Vietnam Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Vietnam calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| VND 360,000,000 a yearEmployee profile: Resident employee with a labour contract; Registered dependants: 1 | VND 319,110,000.00 | VND 319,110,000.00 | Matches |
Official sources and monitoring
7 official sources. 6 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
No detected source change is waiting for review.
Rule version
Version VN-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident employee with a labour contract of at least one month and salary as the only income, paid twelve equal monthly amounts at or above the regional minimum wage.
- Employee compulsory insurance of 10.5% (social 8%, health 1.5%, unemployment 1%) is deducted before tax; the employer pays 21.5%.
- The family deduction is VND 186 million for the year plus VND 74.4 million for each registered dependant.
Coverage & limitations
Rule version VN-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Monthly salary above VND 46.8 million is not supported yet because the social insurance ceiling changed on 1 July 2026 and the unemployment insurance ceiling has not been confirmed from an official source.
- Bonuses, allowances, a thirteenth month and exempt income such as meal and phone allowances are not separated; enter regular gross salary.
- Charitable contributions, voluntary pension and other deductions are not included.
- Foreign employees may be covered by different social insurance rules and are not modelled.
- Independent professional verification pending.