Gross - Net Salary Calculator 2026
Accurate salary calculator per latest Vietnam regulations — OT, annual reconciliation, non-resident support
- Reference salary: 2.340.000
- Personal deduction: 11.000.000
- Dependent deduction: 4.400.000
- Min. wage Region I-IV: 4.960.000 / 4.410.000 / 3.860.000 / 3.450.000
- Tax brackets: 7 progressive brackets
- Personal deduction: 15.500.000
- Dependent deduction: 6.200.000
- Tax brackets: 5 progressive brackets
- Min. wage Region I-IV: 5.310.000 / 4.730.000 / 4.140.000 / 3.700.000
What is Gross Salary? What is Net Salary?
Gross salary is the total income paid by the employer, including mandatory insurance and tax contributions. This is usually the amount stated in the employment contract.
Net salary (take-home pay) is the actual amount the employee receives after deducting social insurance (SI), health insurance (HI), unemployment insurance (UI) and personal income tax (PIT).
Formula: Net = Gross - Employee Insurance (10.5%) - PIT
How to Calculate Gross to Net
Example: Gross salary 20,000,000 VND, Region I, 0 dependents (from 01/2026):
- Employee insurance: 20,000,000 × 10.5% = 2,100,000
- Income before tax: 20,000,000 - 2,100,000 = 17,900,000
- Personal deduction: 15,500,000
- Taxable income: 17,900,000 - 15,500,000 = 2,400,000
- PIT: 2,400,000 × 5% = 120,000
- Net salary: 20,000,000 - 2,100,000 - 120,000 = 17,780,000
Progressive PIT Tax Brackets
H1: 7-bracket scale (before 2026)
| Bracket | Taxable income/month | Tax rate |
|---|---|---|
| 1 | Up to 5 million | 5% |
| 2 | 5 - 10 million | 10% |
| 3 | 10 - 18 million | 15% |
| 4 | 18 - 32 million | 20% |
| 5 | 32 - 52 million | 25% |
| 6 | 52 - 80 million | 30% |
| 7 | Over 80 million | 35% |
H2: 5-bracket scale (from 2026)
| Bracket | Taxable income/month | Tax rate |
|---|---|---|
| 1 | Up to 10 million | 5% |
| 2 | 10 - 30 million | 10% |
| 3 | 30 - 60 million | 20% |
| 4 | 60 - 100 million | 30% |
| 5 | Over 100 million | 35% |
Mandatory Insurance Rates 2026
| Type | Employee | Employer | Total |
|---|---|---|---|
| SI | 8% | 17.5% | 25.5% |
| HI | 1.5% | 3% | 4.5% |
| UI | 1% | 1% | 2% |
| Total | 10.5% | 21.5% | 32% |
Regional Minimum Wage 2026
| Region | From 01/2026 |
|---|---|
| Region I (HCMC, Hanoi...) | 5,310,000 VND |
| Region II | 4,730,000 VND |
| Region III | 4,140,000 VND |
| Region IV | 3,700,000 VND |
Frequently Asked Questions
What is Gross salary?
Gross salary is the total income before deducting social insurance, health insurance, unemployment insurance and personal income tax (PIT). This is usually the amount stated in the employment contract.
What is Net salary?
Net salary (take-home pay) is the amount an employee actually receives after all mandatory insurance and PIT deductions from the Gross salary.
How to calculate Gross to Net?
Net = Gross - Employee Insurance (10.5%) - PIT. PIT is calculated using the progressive tax scale with 7 brackets (before 2026) or 5 brackets (from 2026), after subtracting personal and dependent deductions.
What are the 2026 personal deduction amounts?
From 01/2026: personal deduction is 15.5 million VND/month, dependent deduction is 6.2 million VND/person/month, using the 5-bracket tax scale (per the amended PIT Law 2025, effective from 01/07/2026, applicable to the 2026 tax year).
What are the mandatory insurance rates?
Employee pays 10.5% (SI 8%, HI 1.5%, UI 1%). Employer pays 21.5% (SI 17.5%, HI 3%, UI 1%).
What is the 2026 regional minimum wage?
From 01/2026: Region I: 5,310,000 VND, Region II: 4,730,000 VND, Region III: 4,140,000 VND, Region IV: 3,700,000 VND/month.
How is PIT calculated for non-residents?
Non-resident employees are subject to a flat 20% PIT on total income, with no personal or dependent deductions and no insurance deductions.
How is overtime (OT) pay calculated?
Weekday OT: 150% of hourly rate. Weekend OT: 200%. Holiday OT: 300%. Night shift (10pm-6am): additional 30% of hourly rate. Hourly rate = Monthly salary / (Working days × 8).
How does the 2026 annual PIT reconciliation work?
Year 2026 applies the 5-bracket scale and 15.5M/6.2M deductions for the entire year (amended PIT Law 2025 effective 01/07/2026 but applies from the 2026 tax year). Annual reconciliation sums total taxable income for the year and applies the 5-bracket scale.
Is this tool accurate?
This tool calculates based on official formulas per the PIT Law, Social Insurance Law and current regulations. Results are for reference — for specific cases, please consult your HR department.