Vietnam Income Tax Rates and Personal Allowances in 2019

The Income tax rates and personal allowances in Vietnam are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Vietnam Tax Calculator 2019.

Vietnam Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
5%Income from ₫0.00to ₫60,000,000.00
10%Income from ₫60,000,000.01 to ₫120,000,000.00
15%Income from ₫120,000,000.01 to ₫216,000,000.00
20%Income from ₫216,000,000.01 to ₫384,000,000.00
25%Income from ₫384,000,000.01 to ₫624,000,000.00
30%Income from ₫624,000,000.01 to ₫960,000,000.00
35%Income from ₫960,000,000.01 and above
Vietnam Non-Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
5%Income from ₫0.00to ₫60,000,000.00
10%Income from ₫60,000,000.01 to ₫120,000,000.00
15%Income from ₫120,000,000.01 to ₫216,000,000.00
20%Income from ₫216,000,000.01 to ₫384,000,000.00
25%Income from ₫384,000,000.01 to ₫624,000,000.00
30%Income from ₫624,000,000.01 to ₫960,000,000.00
35%Income from ₫960,000,000.01 and above

Income Tax in Vietnam in 2019

Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Vietnam periodically and typically updated each year. Not that not all tax rates and thresholds in Vietnam change annually, alterations to tax policy to support strategic economic growth in Vietnam mean that the certain areas may be focused on to provide specific tax relief in Vietnam or support growth in certain areas (overseas invstment in Vietnam for example may mean reduced non-resident income tax rates in Vietnam for a period).

When tax policy in Vietnam changes, the resultant tax tables also change. Tax tables in Vietnam are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Vietnam, the Vietnam tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Vietnam for example).

Vietnam Tax Tables may also be referred to as Vietnam Tax Slabs, Vietnam personal allowances and tax thresholds or Vietnam business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2019 tax rates and thresholds used within the 2019 Vietnam Salary Calculator. This means that if you are aware of a 2019 tax exemption or 2019 tax allowance in Vietnam that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Vietnam Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Vietnam Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Vietnam simple, we achieve this my making the Vietnam tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2019 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2019 tax calculations, simply contact us and we will adjust the tool.

Choose a specific income tax year to see the Vietnam income tax rates and personal allowances used in the associated income tax calculator for the same tax year.