9. Income from royalties. 10
Personal income tax (PIT)
Regular income tax rates for Vietnamese citizens and other residents in Vietnam
effective from 1 January 2009
Portion of monthly Tax rate
assessable income %
(VND million)
Up to 5 5
Over 5 to 10 10
Over 10 to 18 15
Over 18 to 32 20
Over 32 to 52 25
Over 52 to 80 30
Over 80 35
Net to gross calculator
N < 4,750,000 G = N/0·95
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