Vietnam Personal Income Tax (PIT) Progressive Brackets (2026)
Resident individuals earning employment income with labour contracts of 3 months or more are subject to Vietnam's 7 progressive PIT tax brackets ranging from 5% to 35%.
| Tax Bracket | Monthly Assessable Income (VND) | Tax Rate |
|---|---|---|
| Bracket 1 | Up to 5,000,000 VND | 5% |
| Bracket 2 | Over 5,000,000 to 10,000,000 VND | 10% |
| Bracket 3 | Over 10,000,000 to 18,000,000 VND | 15% |
| Bracket 4 | Over 18,000,000 to 32,000,000 VND | 20% |
| Bracket 5 | Over 32,000,000 to 52,000,000 VND | 25% |
| Bracket 6 | Over 52,000,000 to 80,000,000 VND | 30% |
| Bracket 7 | Over 80,000,000 VND | 35% |