SALARY · 6 MIN READ
How to calculate Gross to Net salary in Vietnam in 2026
Net salary cannot be calculated by subtracting one fixed percentage from Gross. Each insurance base, deduction and tax bracket must be handled separately.
The overall formula
Net equals total Gross income minus the employee's compulsory insurance and personal income tax. Social and health insurance share one type of cap, while unemployment insurance is capped by the applicable regional minimum wage.
Allowances should not all be treated alike by default. Whether an amount forms part of the insurance base or taxable income depends on its nature and the supporting employment and payroll records.
Taxable income in 2026
For a tax resident receiving salary or wages, taxable income is determined after eligible compulsory insurance, personal and dependant deductions, and other permitted deductions.
For the 2026 tax year, the monthly deductions are VND 15.5 million for the taxpayer and VND 6.2 million for each dependant. The progressive schedule has five rates: 5%, 10%, 20%, 30% and 35%.
How to check the result
Check total Gross, each insurance base, total deductions, taxable income and the tax generated in each bracket. This exposes differences caused by region, reference level, allowances or dependant count.
HCMetric begins with empty money fields and lets you classify each allowance separately. Results are estimates; actual payroll records and rules in force when income is paid remain decisive.