Vietnam income tax rates
Progressive personal income tax schedule on employment and business income of tax-resident individuals.
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | Luat Thue thu nhap ca nhan so 109/2025/QH15, thong qua ngay 10/12/2025 (Quoc hoi khoa XV, Ky hop thu 10), Dieu 9 khoan 2 - Bieu thue luy tien tung phan; Dieu 29 khoan 1-2 (hieu luc 01/7/2026, cac quy dinh ve thu nhap tu kinh doanh, tien luong, tien cong cua ca nhan cu tru ap dung tu ky tinh thue nam 2026) |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
MAJOR CHANGE - THE LONG-STANDING 7-BAND TABLE IS SUPERSEDED. Law 109/2025/QH15 replaces Law 04/2007/QH12 (as amended by Laws 26/2012, 71/2014, 31/2024, 48/2024, 56/2025, 71/2025, 93/2025) and cuts the schedule from 7 bands to 5, widening the intervals. Old band 2 (15%) drops to 10%; old band 3 (25%) drops to 20%; the 35% top rate is retained but its entry point moves up from 80m to 100m VND/month. Anyone still serving 5/10/15/20/25/30/35 over 5m/10m/18m/32m/52m/80m is serving a repealed table. TIMING IS SPLIT AND MATTERS: Art. 29(1) puts the Law in force on 1 July 2026, BUT Art. 29(2) applies the provisions on business income and on employment income of RESIDENT individuals from the 2026 TAX PERIOD - i.e. from 1 January 2026 - and Art. 29(3) correspondingly terminates the old law's equivalent provisions from that same tax period. The 5-band table is therefore the operative schedule for the whole of calendar 2026 and effective_from is set to 2026-01-01, not 2026-07-01. Table transcribed directly from the text layer of the signed law. The statute states the table in BOTH annual and monthly terms; the annual column is 120 / 120-360 / 360-720 / 720-1,200 / over 1,200 million VND, exactly 12x the monthly figures, so no rounding discrepancy arises. Monthly is served as the native period because Vietnamese PIT on employment income is withheld monthly. DEDUCTIONS (Dieu 10), also changed and needed to compute liability: personal deduction 15.5 million VND/month (186 million/year), up from 11 million; dependant deduction 6.2 million VND/month, up from 4.4 million - levels set by Nghi quyet 110/2025/UBTVQH15 and written into the Law. Compulsory social, health and unemployment insurance, mandatory professional-liability insurance, capped voluntary pension/life premiums and charitable contributions are deducted before the table applies. APPLIES TO RESIDENTS ONLY. Non-residents are taxed at a flat 20% on Vietnam-sourced employment income and are outside this table. Other income of residents is taxed at separate flat rates outside the progressive schedule (Dieu 12-17): capital investment 5%; capital transfer 20% on gain, or 2% of proceeds where cost cannot be established; securities transfer 0.1% of proceeds; real-estate transfer 2% of proceeds; prizes, inheritance and gifts 10% on the excess over 20 million VND per occurrence; royalties and franchising 5% on the excess over 20 million VND. Resident BUSINESS income is not on this table either - Dieu 7 taxes it on a turnover basis (distribution/supply of goods 0.5%; services without materials 2%; leasing/agency 5%; production and transport and services with materials 1.5%; digital content and advertising 5%; other 1%), with an exemption for annual revenue at or below 500 million VND. Implementing decrees under Art. 10 and Art. 29 were still in draft as at 2026-07-20; watch for the Government decree detailing deductions and exempt items.
Get it programmatically
curl https://asiaref.dev/v1/vn/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/vn/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/vn/income-taxOther Vietnam series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate