Gross to Net Salary Calculator (Vietnam)
Enter your gross salary to see your take-home pay, or enter the net amount you want and find the gross figure to negotiate. The tool deducts mandatory insurance, personal allowances and personal income tax under the 5-bracket table, and shows what the employer pays on top.
The gross to net formula
Net salary is gross salary minus the mandatory insurance paid by the employee and personal income tax. The employee pays 8% social insurance, 1.5% health insurance and 1% unemployment insurance on the insurance salary. Social and health insurance are capped at 20 times the base salary, currently 20 x 2,530,000 = 50,600,000 VND. Unemployment insurance is capped at 20 times the regional minimum wage, for example 20 x 5,310,000 = 106,200,000 VND in region I.
Taxable income is gross minus insurance, minus the personal deduction of 15,500,000 VND and 6,200,000 VND per dependent. If the result is not positive there is no tax. The taxable amount runs through the monthly 5-bracket table: up to 10 million at 5%, above 10 up to 30 million at 10%, above 30 up to 60 million at 20%, above 60 up to 100 million at 30%, and above 100 million at 35%.
Worked example: 30 million gross, region I, no dependents
Insurance: social 2,400,000, health 450,000 and unemployment 300,000, a total of 3,150,000 VND. Taxable income: 30,000,000 - 3,150,000 - 15,500,000 = 11,350,000 VND.
Tax: 10,000,000 x 5% = 500,000 plus 1,350,000 x 10% = 135,000, a total of 635,000 VND. Net salary: 30,000,000 - 3,150,000 - 635,000 = 26,215,000 VND. The employer adds 17.5% social, 3% health, 1% unemployment and 2% union fee, which is 23.5% or 7,050,000 VND, so the real cost to the company is 37,050,000 VND.
Effective from
Personal Income Tax Law No. 109/2025/QH15 takes effect on 1 July 2026, but its rules on salary and wage income of residents apply from the 2026 tax period, together with the deductions set by Resolution 110/2025/UBTVQH15. Regional minimum wages under Decree 293/2025/NĐ-CP apply from 1 January 2026, and the 2,530,000 VND base salary under Decree 161/2026/NĐ-CP applies from 1 July 2026. The calculator uses the parameter set that is in force from the date shown on the page and lists its legal sources right under the result.
Going from net to gross
Progressive tax and the insurance caps mean there is no simple closed formula, so the tool searches for the smallest gross salary that produces exactly the net amount you typed, accurate to the dong. This is handy when you negotiate an offer based on take-home pay.
Scope and limits
The calculator is for resident individuals on contracts of three months or more. Contracts under three months, probation and non-resident cases are taxed differently, so they are not supported. Tax-exempt allowances and voluntary pension or life insurance are not modelled either. Results are for reference only; check your payslip or the tax authority when you need an exact figure.
Frequently asked questions
What is the difference between gross and net?
Gross is the total salary before insurance and tax. Net is what you actually receive after those are deducted.
How do I choose the region?
Use the region where your employer operates. The region affects the cap on unemployment insurance.
What if my insurance salary is lower than my gross?
Enter the insurance salary stated in your contract in the optional field, and the tool will use it for the insurance calculation.
Is my data sent anywhere?
No. Every calculation runs in your browser.