{"id":3765,"date":"2025-10-24T14:42:29","date_gmt":"2025-10-24T07:42:29","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3765"},"modified":"2025-10-24T14:42:29","modified_gmt":"2025-10-24T07:42:29","slug":"thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thue-thu-nhap-ca-nhan\/","title":{"rendered":"How is personal income tax calculated? Detailed instructions on how to calculate personal income tax in 2025"},"content":{"rendered":"<p style=\"text-align: justify;\">Personal income tax (PIT) is an important financial obligation that every employee must fulfill when they have income. Calculating PIT correctly not only helps individuals declare accurately, but also ensures the right to tax deductions and exemptions and avoids errors in the settlement process.<\/p>\n<p style=\"text-align: justify;\">This article will provide detailed instructions on how to calculate personal income tax in 2025, including how to determine taxable income, valid deductions, progressive tax tables, and specific illustrative examples. With complete and updated instructions according to the latest regulations, employees and businesses will easily master the process of declaring and paying taxes on time and optimizing their tax obligations.<\/p>\n<h2 style=\"text-align: justify;\"><b>Overview of personal income tax<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Personal income tax (PIT) is one of the important taxes of the state, directly affecting employees, business individuals and income-paying enterprises. Understanding how PIT is calculated will help taxpayers be proactive in declaring, paying taxes on time and optimizing tax obligations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In 2025, the Personal Income Tax Law has many important new points, especially related to family deductions, progressive tax schedules and taxable income ranges. This article will provide detailed instructions, along with practical examples, to help you grasp how to calculate Personal Income Tax and refer to how to calculate Corporate Income Tax for businesses.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>What is personal income tax?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Personal income tax (PIT) is a direct tax applied to income generated by individuals, including income from salaries, wages, business, property transfer, prizes, copyrights, capital investment and other legal sources of income. The objective of <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax<\/span><\/a><span style=\"font-weight: 400;\"> is to ensure fairness in society through income redistribution, while creating a budget source for the state to serve socio-economic development activities.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>The role of personal income tax<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Personal income tax (PIT) is not only an important source of revenue for the state budget but also plays an essential role in regulating society and supporting economic development. Specifically, the role of PIT includes:<\/span><\/p>\n<figure id=\"attachment_3770\" aria-describedby=\"caption-attachment-3770\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3770\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-thue-thu-nhap-ca-nhan.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-thue-thu-nhap-ca-nhan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-thue-thu-nhap-ca-nhan-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-thue-thu-nhap-ca-nhan-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-thue-thu-nhap-ca-nhan-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-thue-thu-nhap-ca-nhan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3770\" class=\"wp-caption-text\">The role of personal income tax<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income regulation and social equity: Personal income tax is calculated according to a progressive tax schedule, meaning that people with high incomes will pay higher tax rates. This helps reduce the gap between rich and poor, contributing to promoting equity in society.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Creating a budget source for public activities: Revenue from personal income tax is used to invest in public services such as health care, education, infrastructure and other social welfare programs, helping to improve the quality of life for people.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Promoting legal compliance and financial transparency: Properly declaring and paying personal income tax helps individuals and businesses maintain transparency in income and finances, while limiting the risk of administrative penalties due to incorrect declaration or late tax payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supporting macroeconomic management: Personal income tax is a tool to help the State monitor income flow, thereby introducing economic, tax and social security policies appropriate to the actual situation of society.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Legal basis of personal income tax<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For individuals and businesses to properly fulfill their tax obligations, it is very important to have a firm grasp of the legal basis of personal income tax. These legal documents provide detailed guidance on taxable subjects, taxable income, tax schedules, family deductions, tax declaration and payment. Below are the main legal documents related to personal income tax in 2025:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"21\">\n<caption><b>Summary table of legal basis of personal income tax<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>Main content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Law on Personal Income Tax (<\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=51258\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law No. 04\/2007\/QH12<\/span><\/a><span style=\"font-weight: 400;\">, amendments, supplements)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Regulations on taxable subjects, taxable income, family deductions, personal income tax schedule.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The most important legal basis for applying personal income tax.<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-65-2013-ND-CP-huong-dan-Luat-thue-thu-nhap-ca-nhan-2007-sua-doi-2012-196609.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree No. 65\/2013\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> (Amendment, supplement)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Detailed instructions on the implementation of the Law on Personal Income Tax, including tax declaration, payment and incentives and exemptions.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Detailed guidance document on the Law on Personal Income Tax (effective from 2013).<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-205356.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular No. 111\/2013\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> (Amendment, supplement)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Instructions on declaration, tax deduction, family deduction, income tax from salary and wages.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Implement in detail the provisions of the Law and Decree.<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-92-2015-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-282089.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular No. 92\/2015\/TT-BTC<\/span><\/a><\/td>\n<td><span style=\"font-weight: 400;\">Guidance on income tax from income other than salary and wages (business, transfer, prize winnings, investment...).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ensure individuals and businesses apply the correct tax rate to each type of income.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>New points in personal income tax 2025: family deductions, tax table, taxable income<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To properly declare and pay personal income tax in 2025, individuals and businesses need to understand the important changes compared to previous years. These new points are mainly related to family deductions, progressive tax schedules and taxable income ranges, which directly affect the amount of tax payable.\u00a0 <\/span><span style=\"font-weight: 400;\">The table below summarizes the important changes in detail, making it easy for taxpayers to follow and apply in practice.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of new points in personal income tax 2025: family deductions, tax table, taxable income<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 22.044%;\"><b>Content changes<\/b><\/td>\n<td style=\"text-align: center; width: 12.6253%;\"><b>Rates Applicable before 01\/07\/2020<\/b><\/td>\n<td style=\"text-align: center; width: 26.5531%;\"><b>Current Rate (Effective from 01\/07\/2020 and for 2025)<\/b><\/td>\n<td style=\"text-align: center; width: 37.8758%;\"><b>Take exact notes<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.044%;\"><span style=\"font-weight: 400;\">Personal family deduction<\/span><\/td>\n<td style=\"width: 12.6253%;\"><span style=\"font-weight: 400;\">9 million VND\/month<\/span><\/td>\n<td style=\"width: 26.5531%;\"><span style=\"font-weight: 400;\">11 million VND\/month (132 million VND\/year)<\/span><\/td>\n<td style=\"width: 37.8758%;\"><span style=\"font-weight: 400;\">The VND 11 million level has been effective since mid-2020 according to Resolution 954\/2020\/UBTVQH14 and is applied for the 2025 tax period.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.044%;\"><span style=\"font-weight: 400;\">Dependent deduction<\/span><\/td>\n<td style=\"width: 12.6253%;\"><span style=\"font-weight: 400;\">3.6 million VND\/month\/person<\/span><\/td>\n<td style=\"width: 26.5531%;\"><span style=\"font-weight: 400;\">4.4 million VND\/month\/person<\/span><\/td>\n<td style=\"width: 37.8758%;\"><span style=\"font-weight: 400;\">The VND4.4 million level has been effective since mid-2020 and is applied for 2025.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.044%;\"><span style=\"font-weight: 400;\">Progressive tax schedule<\/span><\/td>\n<td style=\"width: 12.6253%;\"><span style=\"font-weight: 400;\">7 tax levels: 5% \u2013 35%<\/span><\/td>\n<td style=\"width: 26.5531%;\"><span style=\"font-weight: 400;\">Maintain 7 tax levels: 5% \u2013 35%<\/span><\/td>\n<td style=\"width: 37.8758%;\"><span style=\"font-weight: 400;\">The tax rates and number of levels remain unchanged from 2020 to present.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.044%;\"><span style=\"font-weight: 400;\">New taxable income<\/span><\/td>\n<td style=\"width: 12.6253%;\"><span style=\"font-weight: 400;\">Salary, business, transfer\u2026<\/span><\/td>\n<td style=\"width: 26.5531%;\"><span style=\"font-weight: 400;\">There are no fundamental changes in the main taxable income groups.<\/span><\/td>\n<td style=\"width: 37.8758%;\"><span style=\"font-weight: 400;\">Income from high-value bonuses and gifts is still subject to personal income tax for the part exceeding the threshold of 10 million VND, which is not a new regulation in 2025.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Subjects of personal income tax: resident and non-resident individuals, income-paying enterprises<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Determining the subjects of personal income tax is an important step to declare and pay taxes in accordance with regulations. According to current tax law, subjects of personal income tax include the following groups:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Resident Individual<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before calculating personal income tax, individuals need to determine which group they belong to in order to apply the correct regulations. Resident individuals are one of the main subjects subject to personal income tax, with their own characteristics and benefits related to taxable income, family deductions and compulsory insurance deductions. Understanding the residency criteria will help individuals declare and pay taxes accurately, avoiding errors or overpayment of taxes.<\/span><\/p>\n<figure id=\"attachment_3767\" aria-describedby=\"caption-attachment-3767\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3767\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Doi-tuong-ap-dung-thue-thu-nhap-ca-nhan_-ca-nhan-cu-tru-khong-cu-tru-doanh-nghiep-chi-tra-thu-nhap.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n_ c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, kh\u00f4ng c\u01b0 tr\u00fa, doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Doi-tuong-ap-dung-thue-thu-nhap-ca-nhan_-ca-nhan-cu-tru-khong-cu-tru-doanh-nghiep-chi-tra-thu-nhap.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Doi-tuong-ap-dung-thue-thu-nhap-ca-nhan_-ca-nhan-cu-tru-khong-cu-tru-doanh-nghiep-chi-tra-thu-nhap-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Doi-tuong-ap-dung-thue-thu-nhap-ca-nhan_-ca-nhan-cu-tru-khong-cu-tru-doanh-nghiep-chi-tra-thu-nhap-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Doi-tuong-ap-dung-thue-thu-nhap-ca-nhan_-ca-nhan-cu-tru-khong-cu-tru-doanh-nghiep-chi-tra-thu-nhap-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Doi-tuong-ap-dung-thue-thu-nhap-ca-nhan_-ca-nhan-cu-tru-khong-cu-tru-doanh-nghiep-chi-tra-thu-nhap-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3767\" class=\"wp-caption-text\">Subjects of personal income tax_ resident and non-resident individuals, income-paying enterprises<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is a person who is present in Vietnam for 183 days or more in a year or has a permanent residence in Vietnam (registered permanent residence or rented house for 183 days or more).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxable income: All income arising within and outside the territory of Vietnam, applying global tax principles.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advantages: Family deductions and mandatory insurance contributions are applied when calculating taxes.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Non-resident individual<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides resident individuals, non-resident individuals are also a group. <\/span><a href=\"https:\/\/thue.man.net.vn\/doi-tuong-nop-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax payers<\/span><\/a><span style=\"font-weight: 400;\"> but with different regulations. The correct classification of non-resident individuals helps to determine the correct taxable income, applicable tax rates and ensure tax declaration and payment in accordance with the law, avoiding confusion with resident individuals.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is a person who does not meet the above residency criteria.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxable income: Taxable only on income arising in Vietnam according to the territorial tax principle.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Note: No family deductions apply; tax is payable at a fixed rate prescribed for each type of income.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Income paying businesses<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to resident and non-resident individuals, income-paying enterprises are also subject to personal income tax, with the role of deducting, declaring and paying taxes on behalf of individuals. This is a mandatory responsibility for organizations, companies, administrative units or business households that pay income to employees, collaborators or individuals providing services. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When paying taxable income, enterprises must deduct personal income tax at source, declare and pay to the tax authority on time, and issue deduction certificates to individuals upon request to serve tax settlement.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Enterprises need to clearly determine the residence status of individuals to apply the correct tax rate and tax calculation method. For resident individuals, tax is calculated according to the progressive tax table, while for non-resident individuals, a fixed tax rate is applied on income generated in Vietnam. Correct deductions and declarations not only help enterprises avoid errors, underpayment or overpayment of tax, but also ensure compliance with the law, contributing to transparency in income management and tax obligations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Principles of calculating personal income tax<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before starting to calculate the amount of personal income tax payable, individuals and businesses need to understand the basic principles applicable to tax declaration and calculation. Understanding these principles helps to correctly determine taxable income, valid deductions and apply the appropriate tax schedule, thereby declaring accurately, optimizing tax obligations and avoiding errors or violations of the law.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Classification by tax payment method<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Personal income tax is implemented in two main forms. The first is withholding at source, meaning that the business or organization paying income will directly deduct tax before paying salary, bonus or other income to the individual. The second is self-declaration and tax payment, which applies to individuals with income arising from other than salary, wages such as business, property transfer or investment, must self-declaration and pay tax directly to the tax authority.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Principle of calculating tax according to progressive tax schedule<\/b><\/h3>\n<figure id=\"attachment_3768\" aria-describedby=\"caption-attachment-3768\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3768\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-tac-tinh-thue-thu-nhap-ca-nhan.jpg\" alt=\"Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-tac-tinh-thue-thu-nhap-ca-nhan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-tac-tinh-thue-thu-nhap-ca-nhan-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-tac-tinh-thue-thu-nhap-ca-nhan-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-tac-tinh-thue-thu-nhap-ca-nhan-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-tac-tinh-thue-thu-nhap-ca-nhan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3768\" class=\"wp-caption-text\">Principles of calculating personal income tax<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For resident individuals with income from salaries and wages, a progressive tax schedule is applied, meaning the higher the income, the higher the applicable tax rate. For other types of income such as business, transfer, winnings, capital investment, a fixed tax rate is applied according to the law.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>How to calculate personal income tax specifically for employees<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Calculating personal income tax (PIT) for employees in 2025 needs to follow the following basic steps, combined with family deductions and mandatory insurance.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Determining taxable income<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For employees, taxable income is mainly wages and salaries. Taxable income is calculated as the total actual income received in a month or year, minus the following amounts:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Family deduction: 11 million VND\/month for yourself and 4.4 million VND\/month for each dependent.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compulsory insurance contributions: Social insurance, health insurance, unemployment insurance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal voluntary pension funds.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Taxable income = Total income \u2212 Family deductions \u2212 Insurance premiums<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Apply progressive tax schedule<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Resident workers are subject to a progressive tax schedule with tax rates ranging from 5% to 35% depending on their income level. Higher tax rates apply to higher income levels. <\/span><span style=\"font-weight: 400;\">Example income levels (2025 reference):<\/span><\/p>\n<figure id=\"attachment_3766\" aria-describedby=\"caption-attachment-3766\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3766\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cach-tinh-thue-thu-nhap-ca-nhan-cu-the-cho-nguoi-lao-dong.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee5 th\u1ec3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cach-tinh-thue-thu-nhap-ca-nhan-cu-the-cho-nguoi-lao-dong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cach-tinh-thue-thu-nhap-ca-nhan-cu-the-cho-nguoi-lao-dong-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cach-tinh-thue-thu-nhap-ca-nhan-cu-the-cho-nguoi-lao-dong-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cach-tinh-thue-thu-nhap-ca-nhan-cu-the-cho-nguoi-lao-dong-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cach-tinh-thue-thu-nhap-ca-nhan-cu-the-cho-nguoi-lao-dong-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3766\" class=\"wp-caption-text\">How to calculate personal income tax specifically for employees<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5% for income up to 5 million VND\/month<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">10% for income of 5 - 10 million VND\/month<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">35% for income over 80 million VND\/month<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Personal income tax is calculated by applying each tax rate to each part of income in a progressive schedule.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Personal income tax calculation formula<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The basic formula for calculating personal income tax for resident employees according to the progressive tax schedule is written as follows:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Personal Income Tax = Taxable Income \u00d7 Partial Tax Rate<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In there:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxable income is the total actual income received by an individual during the period, after deducting family deductions, compulsory insurances (social insurance, health insurance, unemployment insurance) and legal voluntary pension funds.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax rates are applied according to a progressive tax schedule, meaning that different income levels will be subject to different tax rates. Higher incomes will be subject to higher tax rates, ensuring the principle of fairness in tax payment.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Illustrative example<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Employee B has a total monthly income of 30 million VND. For this individual, the family deduction applied to himself is 11 million VND, he has no dependents and must pay compulsory insurance of 2.5 million VND.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Step 1: Calculate taxable income<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Taxable income is determined by taking gross income minus deductions and mandatory insurance:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 56px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Taxable income = 30,000,000 \u2212 11,000,000 \u2212 2,500,000 = 16,500,000 VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><b>Step 2: Calculate personal income tax according to the progressive tax schedule<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The first 5 million income is subject to the tax rate of 5%, equivalent to 250,000 VND. The portion from 5 to 10 million VND is subject to the rate of 10%, equivalent to 500,000 VND. The remaining 6.5 million VND is subject to the rate of 15%, equivalent to 975,000 VND. The total personal income tax payable for this month is:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">250,000 + 500,000 + 975,000 = 1,725,000 VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Important notes when calculating personal income tax<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When calculating personal income tax, employees and businesses need to pay attention to some important points to declare and pay taxes accurately and avoid errors. Understanding these notes helps ensure that tax obligations are fully implemented, while optimizing benefits in terms of family deductions, insurance and applicable tax rates.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of important notes when calculating personal income tax<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Note<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detail<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Identify the right audience<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Whether an individual is resident or non-resident will be subject to global or territorial tax principles, which directly affects taxable income.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Family deduction<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Applicable to resident individuals only; deduction for self 11 million\/month and 4.4 million\/month for each dependent. Dependents must be registered with the tax authorities.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Compulsory insurance<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Including social insurance, health insurance, unemployment insurance, deducted from taxable income. Legal voluntary pension funds are also deducted when calculating tax.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Income classification<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Income from salaries and wages is subject to progressive tax rates; other income (transfers, investments, prizes) is subject to fixed tax rates.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Declare and pay taxes on time<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Enterprises deduct tax at source and declare it for employees; individuals declare tax on other income. Comply with tax payment deadlines to avoid late payment penalties.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Update new tax laws<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Laws, decrees and circulars relating to personal income tax are regularly updated; it is necessary to monitor to accurately apply new deductions, tax schedules and regulations.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\">Personal income tax (PIT) is an important financial obligation that helps employees and businesses determine the correct amount of tax to pay, ensuring full compliance with legal regulations. The correct application of the progressive tax schedule, deductions and taxable income levels not only helps to declare correctly and fully but also optimizes benefits, limits errors and minimizes legal risks during the settlement process.<\/p>\n<p style=\"text-align: justify;\">In particular, family deductions and compulsory insurances are key factors that directly affect the amount of personal income tax payable. Understanding the subjects eligible for deductions, the latest deduction levels and tax-exempt incomes helps taxpayers be more proactive in managing their personal finances, while helping businesses deduct and declare accurately for employees.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For detailed instructions on how to calculate personal income tax, as well as updates on family deduction regulations and the latest tax laws, you can contact <\/span><a href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network<\/span><\/a><span style=\"font-weight: 400;\">. MAN provides <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/tu-van-thue\/\"><span style=\"font-weight: 400;\">tax consulting services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">tax accounting<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-va-bang-gia-2025\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">audit<\/span><\/a><span style=\"font-weight: 400;\"> Professional, helping individuals and businesses fulfill tax obligations accurately, quickly and optimally.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh quan tr\u1ecdng m\u00e0 m\u1ed7i ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n th\u1ef1c hi\u1ec7n khi c\u00f3 thu nh\u1eadp ph\u00e1t sinh. Vi\u1ec7c t\u00ednh \u0111\u00fang thu\u1ebf TNCN kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1 nh\u00e2n k\u00ea khai ch\u00ednh x\u00e1c, m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u1ec1 gi\u1ea3m tr\u1eeb, mi\u1ec5n thu\u1ebf v\u00e0 tr\u00e1nh sai [&hellip;]<\/p>","protected":false},"author":4,"featured_media":3769,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3765","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3765","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=3765"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3765\/revisions"}],"predecessor-version":[{"id":3771,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3765\/revisions\/3771"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3769"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}