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Expat Personal Income Tax Calculator

Calculate personal income tax for expatriates in Vietnam under both tax resident and non-resident rules.

Tax Residency Status

Gross Monthly Income

₫

Number of Dependants (Residents Only)

people

Fill in the fields above and click Calculate to see your results.

How to use

Calculate personal income tax for expatriates in Vietnam under both tax resident and non-resident rules.

How it's calculated

Personal Deduction

11000000

Standard personal deduction of 11,000,000 VND/month (residents only)

Dependant Deduction

dependants * 4400000

4,400,000 VND/month per registered dependant (residents only)

Taxable Income (Residents)

max(0, gross_monthly - personal_deduction - dependant_deduction)

Gross income minus personal and dependant deductions

Bracket 1 Tax (0–5M @ 5%)

min(taxable_income, 5000000) * 0.05

Tax on income up to 5,000,000 VND at 5%

Bracket 2 Tax (5–10M @ 10%)

max(0, min(taxable_income, 10000000) - 5000000) * 0.10

Tax on income between 5,000,000 and 10,000,000 VND at 10%

Bracket 3 Tax (10–18M @ 15%)

max(0, min(taxable_income, 18000000) - 10000000) * 0.15

Tax on income between 10,000,000 and 18,000,000 VND at 15%

Bracket 4 Tax (18–32M @ 20%)

max(0, min(taxable_income, 32000000) - 18000000) * 0.20

Tax on income between 18,000,000 and 32,000,000 VND at 20%

Bracket 5 Tax (32–52M @ 25%)

max(0, min(taxable_income, 52000000) - 32000000) * 0.25

Tax on income between 32,000,000 and 52,000,000 VND at 25%

Bracket 6 Tax (52–80M @ 30%)

max(0, min(taxable_income, 80000000) - 52000000) * 0.30

Tax on income between 52,000,000 and 80,000,000 VND at 30%

Bracket 7 Tax (>80M @ 35%)

max(0, taxable_income - 80000000) * 0.35

Tax on income above 80,000,000 VND at 35%

Resident Progressive Tax

b1 + b2 + b3 + b4 + b5 + b6 + b7

Total PIT under progressive brackets for tax residents

Non-Resident Flat Tax (20%)

gross_monthly * 0.20

Flat 20% tax on gross income for non-tax residents

Personal Income Tax Due

(residency_status == 1) * resident_tax + (residency_status == 2) * non_resident_tax

Your total personal income tax liability for the month

Net Monthly Income

gross_monthly - pit_amount

Take-home income after personal income tax

Examples

Tax resident, 50M gross, no dependants → taxable 39M → PIT ≈ 6.75M

Number of Dependants (Residents Only):0
Gross Monthly Income:50,000,000
Tax Residency Status:1

Non-resident, 50M gross → flat 20% → PIT = 10M

Number of Dependants (Residents Only):0
Gross Monthly Income:50,000,000
Tax Residency Status:2

Frequently Asked Questions

What determines tax residency status for expats in Vietnam?

An individual is a tax resident if they are present in Vietnam for 183 days or more in a calendar year, or have a regular place of residence (registered address or rented accommodation for 183+ days). Tax residents pay progressive rates on worldwide income; non-residents pay a flat 20% on Vietnam-sourced income only.

Can expat tax residents claim personal and dependant deductions?

Yes. Tax residents (including foreigners) can claim the personal deduction of 11,000,000 VND/month and 4,400,000 VND/month per registered dependant. Dependants must be registered with the tax authority. Non-residents cannot claim any deductions.

Are there any other deductions expats can claim?

Tax residents may also deduct mandatory social insurance contributions (if enrolled in Vietnam's BHXH), charitable contributions to approved organizations, and voluntary pension fund contributions up to 1,000,000 VND/month. This calculator covers the standard personal and dependant deductions only.