Vietnam
Compare personal income tax between 2025 and 2026 law — see how changes affect your freelance income.
Total Tax
Take Home
Monthly Tax
Monthly Take Home
How Your Tax Is Calculated
Deductions Applied
How Your Vietnam Freelance Tax Is Calculated
The Vietnam calculator implements both the 2025 tax law (Circular 111/2013/TT-BTC) and the proposed 2026 reforms (Decree 12/2025/ND-CP), showing you a side-by-side comparison:
Step 1: Apply Personal Deductions
Taxable Income = Gross Income − Personal Deduction (₫132M/year) − Dependent Deductions (₫52.8M/year per dependent)
The personal deduction of ₫11 million/month (₫132M/year) automatically applies. Add dependents in the form to claim additional deductions.
Step 2: Apply Progressive Tax Brackets
Tax = Applied against Vietnam's 7 progressive PIT brackets
2025 brackets: 5% up to ₫60M, 10% up to ₫120M, 15% up to ₫216M, 20% up to ₫384M, 25% up to ₫624M, 30% up to ₫960M, 35% above ₫960M. 2026 brackets differ — the calculator shows both.
For most freelancers, the personal deduction alone makes Vietnam's effective tax rate competitive. The calculator also estimates VAT where applicable (services tax rate) and shows your total tax burden including both PIT and VAT.
Learn More
Complete Tax Guide (2025/2026)
PIT, personal deduction, 2026 law changes, tax finalization
Cost of Living for Freelancers
Monthly budgets for HCMC, Hanoi, Da Nang
Tax Guide for Foreign Freelancers
183-day rule, worldwide income, and 2026 tax changes
Digital Nomad Guide
90-day e-visa, 183-day rule, Da Nang & HCMC
Official Sources
- • GDT — Law on Personal Income Tax, Circular 111/2013/TT-BTC
- • GDT — Decree 12/2025/ND-CP (2026 tax reforms)
- gdt.gov.vn
Vietnam Freelancer Tax Guide
How is freelance income taxed in Vietnam?
Vietnam uses a progressive personal income tax (PIT) system with 7 brackets from 5% to 35%. Before tax is calculated, you get a personal deduction of ₫132 million/year (₫11 million/month) plus dependent deductions of ₫52.8 million/year each. For most freelancers, the effective rate is well below the nominal bracket.
What's changing between 2025 and 2026?
Vietnam is updating its tax law with revised brackets for 2026. The key changes include adjusted income thresholds and rates that may affect how much you owe. Our calculator compares both years side by side so you can plan ahead and understand the impact on your income before the new law takes effect.
Do I pay tax on income from foreign clients?
If you're a tax resident (183+ days in Vietnam or have registered residence), you're taxed on worldwide income. If you're a non-resident, only Vietnamese-sourced income is taxed at a flat 10%. Many freelancers working for foreign clients fall under the resident category if they've been in Vietnam long enough.
When is the tax filing deadline?
Annual PIT finalization is due by March 31 of the following year. Monthly or quarterly declarations are required depending on your filing status. If your annual tax is under ₫100,000, no payment is required.
Can I deduct business expenses?
Under Vietnam's PIT system, self-employed individuals can either claim actual documented business expenses or use the deemed expense method (a percentage of revenue based on your business type). For most freelancers, the personal deduction of ₫132M/year provides the most significant reduction. Keep good records either way.
What is the VAT requirement for freelancers?
If your annual revenue exceeds ₫100 million, you're required to pay VAT in addition to PIT. For service businesses, the VAT rate is typically 10% (or 8% under certain government stimulus programs). Revenue under ₫100 million is exempt from both PIT and VAT.
How do I register as a freelancer in Vietnam?
You'll need to register for a tax code (Mã số thuế cá nhân) at your local tax office. If operating as a business household (hộ kinh doanh), you may also need a business registration certificate. E-filing is available through the GDT's online portal.
Fahmi
Freelance Software Engineer & Tax Researcher
Researching and maintaining freelance tax guides for 6 Asian countries based on official government regulations.