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!
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! 🎅
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% |
The "safety zone" (the amount of money you earn before you even start paying tax) has also been locked in at these higher levels:
Personal Deduction: 15.5 Million VND / month (Up from 11M)
Dependent Deduction: 6.2 Million VND / month (Up from 4.4M)
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.