PERSONAL INCOME TAX CALCULATION UTILITY
Enter the data below to find out your monthly provisional tax payment amount.
Select region
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Regional minimum wage
The latest regional minimum wage rates, effective from July 1, 2022, are applied based on Government Decree 38/2022/ND-CP dated June 12, 2022.
- Region I: 4.680.000 VND/month
- Region II: 4.160.000 VND/month
- Region III: 3.640.000 VND/month
- Region IV: 3.250.000 VND/month
Monthly income (VND)
Salary subject to insurance contributions (VNĐ)
Number of dependents
Note!
The monthly income (usually calculated as the salary stated in the contract) of this utility is the total taxable income as stipulated in Articles 10 and 11 of the Personal Income Tax Law, after deducting the following allowances:
- Insurance contributions and voluntary retirement fund contributions.
- Donations for charity, humanitarian aid, and education.
The minimum monthly salary for social insurance contributions must not be lower than the regional minimum wage at the time of contribution for employees performing the simplest jobs or positions under normal working conditions.
This is a utility designed to help users quickly calculate their personal income tax liability. Please refer to the relevant legal basis for the most accurate results.
Table of personal income tax rates
| Step | Taxable income | Amount of tax payable |
|---|---|---|
| 1 | TNTT <= 5000.000 | TNTT x 5% |
| 2 | 5.000.000 < TNTT <= 10.000.000 | TNTT x 10% - 250.000 |
| 3 | 10.000.000 < TNTT <= 18.000.000 | TNTT x 15% - 750.000 |
| 4 | 18.000.000 < TNTT <= 32.000.000 | TNTT x 20% - 1.650.000 |
| 5 | 32.000.000 < TNTT <= 52.000.000 | TNTT x 25% - 3.250.000 |
| 6 | 52.000.000 < TNTT <= 80.000.000 | TNTT x 30% - 5.850.000 |
| 7 | TNTT > 80.000.000 | TNTT x 35% - 9.850.000 |