Summary
If you make 114,400,000 ₫ a year living in Vietnam, you will be taxed 19,250,800 ₫. That means that your net pay will be 95,149,200 ₫ per year, or 7,929,100 ₫ per month. Your average tax rate is 16.8% 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.