Summary
If you make 197,600,000 ₫ a year living in Vietnam, you will be taxed 38,275,800 ₫. That means that your net pay will be 159,324,200 ₫ per year, or 13,277,017 ₫ per month. Your average tax rate is 19.4% 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.