How to convert net to gross salary in Vietnam (2026)
Many employers in Vietnam, especially when hiring expats, agree on a net salary (the amount you take home). For the labor contract, payroll and social insurance registration, that net amount must be "grossed up" to a gross salary. This calculator does the reverse calculation for you.
1. Net to gross formula
Gross = Net + Compulsory insurance + Personal income tax
2. Compulsory insurance rates (employee share)
- Social insurance (BHXH): 8%, capped at 20 times the base salary (50,600,000 ₫ per month from 1 July 2026).
- Health insurance (BHYT): 1.5%, with the same cap of 50,600,000 ₫.
- Unemployment insurance (BHTN): 1%, capped at 20 times the regional minimum wage (for example 106,200,000 ₫ in Region I). Not applicable to foreign employees.
3. Family deductions
- Personal deduction: 15,500,000 ₫ per month (from 2026).
- Dependent deduction: 6,200,000 ₫ per dependent per month.
4. Progressive tax brackets for residents
- Up to 10 million ₫: 5%
- Over 10 to 30 million ₫: 10%
- Over 30 to 60 million ₫: 20%
- Over 60 to 100 million ₫: 30%
- Over 100 million ₫: 35%
5. Rules for foreign employees
Foreigners working in Vietnam under a work permit and a labor contract of at least 12 months pay social insurance (8%) and health insurance (1.5%), but are exempt from unemployment insurance. Tick "I'm a foreign employee" above to apply this. If you are a non-resident (in Vietnam for less than 183 days in the tax year), employment income is taxed at a flat 20% without family deductions, which this calculator does not cover.
6. Worked example
To take home 20,000,000 ₫ a month with no dependents in Region I, a Vietnamese employee needs a gross salary of about 22,610,997 ₫: 2,374,155 ₫ goes to compulsory insurance and 236,842 ₫ to personal income tax under the 2026 five-bracket schedule.
Frequently asked questions
What is the difference between net and gross salary in Vietnam?
Gross salary is the amount in your labor contract before deductions. Net salary is what you actually receive after compulsory social, health and unemployment insurance and personal income tax are deducted.
Do foreigners pay social insurance in Vietnam?
Yes. Foreign employees with a work permit and a labor contract of 12 months or more pay 8% social insurance and 1.5% health insurance, but they do not pay the 1% unemployment insurance.
How is personal income tax calculated for non-residents?
Non-residents (staying in Vietnam less than 183 days in a tax year) pay a flat 20% on Vietnam-sourced employment income, without family deductions. This calculator applies the progressive rates for tax residents.