PIT Payable Calculator
PIT Payable CalculatorMethod 1: Calculate PIT payable based on NET salary (Monthly)
Fields marked with * are mandatory
Detailed personal income tax calculation explained in the table below:
Personal deduction
= 11,000,000
Dependent deduction
Total taxable income
Personal income tax payable
Formula for calculating PIT on income from wages, salaries, and business:
Personal Income Tax = Taxable Income × Tax Rate
Where:
- Taxable income = Taxable income - Deductions.
- Taxable income = Total salaries, wages, fees, and other income of a salary/wage nature - Tax-exempt income (as specified in the 2007 PIT Law and the 2012 Amended PIT Law).
- Tax rate: Applied according to the progressive tax table specified in Clause 2, Article 7 of Circular 111/2013/TT-BTC.
- The PIT payable (on salaries, wages, and business income of individuals and organizations) is calculated using the progressive tax method (i.e., calculated by income bracket, multiplying the taxable income of each bracket by the corresponding tax rate). Tax rates are specified in the taxable income and tax rate table as follows:
PIT RATE TABLE BY INCOME BRACKET
| Bracket | Taxable income/month (million VND) | Tax rate |
|---|---|---|
| 1 | Up to 05 | 5% |
| 2 | Over 05 to 10 | 10% |
| 3 | Over 10 to 18 | 15% |
| 4 | Over 18 to 32 | 20% |
| 5 | Over 32 to 52 | 25% |
| 6 | Over 52 to 80 | 30% |
| 7 | Over 80 | 35% |
Or can be calculated using the SIMPLIFIED TAX CALCULATION TABLE
| Bracket | Taxable income/month | Tax rate | Tax calculation methods | |
|---|---|---|---|---|
| Method 1 | Method 2 | |||
| 1 | Up to 5 million VND | 5% | 0.25M + 10% of TI over 5M | 5% of TI |
| 2 | Over 5M to 10M | 10% | 0.25M + 10% of TI over 5M | 10% of TI - 0.25M |
| 3 | Over 10M to 18M | 15% | 0.25M + 10% of TI over 5M | 15% of TI - 0.75M |
| 4 | Over 18M to 32M | 20% | 0.25M + 10% of TI over 5M | 20% of TI - 1.65M |
| 5 | Over 32M to 52M | 25% | 0.25M + 10% of TI over 5M | 25% of TI - 3.25M |
| 6 | Over 52M to 80M | 30% | 0.25M + 10% of TI over 5M | 30% of TI - 5.85M |
| 7 | Over 80M | 35% | 18.15M + 35% of TI over 80M | 35% of TI - 9.85M |
Method 2: Calculate PIT payable based on GROSS salary (Monthly)
Fields marked with * are mandatory
Detailed personal income tax calculation explained in the table below:
Social insurance (8%)
(i)
- Maximum salary for social insurance and health insurance contributions is no more than 20 times the base salary.
- The latest base salary applied from July 1, 2024 onwards is 2.34 million VND/month (According to Decree 73/2024/ND-CP).
Health insurance (1.5%)
(i)
- Maximum salary for social insurance and health insurance contributions is no more than 20 times the base salary.
- The latest base salary applied from July 1, 2024 onwards is 2.34 million VND/month (According to Decree 73/2024/ND-CP).
Unemployment insurance (1%)
(i)
- Maximum salary for unemployment insurance contributions is no more than 20 times the regional minimum wage (as stipulated in the 2013 Employment Law).
Personal deduction
= 11,000,000
Dependent deduction
Total taxable income
Personal income tax payable
Formula for calculating PIT on income from wages and salaries (GROSS):
Personal Income Tax = Taxable Income × Tax Rate
Where:
- Taxable income = Taxable income - Deductions.
- Taxable income = Total salaries, wages, fees, and other income of a salary/wage nature - Tax-exempt income (as specified in the 2007 PIT Law and the 2012 Amended PIT Law).
- Tax rate: Applied according to the progressive tax table specified in Clause 2, Article 7 of Circular 111/2013/TT-BTC.
- The PIT payable (on salaries, wages, and business income of individuals and organizations) is calculated using the progressive tax method (i.e., calculated by income bracket, multiplying the taxable income of each bracket by the corresponding tax rate). Tax rates are specified in the taxable income and tax rate table as follows:
PIT RATE TABLE BY INCOME BRACKET
| Bracket | Taxable income/month (million VND) | Tax rate |
|---|---|---|
| 1 | Up to 05 | 5% |
| 2 | Over 05 to 10 | 10% |
| 3 | Over 10 to 18 | 15% |
| 4 | Over 18 to 32 | 20% |
| 5 | Over 32 to 52 | 25% |
| 6 | Over 52 to 80 | 30% |
| 7 | Over 80 | 35% |
Or can be calculated using the SIMPLIFIED TAX CALCULATION TABLE
The progressive tax calculation method is detailed in the Simplified Tax Calculation Table as follows:
| Bracket | Taxable income/month | Tax rate | Tax calculation methods | |
|---|---|---|---|---|
| Method 1 | Method 2 | |||
| 1 | Up to 5 million VND | 5% | 0.25M + 10% of TI over 5M | 5% of TI |
| 2 | Over 5M to 10M | 10% | 0.25M + 10% of TI over 5M | 10% of TI - 0.25M |
| 3 | Over 10M to 18M | 15% | 0.25M + 10% of TI over 5M | 15% of TI - 0.75M |
| 4 | Over 18M to 32M | 20% | 0.25M + 10% of TI over 5M | 20% of TI - 1.65M |
| 5 | Over 32M to 52M | 25% | 0.25M + 10% of TI over 5M | 25% of TI - 3.25M |
| 6 | Over 52M to 80M | 30% | 0.25M + 10% of TI over 5M | 30% of TI - 5.85M |
| 7 | Over 80M | 35% | 18.15M + 35% of TI over 80M | 35% of TI - 9.85M |
PIT Refund Calculator
PIT Refund CalculatorPersonal income tax refund calculator (Annual)
Based on the data entered in the calculation table, your annual personal income tax refund is: 3,800,000 VND
Fields marked with * are mandatory
Detailed personal income tax refund calculation (annual) explained in the table below:
Personal deduction
Dependent deduction
Total annual taxable income
Monthly taxable income
Monthly PIT payable
Annual PIT payable
PIT refund amount
Formula for calculating tax refund amount:
PIT Refund Amount = PIT Payable - PIT Already Paid
PIT Payable = Taxable Income × Tax Rate
Where:
- Taxable income = Taxable income - Deductions.
- Taxable income = Total salaries, wages, fees, and other income of a salary/wage nature - Tax-exempt income (as specified in the 2007 PIT Law and the 2012 Amended PIT Law).
- Tax rate: Applied according to the progressive tax table specified in Clause 2, Article 7 of Circular 111/2013/TT-BTC.
- The PIT payable (on salaries, wages, and business income of individuals and organizations) is calculated using the progressive tax method (i.e., calculated by income bracket, multiplying the taxable income of each bracket by the corresponding tax rate). Tax rates are specified in the taxable income and tax rate table as follows:
PIT RATE TABLE BY INCOME BRACKET
| Bracket | Taxable income/month (million VND) | Tax rate |
|---|---|---|
| 1 | Up to 05 | 5% |
| 2 | Over 05 to 10 | 10% |
| 3 | Over 10 to 18 | 15% |
| 4 | Over 18 to 32 | 20% |
| 5 | Over 32 to 52 | 25% |
| 6 | Over 52 to 80 | 30% |
| 7 | Over 80 | 35% |
Or can be calculated using the SIMPLIFIED TAX CALCULATION TABLE
The progressive tax calculation method is detailed in the Simplified Tax Calculation Table as follows:
| Bracket | Taxable income/month | Tax rate | Tax calculation methods | |
|---|---|---|---|---|
| Method 1 | Method 2 | |||
| 1 | Up to 5 million VND | 5% | 0.25M + 10% of TI over 5M | 5% of TI |
| 2 | Over 5M to 10M | 10% | 0.25M + 10% of TI over 5M | 10% of TI - 0.25M |
| 3 | Over 10M to 18M | 15% | 0.25M + 10% of TI over 5M | 15% of TI - 0.75M |
| 4 | Over 18M to 32M | 20% | 0.25M + 10% of TI over 5M | 20% of TI - 1.65M |
| 5 | Over 32M to 52M | 25% | 0.25M + 10% of TI over 5M | 25% of TI - 3.25M |
| 6 | Over 52M to 80M | 30% | 0.25M + 10% of TI over 5M | 30% of TI - 5.85M |
| 7 | Over 80M | 35% | 18.15M + 35% of TI over 80M | 35% of TI - 9.85M |
Total income (NET)
- Total taxable income including monthly salary from wages/salaries and bonuses (after deducting mandatory insurance).
- Applicable to those receiving net salary (Salary received after deducting mandatory insurance 10.5%).
Total income (GROSS)
- Total taxable income including monthly salary from wages/salaries and bonuses (Before deducting insurance and other tax-exempt amounts).
This tool helps users quickly and easily calculate the monthly personal income tax payable and the annual personal income tax refund amount.
The tool is built based on strict compliance with current legal regulations. Legal basis:
- Personal Income Tax Law 2007
- Amended Personal Income Tax Law 2012
- Amended Tax Law 2014
- Circular 111/2013/TT-BTC
- Decree No. 73/2024/ND-CP on the latest base salary
- Decree 74/2024/ND-CP on regional minimum wage
- Resolution No. 954/2020/UBTVQH14 on adjusting the latest family deduction rate
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