Summary
If you make 309,399,996 ₫ a year living in Vietnam, you will be taxed 68,069,599 ₫. That means that your net pay will be 241,330,397 ₫ per year, or 20,110,866 ₫ per month. Your average tax rate is 22.0% and your marginal tax rate is 28.4%. 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 28.40 ₫, hence, your net pay will only increase by 71.60 ₫.
Bonus Example
A 1,000 ₫ bonus will generate an extra 716 ₫ of net incomes. A 5,000 ₫ bonus will generate an extra 3,580 ₫ of net incomes.