Vietnam Personal Income Tax
Detailed personal income tax rates and rules for Vietnam in 2026.
Vietnam's personal income tax (PIT) applies progressive rates from 5% to 35% on employment and business income. Residents are taxed on worldwide income while non-residents are taxed at a flat 20% on Vietnamese-sourced employment income. Personal deductions include VND 11 million per month for the taxpayer and VND 4.4 million per month per dependent. Various types of non-employment income (capital gains, investments, inheritances) are taxed at separate flat rates.
| Income Range (VND) | Tax Rate |
|---|---|
| ₫0 – ₫60.0M | 5% |
| ₫60.0M – ₫120.0M | 10% |
| ₫120.0M – ₫216.0M | 15% |
| ₫216.0M – ₫384.0M | 20% |
| ₫384.0M – ₫624.0M | 25% |
| ₫624.0M – ₫960.0M | 30% |
| ₫960.0M+ | 35% |
Filing Deadline
March 31 (annual final tax return); quarterly provisional returns due within 30 days of quarter-end
Residency Rule
An individual is considered a tax resident if present in Vietnam for 183 days or more in a calendar year or within 12 consecutive months from the date of first arrival, or if they have a registered permanent residence or a leased residence for 183+ days. Residents are taxed on worldwide income.
Additional Notes
Vietnam imposes different flat tax rates on various types of non-employment income for residents: 5% on capital gains from equity transfers, 0.1% on securities transfers, 5% on royalties/franchises exceeding VND 10 million, 5% on prizes/winnings exceeding VND 10 million, and 10% on rental income.
How Vietnam Income Tax compares
Vietnam’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Asia’s regional average of 22.2%.
