Summary
If you make 61,360,000 ₫ a year living in Vietnam, you will be taxed 9,281,962 ₫. That means that your net pay will be 52,078,038 ₫ per year, or 4,339,837 ₫ per month. Your average tax rate is 15.1% and your marginal tax rate is 16.3%. 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 16.30 ₫, hence, your net pay will only increase by 83.70 ₫.
Bonus Example
A 1,000 ₫ bonus will generate an extra 837 ₫ of net incomes. A 5,000 ₫ bonus will generate an extra 4,185 ₫ of net incomes.