It turns a Vietnamese monthly salary from gross into net (take-home pay) or works backwards from the net you want to the gross that pays it. It shows every step of the payslip: the employee's social, health and unemployment insurance, the income before tax, the family deductions, the taxable income, the personal income tax bracket by bracket and the net. A second table shows what the employer pays on top: its own insurance contributions and the total cost of the job. Everything is calculated in your browser.
The rules it uses (checked 13 October 2026)
- Insurance, employee: social insurance (BHXH) 8%, health insurance (BHYT) 1.5% and unemployment insurance (BHTN) 1%, 10.5% in total.
- Insurance, employer: BHXH 17.5% (including 0.5% for the occupational accident fund), BHYT 3% and BHTN 1%, 21.5% in total.
- Caps: BHXH and BHYT are paid on at most 20 times the base salary (lương cơ sở). The base salary is 2,530,000 from 1 July 2026 (Decree 161/2026/ND-CP), so the cap is 50,600,000; before July it was 2,340,000 and 46,800,000. BHTN is paid on at most 20 times the regional minimum wage of 2026 (Decree 293/2025/ND-CP): 106,200,000 in region I, 94,600,000 in II, 82,800,000 in III and 74,000,000 in IV.
- Family deductions (Resolution 110/2025/UBTVQH15, from the 2026 tax period): 15,500,000 a month for yourself and 6,200,000 for each dependant.
- Tax brackets (Personal Income Tax Law 109/2025/QH15, salary income from the 2026 tax period), on monthly taxable income: 5% up to 10 million, 10% from 10 to 30 million, 20% from 30 to 60 million, 30% from 60 to 100 million and 35% above 100 million.
Each insurance amount is rounded half up to the dong, and the tax is added up exactly across the brackets and rounded once. A 2026 amending law (09/2026/QH16) was reported to change parts of the income tax law; we could not confirm from its text whether it touches the salary brackets or deductions, so check the current rules if your result matters for a decision.
Worked examples
- Gross 20,000,000, region I, no dependants. Insurance 1,600,000 + 300,000 + 200,000 = 2,100,000. Income before tax 17,900,000, minus 15,500,000 gives 2,400,000 taxable, taxed at 5%: 120,000. Net 17,780,000. The employer pays 4,300,000 more, a cost of 24,300,000.
- Gross 40,000,000, one dependant. Insurance 4,200,000; taxable 35,800,000 − 21,700,000 = 14,100,000; tax 500,000 + 410,000 = 910,000; net 34,890,000.
- Gross 120,000,000, two dependants. Both caps apply: BHXH 8% and BHYT 1.5% of 50,600,000, BHTN 1% of 106,200,000, together 5,869,000. Taxable 86,231,000, tax 16,369,300, net 97,761,700.
Net to gross finds the smallest whole-dong gross whose net is your target. Because every step rounds to the dong, a few net amounts cannot be hit exactly; the tool then says so and shows the net that gross really pays.
What it does not cover
It assumes a resident employee on a labour contract of three months or more, paid monthly. Allowances that are partly tax-exempt (meals, phone, uniforms), overtime premiums, bonuses taxed in another month, the 10% withholding on short contracts, the employer's 2% trade union fee and the year-end tax settlement are not modelled. Treat the result as a careful estimate, not tax advice, and compare it with your payslip. For a price including VAT use the VAT calculator; to write a salary out in words for a contract use number to words. The article Vietnam gross to net salary, step by step walks through each line.
