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πŸ‡»πŸ‡³ Vietnam Tax Guide 2026

Income tax brackets, social contributions for Vietnam in 2026. Data sourced from OECD and national tax authorities.

Last reviewed: Β· Source: gdt.gov.vn

Key Facts β€” 2026

  • β†’Generally territorial for employment income; residency rules determine scope.
  • β†’Ho Chi Minh City and Hanoi are primary hubs.
  • β†’Treaties may affect cross-border workers.

Top Rate

35%

Taxation Basis

Territorial

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This page is for informational and planning purposes only β€” not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.