Asia HR Laws
Thailand Payroll & Labor Law Cheat Sheet 2025
Your 2025 reference for Thailand payroll, PIT, SSO contributions, leave, severance, and labour compliance.
Vietnam PIT Plot Twist: Final 2026 Tax Rates Are Even Lower!
Official 2026 Vietnam PIT table is here! Personal deduction 15.5M VND. Middle-income rates are lower (10% & 20%). HR Forte handles all updates for you.
Betty Gervasini, FCA
Dec 31, 2025
Vietnam PIT Plot Twist: Better News Than We Thought!
If you’ve been following our blog, you know we had published a blog article on changes and updates for payrolls effective 1 January 2026. Well, there’s been a last-minute plot twist—and it’s actually fantastic news for your wallet!
Our previous post shared the Vietnam new Personal Income Tax progressive table that is coming into effect on 1 January 2026 but on December 10, 2025, the National Assembly officially passed the final Law, and they decided to be even more generous to middle-income earners!
Why is this Vietnam PIT table different?
In a surprise year-end move, the government decided to lower the rates for the middle brackets (Tiers 2 and 3) even further than the initial drafts suggested. While the drafts proposed 15% and 25%, the final law settled on 10% and 20% respectively.
It’s like the government played Santa at the last minute! 🎅
The Official Table (Effective Jan 1, 2026)
This is the final, legally binding table that HR Forte systems has already implemented for your January payroll.
| PIT Tier | Monthly Taxable Income (VND) | Final Tax Rate |
| Tier 1 | Up to 10,000,000 | 5% |
| Tier 2 | Over 10,000,000 to 30,000,000 | 10% (Was 15% in the last blog!) |
| Tier 3 | Over 30,000,000 to 60,000,000 | 20% (Was 25% in the last blog!) |
| Tier 4 | Over 60,000,000 to 100,000,000 | 30% |
| Tier 5 | Above 100,000,000 | 35% |
Don't Forget the Deductions!
The "safety zone" (the amount of money you earn before you even start paying tax) has also been locked in at these higher levels:
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Personal Deduction: 15.5 Million VND / month (Up from 11M)
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Dependent Deduction: 6.2 Million VND / month (Up from 4.4M)
What does this mean for HR Forte users?
You can breathe easy! While other companies might be scrambling to adjust their spreadsheets because of these last-minute changes, HR Forte systems has already done the heavy lifting.
We’ve swapped the "Orange" draft logic for the final "Blue" law logic. Your January 2026 payroll will automatically reflect these lower rates and higher deductions.
Your only job? Enjoy the extra take-home pay and the peace of mind that comes with a system that's always one step ahead of the law.