Gross ⇄ Net Salary
Convert both ways between gross and take-home pay, with insurance, deductions and every PIT bracket itemised.
About the Gross ⇄ Net Salary calculator
The tool separates every step a real payslip goes through: deduct insurance (against its statutory ceilings), reach taxable income, subtract the family deductions, reach assessable income, then apply the progressive table bracket by bracket. The Net → Gross direction uses a closed-form gross-up, so the take-home figure matches to the đồng. Switch between the 2025 and 2026 tax years to see exactly what the reform changed.
Basis & method
- Resolution 110/2025/UBTVQH15 — family deduction of 15.5M/month (taxpayer) and 6.2M/month (per dependent), from the 2026 tax period.
- Amended Personal Income Tax Law 2025 — the progressive table cut from seven brackets to five, effective 01/01/2026.
- Decree 293/2025/NĐ-CP — regional minimum wages from 01/01/2026 (they set the BHTN ceiling and the contribution floor).
- Social Insurance Law 2024 — reference level 2,530,000 VND from 01/07/2026; the BHXH/BHYT ceiling is 20× the reference.
This tool is for reference, not tax or legal advice. A real payslip also depends on company-specific arrangements (who bears the insurance, caps on tax-exempt allowances, internal pay grades). Check with your C&B team or the tax authority before acting on it.