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Vietnam
Individual - Taxes on personal income
Last reviewed - 23 September 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
| Type of taxable income | Tax rate |
| Business income | 0.5% - 5% of taxable revenue (based on the type of business income) Or 15% - 20% of taxable profit (based on the thresholds of revenue) |
| Interest (but not bank interest) / dividends | 5% |
| Sale of securities | 0.1% of the sales proceeds |
| Capital assignment | 20% of the net gain Or 2% of sales proceeds |
| Sale of real estate | 2% of the sales proceeds |
| Income from franchising / royalties | 5% |
| Income from winning prizes | 10% |
| Income from inheritances / gifts | 10% |
| Income from other incomes | 0.1% or 5% of taxable income (based on the type of income) |
Individuals earning business income from VND 1 billion 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) |
| 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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