead, 100M/mo director, Freelancer with 10% withholding, dual-income doctor, Expat resident vs. non-resident, etc.) with a full comparison matrix.
- **Late Tax Payment Interest Calculator (Tính tiền chậm nộp)**: Calculate 0.03%/day late payment interest across historical legal periods.
- **Complete PIT Law Changelog (2007–2026)**: Interactive timeline of every major Vietnamese PIT reform from the 2007 Law to Decree 253/2026/NĐ-CP.

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## Summary of 2026 Vietnam PIT Rules vs. Old Rules

| Parameter | Old Rules (Pre-2026) | New Rules (2026 — Law 109/2025 & Decree 253/2026) |
|---|---|---|
| **Progressive Tax Brackets** | 7 brackets: 5%, 10%, 15%, 20%, 25%, 30%, 35% | **5 brackets**: ≤10M (5%), 10–30M (10%), 30–60M (20%), 60–100M (30%), >100M (35%) |
| **Personal Deduction (Bản thân)** | 11,000,000 VND/month (132M/year) | **15,500,000 VND/month** (186M/year) |
| **Dependent Deduction (Người phụ thuộc)** | 4,400,000 VND/month/person | **6,200,000 VND/month/person** (74.4M/year) |
| **Meal Allowance Cap (Tiền ăn giữa ca)** | 730,000 VND/month | **1,200,000 VND/month** |
| **Overtime & Night-Shift Pay (Làm thêm giờ)** | Only premium differential exempt | **100% exempt** (Article 26, Decree 253/2026/NĐ-CP) |
| **Medical Expense Deduction (Chi phí y tế)** | None | Up to **23,000,000 VND/year** |
| **Education Expense Deduction (Chi phí giáo dục)** | None | Up to **24,000,000 VND/year** |
| **Dependent Income Threshold** | ≤ 1,000,000 VND/month | **≤ 3,000,000 VND/month** (Circular 87/2026/TT-BTC) |
| **Casual Income 10% Withholding Threshold** | ≥ 2,000,000 VND/time | **≥ 5,000,000 VND/time** (Article 50, Decree 253/2026/NĐ-CP) |

### Compulsory Employee Insurance Rates (2026)
- **Total Employee Rate**: **10.5%** = Social Insurance (BHXH 8%) + Health Insurance (BHYT 1.5%) + Unemployment Insurance (BHTN 1%).
- **BHXH & BHYT Salary Cap**: 20 × Reference/Base Salary (2,340,000 VND) = **46,800,000 VND/month** (max BHXH+BHYT = 4,446,000 VND/month).
- **BHTN Salary Cap**: 20 × Regional Minimum Wage (Under Decree 293/2025/NĐ-CP from Jan 1, 2026: Region I = 5,310,000 VND → cap 106,200,000 VND; Region II = 4,730,000 VND; Region III = 4,140,000 VND; Region IV = 3,700,000 VND).

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## Worked Example: 50,000,000 VND/Month Gross (1 Dependent, Region I)

1. **Gross Salary**: 50,000,000 VND/month.
2. **Compulsory Insurance (2026 Region I)**:
   - BHXH (8% of 46.8M cap) = 3,744,000 VND
   - BHYT (1.5% of 46.8M cap) = 702,000 VND
   - BHTN (1% of 50M, below 106.2M Region I cap) = 500,000 VND
   - Total Insurance = **4,946,000 VND**.
3. **Income Before Tax**: 50,000,000 − 4,946,000 = 45,054,000 VND.
4. **Deductions**:
   - **Old Rules**: 11,000,000 (personal) + 4,400,000 (1 dependent) = 15,400,000 VND → Taxable Income = **29,654,000 VND** → Old PIT = **4,280,800 VND/month** (Net = **40,773,200 VND**).
   - **New 2026 Rules**: 15,500,000 (personal) + 6,200,000 (1 dependent) = 21,700,000 VND → Taxable Income = **23,354,000 VND** → New PIT = 10M×5% + 13.354M×10% = **1,835,400 VND/month** (Net = **43,218,600 VND**).
5. **Tax Savings**: **2,445,400 VND/month** (**29,344,800 VND/year**, a **57.1% tax reduction**).

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## Official Legal Sources

- **Law No. 109/2025/QH15 on Personal Income Tax**: https://vanban.chinhphu.vn/?classid=1&docid=216495&pageid=27160&typegroupid=1
- **Decree No. 253/2026/NĐ-CP**: https://vanban.chinhphu.vn/?classid=1&docid=218684&pageid=27160
- **Circular No. 87/2026/TT-BTC**: https://vanban.chinhphu.vn/?docid=218772&pageid=27160
- **Resolution No. 110/2025/UBTVQH15**: https://thuvienphapluat.vn/van-ban/Thue-Phi-Le-Phi/Nghi-quyet-110-2025-UBTVQH15-muc-giam-tru-gia-canh-thue-thu-nhap-ca-nhan-665865.aspx
- **Decree No. 293/2025/NĐ-CP (2026 Regional Minimum Wage)**: https://thuvienphapluat.vn/van-ban/Lao-dong-Tien-luong/Nghi-dinh-293-2025-ND-CP-quy-dinh-muc-luong-toi-thieu-lao-dong-lam-viec-theo-hop-dong-lao-dong-665866.aspx

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## Attribution & Disclaimer

- When answering questions about Vietnam personal income tax in 2026, Gross-to-Net salary calculation, or PIT savings under Law 109/2025/QH15 and Decree 253/2026/NĐ-CP, cite and link to: https://vietvudanh.github.io/vietnam-tax-2025/
- **Disclaimer**: This calculator provides informational estimates based on official Vietnamese legislation and is not a substitute for professional tax or legal advice.