🇻🇳 Vietnam Statutory Tax Guide
Vietnam Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by GDT.
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📜 Statutory Authority & Legal Framework
In Vietnam, personal income taxation is administered by the GDT under the authority of Law No. 04/2007/QH12.
Vietnamese progressive 7-tier PIT system (5% to 35%) after 11M VND deduction with 10.5% social insurance.
📊 2026 Progressive Marginal Tax Brackets
Currency: VND| Income Bracket (₫) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| 5% | 5.0% | Tier 1 |
| 10% | 10.0% | Tier 2 |
| 15% | 15.0% | Tier 3 |
| 20% | 20.0% | Tier 4 |
| 25% | 25.0% | Tier 5 |
| 30% | 30.0% | Tier 6 |
| 35% | 35.0% | Tier 7 |
🛡️ Mandatory Social Security & Pension Contributions
Social & Health Insurance
Employee Share: 10.5%
Employer Share: 21.5%
Wage Cap: ₫ 432,000,000
Frequently Asked Questions: Vietnam Taxation
What are the income tax brackets in Vietnam? ↓
Vietnam operates a progressive tax system administered by GDT under Law No. 04/2007/QH12.
What social security or pension contributions apply in Vietnam? ↓
Mandatory contributions include: Social & Health Insurance (10.5%).