Personal Income Tax (PIT) in Vietnam | Update 2026
Personal Income Tax (PIT) is withheld from the income earned by the employee in Vietnam from providing works under labor contract or agreement.
PIT is calculated on accessible income with progressive rate from 5% to 35% or by flat rate at 10%, depending on each type of employment.
For non-tax resident, flat rate 20% is applicable on all sources of income without deduction.
[Assessable Income = Taxable Income – Deductible Items]DEDUCTIBLE ITEMS
▪️ Personal relief VND11 million per month (equal to VND 132 million per annum)
▪️ Dependent relief VND4.4 million per registered dependent
▪️ Monthly SHUI contribution (For more details, please visit https://lnkd.in/eNDt9HDg)
▪️ Other deduction following prevailing tax regulations
🌟 UPDATE FOR THE TAX PERIOD 2026
Personal relief | VND15.5 million per month
Dependent relief | VND6.2 million per month
PIT FILINGS
▪️ PIT return is declared on monthly or quarterly basis together with payment.
▪️ PIT finalization is required to undertake at calendar year-ending i.e. by 31 Mar annually.