3. Applicable tax rates and personal income tax table

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3. Applicable tax rates and personal income tax table

Date: 2025.05.22

Personal income tax rates in Vietnam depend on the residency status:

Residents:

Progressive tax rates apply (see the table below).

Non-residents:

A fixed tax rate of 20% applies.

Progressive Tax Schedule

This tax schedule applies to income from business, salaries, and wages, including total taxable income as stipulated in Articles 10 and 11 of the Personal Income Tax Law, after deducting the following:

Insurance contributions:

Social insurance, health insurance, unemployment insurance, professional liability insurance (for certain mandatory professions).
Voluntary pension fund contributions.
Deductions as stipulated in Articles 19 and 20 of the Personal Income Tax Law.

Progressive Tax Table (Partial Progressive Taxation)
VND–USD Exchange Rate: 25,600 VND/USD

Assessable Income/ Year		Assessable Income/ Month (VND million)		Tax Rate (%)
(VND million)	USD	(VND million)	USD
~ 60	~ 2,344	~ 5	~ 195	5
60~ 120	2,344 ~ 4,688	5 ~10	195 ~ 391	10
120 ~ 216	4,688 ~ 8,438	10 ~ 18	391 ~ 703	15
216 ~ 384	8,438 ~ 15,000	18 ~ 32	703 ~ 1,250	20
384 ~ 624	15,000 ~ 24,375	32 ~ 52	1,250 ~ 2,031	25
624 ~ 960	24,375 ~ 37,500	52 ~ 80	2,031 ~ 3,125	30
960 ~	37,500 ~	80 ~	3,125 ~	35

The above tax schedule applies to resident individuals. Individuals are taxed according to the progressive tax schedule, with tax rates ranging from a minimum of 5% to a maximum of 35%.

However, for Japanese individuals working in Vietnam, even if the income originates from Vietnam, the minimum tax rate of 5% is rarely applied. In practice, the tax rate mainly applied is from 25% and above.