PIT for Vietnamese citizen

All Vietnamese citizen, whether they are in Viet nam or go abroad for working and receive income, are subject to Personal Income Tax.

Regulations of PIT for Vietnamese citizen are similar to ones for foreigners, exclude the threshold subject to PIT (Regular income)

Monthly Average Gross Taxable Income (GTI) Progressive Income Tax
Exceeding (VND) Not exceeding [VND] Tax Rate (%) Liability (VND)
5,000,000 0 0
5,000,000 15,000,000 10 GTI x 10% – 500,000
15,000,000 25,000,000 20 GTI x 20% – 2,00,000
25,000,000 40,000,000 30 GTI x 30% – 4,500,000
40,000,000 upwards 40 GTI x 40% – 8,500,000