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Whether you overpaid or still owe for the year — and why most part-year workers are owed money back.
PIT is withheld monthly but assessed annually, and the two rarely agree. This compares the tax you actually owe for the year against what was already withheld, giving the refund or the balance payable. The usual reasons a refund arises: you worked fewer than twelve months but still receive the full twelve-month personal deduction; uneven income meant high months were withheld at a marginal rate the year never reaches; or a dependent was registered mid-year.
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.
Excluding tax-exempt allowances
Employee share of BHXH + BHYT + BHTN
Per your employer's withholding statement
For a mid-year registration: 1 person × 5 months = 5
With valid receipts
You are owed a refund
10,380,000 ₫
Tax owed 19,620,000 ₫ · already withheld 30,000,000 ₫
Assessable income 256,200,000 ₫
| Bracket | Income range | Rate | Slice taxed | Tax |
|---|---|---|---|---|
| 1 | ≤ 120M | 5% | 120M | 6,000,000 ₫ |
| 2 | 120M – 360M | 10% | 136M | 13,620,000 ₫ |
| 3 | 360M – 720M | 20% | — | — |
| 4 | 720M – 1.2B | 30% | — | — |
| 5 | > 1.2B | 35% | — | — |
| Total PIT | 7.7% | 19,620,000 ₫ | ||
The annual table is the monthly one × 12 (bracket 1 runs to 120,000,000 ₫/year), with the rates unchanged. The usual reasons a refund arises: you worked fewer than 12 months but still get the full 12-month personal deduction; uneven income meant high months were withheld at a marginal rate the year never reaches; or a dependent was registered late.