Summary
If you make 196,300,000 ₫ a year living in Vietnam, you will be taxed 37,964,775 ₫. That means that your net pay will be 158,335,225 ₫ per year, or 13,194,602 ₫ per month. Your average tax rate is 19.3% and your marginal tax rate is 23.9%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 ₫ in your salary will be taxed 23.93 ₫, hence, your net pay will only increase by 76.07 ₫.
Bonus Example
A 1,000 ₫ bonus will generate an extra 761 ₫ of net incomes. A 5,000 ₫ bonus will generate an extra 3,804 ₫ of net incomes.