HOW MUCH PERSONAL INCOME TAX DO YOU HAVE TO PAY IN VND?

Many people don’t know how much income requires tax declaration and what percentage, as well as the income threshold below which tax is exempt.
According to the tax table, income below 15.5 million VND is tax-exempt and does not require a declaration.
Personal deduction for family circumstances (2026)
• Personal deduction: 15.5 million/month
• Dependents ( spouse or children ): 6.2 million/month
Taxable income = Taxable income after deductions – Personal deduction – Dependents deduction – Mandatory insurance contributions.
🧮 Example of personal tax:
Suppose you have:
• Salary: 30 million/month
• No dependents
Step 1: Calculate taxable income
30 – 15.5 = 14.5 million
Step 2: Calculate tax by brackets
• First 5 million × 5% = 0.25 million
• Next 5 million × 10% = 0.50 million
• Remaining 4.5 million × 15% = 0.675 million
Total tax payable = 1.425 million/month
🧮 Example with spouse + children:
Suppose you have:
• Salary: 30 million/month
• Spouse and children
Step 1: Calculate total deductions
• Personal: 15.5 million
• Spouse: 6.2 million
• Children: 6.2 million
Total deductions = 27.9 million/month
Step 2: Taxable income
30 – 27.9 = 2.1 million/month
Step 3: Calculate progressive tax
2.1 million falls into the first bracket (≤ 5 million) → 5% tax rate
2.1 x 5% = 105,000 VND/month
👉 You only need to pay 105,000 VND/month, instead of 1.425 million if you have no dependents.
Hope this clears up your questions! Don’t forget to like & share to support me 🥰