SALARY · 5 MIN READ
What salary is subject to personal income tax in Vietnam in 2026?
There is no single Gross threshold that fits everyone. Progressive tax arises only when taxable income remains positive after eligible insurance and deductions.
Focus on taxable income, not one Gross threshold
For salary or wages received by a tax resident, start with taxable receipts and subtract eligible compulsory insurance and deductions. If the result is not positive, no tax arises under the progressive schedule.
Because insurance bases, taxable allowances, dependant counts and other deductions differ, two people with the same Gross salary can owe different tax.
Deductions for the 2026 tax year
The personal deduction is VND 15.5 million per month. The deduction for each dependant is VND 6.2 million per month where the statutory conditions and records are satisfied.
The remaining taxable income is divided across five brackets; the highest applicable rate is not multiplied by the entire amount.
A quick check without guessing
Enter the actual Gross amount, region, dependants and individual allowances. Then review the taxable-income line, which is the amount passed into the progressive schedule.
Dependant registration and annual tax finalisation can change the final liability compared with tax provisionally withheld each month.