Summary
If you make 97,760,000 ₫ a year living in Vietnam, you will be taxed 16,014,320 ₫. That means that your net pay will be 81,745,680 ₫ per year, or 6,812,140 ₫ per month. Your average tax rate is 16.4% and your marginal tax rate is 19.5%. 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 19.45 ₫, hence, your net pay will only increase by 80.55 ₫.
Bonus Example
A 1,000 ₫ bonus will generate an extra 806 ₫ of net incomes. A 5,000 ₫ bonus will generate an extra 4,028 ₫ of net incomes.