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Personal income tax rates
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Personal Income Tax (“PIT”) is a significant financial obligation that individuals must fulfill when earning income in Vietnam. Depending on residency status and the type of income, different tax rates are applied, ranging from progressive tax rates for salaries and wages to fixed rates for other types of income.
The following article provides detailed information on PIT rates applicable to both resident and non-resident taxpayers, helping you understand your tax obligations under current regulations.
RESIDENTS – EMPLOYMENT INCOME
|
Annual Taxable Income (million VND) |
Monthly Taxable Income (million VND) |
Tax rate |
|
0 – 60 |
0 – 5 |
5% |
|
60 – 120 |
5 – 10 |
10% |
|
120 – 216 |
10 – 18 |
15% |
|
216 – 384 |
18 – 32 |
20% |
|
384 – 624 |
32 – 52 |
25% |
|
624 – 960 |
52 – 80 |
30% |
|
More than 960 |
More than 80 |
35% |
RESIDENTS – OTHER INCOME
|
Type of taxable income |
Tax rate |
|
Business income |
0.5% – 5% |
|
Interest (but not bank interest) / dividends |
5% |
|
Sale of shares |
0.1% of the sales proceeds |
|
Capital assignment |
20% of the net gain |
|
Sale of real estate |
2% of the sales proceeds |
|
Income from copyright |
5% |
|
Income from franchising/royalties |
5% |
|
Income from winning prizes |
10% |
|
Income from inheritances/gifts |
10% |
NON-RESIDENTS
|
Type of taxable income |
Tax rate |
|
Employment income |
20% |
|
Business income |
1% – 5% (based on the type of business income) |
|
Interest (but not bank interest) / dividends |
5% |
|
Sale of shares/ Capital assignment |
0.1% of the sales proceeds |
|
Sale of real estate |
2% of the sales proceeds |
|
Income from copyright |
5% |
|
Income from franchising/royalties |
5% |
|
Income from winning prizes |
10% |
|
Income from inheritances/gifts |
10% |
If you have any further questions regarding personal income tax (PIT), please feel free to contact TPM through our website or directly via our hotline at (+84) 28 3505 1800 for prompt assistance.
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TPM is proud to be an agency that provides full and excellent services in accounting, tax, HR & advisory services in Vietnam in nowadays business finance market.