Guide to Calculating Gross and Net Salary - Latest 2026 Updates

Apply the latest regulations on base salary, regional minimum wage, and various cases of social insurance and personal income tax contributions.

Base Salary:

2,340,000 VND

Personal Tax Deduction:

15,500,000đ

Deduction per Dependent:

6,200,000đ

Salary:

(VNĐ)

Bonus:

(VNĐ)

Number of Dependents:

(Persons)

Region I (Minimum Wage: 5,310,000 VND)Region II (Minimum Wage: 4,730,000 VND)Region III (Minimum Wage: 4,140,000 VND)Region IV (Minimum Wage: 3,700,000 VND)

Meal Allowance:

(VNĐ)

Housing Allowance:

(VNĐ)

Company pays rent on behalf of employee

(VNĐ)

Phone Allowance:

(VNĐ)

Fuel Allowance:

(VNĐ)

Other Allowances:

(VNĐ)

Frequently Asked Questions (FAQs)

Gross income is the total income of an employee, including all basic salary, bonuses, allowances, and other benefits.

Guide to Calculating Gross and Net Salary - Latest 2026 Updates

Frequently Asked Questions (FAQs)

What is Gross Income?

What is Net Income?

Formula for converting Gross to Net income?

How to calculate taxable income?

Are allowances subject to tax and how are they taxed?