Calculate Gross and Net Salary
Compare gross salary, net salary, personal income tax, mandatory insurance, and total labor costs.
The engine calculates based on user-entered data and parameters publicly available at the end of the tool; the results do not replace a specific profile check.
The results will be displayed here.
Enter or change the information; the tool will recalculate automatically.
Interpreting worker income
Personal income tax by tax bracket
| Tax bracket | Income within the salary bracket | Tax | Taxes |
|---|
Business costs
Calculation parameters and legal basis Check the dataset being used.
Input dataset for computation
Applicable period: From 01/07/2026
Personal income tax
- Personal deduction
- 15,500,000 VND / month
- Each person is dependent
- 6,200,000 VND / month
- Non-resident individuals
- 20 %
- Up to 10,000,000 VND5%
- Over 10,000,000 to 30,000,000 VND10 %
- Over 30,000,000 to 60,000,000 VND20 %
- Over 60,000,000 to 100,000,000 VND30 %
- Over 100,000,000 VND35 %
The percentage of workers contributing
- Social Insurance
- 8%
- Health insurance
- 1,5 %
- UI
- 1%
Business closure rate
- Social Insurance
- 17 %
- Health insurance
- 3%
- UI
- 1%
- Occupational Accidents and Diseases
- 0,5 %
Reference levels and limits
- Reference level
- 2,530,000 VND / month
- Social Insurance and Health Insurance
- 50,600,000 VND / month
- Minimum wage in Region I
- 5,310,000 VND / month
- Tran BHTN by region
- 106,200,000 VND / month
The legal basis being used in the tool.
- Law on Personal Income Tax No. 109/2025/QH15
- Decree No. 253/2026/ND-CP on personal deductions
- Decree No. 293/2025/ND-CP on minimum wage
- Law on Social Insurance No. 41/2024/QH15
- Decree No. 158/2025/ND-CP provides guidance on the Law on Compulsory Social Insurance.
- Decree No. 188/2025/ND-CP on health insurance
- Decree No. 374/2025/ND-CP on unemployment insurance
- Decree No. 161/2026/ND-CP on the basic salary level
Instructions on using the tool to calculate gross to net salary and vice versa.
1. What is Gross Salary? How is Gross Salary calculated?
"Gross Salary" This is a common term referring to an employee's total income, including insurance contributions and taxes.
How to calculate gross salary: Also known as converting Gross to Net salary, this involves solving an arithmetic problem to find a number that, after deducting social insurance contributions and personal income tax, results in the desired Net salary.
For example: To obtain a net salary of 15.000.000 VND, assuming the employee has no dependents, we can calculate the gross salary as follows:
2. What is Net Salary? How to Calculate Net Salary
"Net Salary" It is a common term referring to the net salary received by workers after all insurance and personal income tax deductions have been made.
Your net salary will usually be lower than your total income because you have to deduct a portion for insurance and personal income tax.
How to calculate net salary: Also known as converting Gross to Net salary, this means calculating how much the employee will actually receive (Net) based on the agreed-upon Gross salary.
For example: With an agreed salary of 15.000.000 VND, assuming the employee has no dependents, we can convert Gross to Net as follows:
