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Vietnam
Individual - Taxes on personal income
Last reviewed - 09 March 2026Tax residents are subject to Vietnamese personal income tax (PIT) on their worldwide taxable income, wherever it is paid or received. Employment income is taxed on a progressive tax rates basis. Non-employment income is taxed at a variety of different rates.
Non-residents are subject to PIT at a flat tax rate on the income received as a result of working in Vietnam/on Vietnam-related income in the tax year, and at various other rates on their non-employment income. However, this will need to be considered in light of the provisions of any double taxation agreement (DTA) that might apply.
Personal income tax rates
Tax residents: Employment income
| Annual taxable income (million VND*) | Monthly taxable income (million VND) | PIT rate (%) |
| 0 to 120 | 0 to 10 | 5 |
| More than 120 to 360 | More than 10 to 30 | 10 |
| More than 360 to 720 | More than 30 to 60 | 20 |
| More than 720 to 1,200 | More than 60 to 100 | 30 |
| More than 1,200 | More than 100 | 35 |
* Vietnamese dong
Tax residents: Non-employment income and business income are subject to various tax rates.
Individuals earning business income from VND 500 million per calendar year and below shall not be subject to PIT on their business income. For revenue higher than that, they could be subject to 15% to 20% on net gain.
Tax non-residents
| Type of taxable income | Tax rate (%) |
| Employment income | 20 |
| Business income | 1 to 5 (based on the type of business income) |
| Sale of shares/the transfer of digital assets and gold bars | 0.1 (of sales proceeds) |
| Capital assignment | 20 (on net gain) or 2 (of sales proceeds) |
| Sale of real estate | 2 (of sales proceeds) |
| Interest (except bank interest)/dividends/ Income from royalties/franchising/copy rights/and certain assets | 5 |
| Income from inheritances/gifts/winning prizes | 10 |
Vietnam contacts
Vietnam contacts
Vietnam News
Tax Controversy and Dispute Resolution Partner, PwC Vietnam
+84 4 3946 2246
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