Vietnam PIT Calculator with Dependents

VND 6,200,000 per registered dependent, per month, effective 1 January 2026 under Resolution 110/2025/UBTVQH15. It stacks on top of the personal deduction of VND 15,500,000/month that every resident taxpayer gets regardless of dependents. On a 30.000.000 ₫ gross salary with 2 dependents, that's an extra 12.400.000 ₫/month coming off your taxable income.

Children under 18 (or over 18 if still studying and without income above the threshold), and other relatives (parents, spouse, siblings) who have no income or income below the regulated minimum and whom the taxpayer is directly responsible for supporting. Each dependent must be registered with the tax authority (mã số thuế người phụ thuộc) and supported by proof of relationship and, for adult dependents, proof of incapacity to work or low income, before the deduction can be claimed.

It depends on which PIT band your taxable income sits in, since the deduction saves you that band's marginal rate on each VND 6,200,000 sliced off. In the worked example above (30.000.000 ₫ gross, 2 dependents), the total saving is 635.000 ₫/month versus claiming zero dependents, about 317.500 ₫ per dependent. Someone in a higher band saves more per dependent than someone in a lower one, since the deduction is applied before tax, not as a flat credit.

No. Each dependent can only be registered and claimed by one taxpayer at a time. Parents typically decide between themselves which one claims a shared child, and switching which parent claims a dependent requires updating the registration with the tax authority, it isn't split or duplicated between two payslips.

Yes, they're separate and both apply automatically once eligibility is established. The personal deduction (giảm trừ bản thân) is VND 15,500,000/month and applies to every resident taxpayer with no registration required. The dependent deduction (giảm trừ gia cảnh) is VND 6,200,000/month per dependent and only applies once each dependent is formally registered with the tax authority.

Our standard Vietnam Salary Calculator models a single taxpayer with zero dependents, useful as a baseline. This calculator adds the dependent count as an input, so you can see the exact taxable income, PIT, and take-home difference that registering 1, 2, 3, or more dependents makes on the same gross salary.

No. Non-residents are taxed at a flat 20% on Vietnam-sourced income with no personal deduction and no dependent deduction, a completely different calculation. This calculator, like Vietnam's dependent deduction rules themselves, applies only to tax residents.