Personal income tax 2022 – guide how to calculate the most detailed

Posted on by Mai Hương

thuế thu nhập cá nhân 2022

Personal income tax, 2022 and related issues has never cooled down for many people. Because this is a account directly related to the salaries of workers. And the following article AccNet will guide you how to calculate personal income tax, 2022 simple and easy to apply. To know how to calculate the personal income tax, 2022 made out of stars. Then you first need to understand the concept of tax on personal income is what has.

1.Personal income tax, what is?

Personal income tax is an account that is deducted from salary, wages or other income of workers and generate income paid into the state budget when was reduced. And the level of this tax does not apply to objects with low incomes under the regulations to pay taxes. Case, the tax payer has dependents will be reduced in circumstances as prescribed by the current legislation. Subject to the payment of personal income tax, 2022 includes:
  • Personal residence: is the earnings arise in and outside the territory of Vietnam.
  • Ca non-resident: is the income arising in Vietnam.
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Distance calculator personal income tax, 2022 need to follow progressive tariff each part according to the Article 22 of Law on personal income Tax 2007. The personal income tax, 2022 will be based on the following table:
Rank tax The income tax calculator/year (million) The income tax/month (million) Tax rate (%)
1 To 60 To 5 5
2 60 to 120 On 5 to 10 10
3 Over 120 to 216 Over 10 to 18 15
4 On 216 to 384 On 18 to 32 20
5 On 384 to 624 On 32 to 52 25
6 On 624 to 960 On 52 to 80 30
7 Above 960 On 80 35

Table 1: progressive tariff each section

2. How to calculate personal income tax, 2022 each case details 

Below is detail distance calculator personal income tax, 2022 for each simple case details:

2.Personal income tax 2022 in probationary period

During the probationary period under 3 months, workers will have to pay 10% on personal income tax, if there is an income from 2 million VND/month. Typically, the duration of the trial, the average would be 2 months. So, if the salaries of individuals from 2 million or more will pay a tax of 10% of salary actually received.

mức đóng thuế trong giai đoạn thử việc

Grounds specified at Point e, Clause 1, Article 25 circular 111/2013/TT-BTC. For the case of commitment Form 08/CK-PIT if qualified on. Then the formula for calculating personal income tax will be calculated as follows:

Personal income tax payable = 10% x Total income before you pay

2.2 the CONTRACT on 3 month personal income tax is how much?

Based on spreadsheet personal income tax we have a formula for calculating the tax:  Formula for calculating the tax is applied as:
  • (1) personal income Tax should submit = taxable income x Tax rate
  • (2) taxable income = income must bear the - deductions
  • (3) income subject to tax = Total wages received - The account is tax-free
thuế thu nhập cá nhân 2022 The steps taken will be conducted in the following order:
  • The first step is to perform the calculation of the total income received
  • 2nd step: is taken into the account tax-exempt income (if any) include:
Cash overtime, overtime at night. The money will be paid higher wages in work time administration. Income of the crew members, who work in Vietnam for the carrier Vietnam, international transport, or carriers abroad.
  • Step 3: Apply the formula number (3) to calculate earnings subject to tax.
  • Step 4: perform The calculation of the deduction (if available):
Circumstance for the taxpayer itself is 132 million/year, equivalent to 11 million/ month and for each dependent person is 4.4 million vnd/month. Reduced deductions, insurance premiums, charitable contributions, scholarship, humanitarian and voluntary pension funds.
  • Step 5: perform the calculation personal income tax, 2022 according to the formula number (2):
To be you need to be progressive tariff each section according to Article 22, the personal income Tax Law 2007 (in table 1) According to the base income tax/month/year that workers, who have taxable income, determine the tax rate, respectively. Then proceed to apply the formula of (1) knowing income and tax rate, tax calculation, what would be the amount of tax required to submit If you know the “income tax” and tax", then there will be 2 methods to perform the calculation of personal income tax are required to submit the following:
  • Progressive method: Made by calculating the amount of tax payable under each tier tax. Next it was back to the table progressive tax.
  • Distance calculator personal income tax, 2022 with this method shortened and apply the table then count out the number of personal income tax needs to be paid.
Rank Income tax calculator Tax rate Calculation of personal income tax payable
How to calculate 1 How to calculate 2
1 To 5 million 5% 0 million + 5% income tax 5% income tax
2 On 5 million - 10 million 10% 0,25 million + 10% income tax on 5 million 10% income tax - a 0.25 million
3 Over 10 million - 18 million 15% 0,75 million + 15% income tax on 10 million 15% income tax calculator - 0,75 million
4 Over 18 million - 32 million 20% 1.95 million + 20% income tax on 18 million 20% income tax - 1.65 million
5 Over 32 million - 52 million 25% 4.75 million + 25% income tax on 32 million 25% income tax calculator - 3.25 million
6 On the 52 million - 80 million 30% 9,75 million + 30% income tax on 52 million 30% income tax calculator - 5,85 million
7 Over 80 million 35% 18,15 million + 35% INJURY on 80 million 35% INJURY - 9,85 million

2.3 How to calculate personal income tax, 2022 for non-resident individuals

The non-resident individuals will not be charged circumstance. Should just have taxable income >0 will have to pay tax at the rate of 20%/taxable income. And the account is reduced except will is the account closed: insurance, voluntary pension, scholarship, humanitarian, charity. Pursuant to Clause 1, Article 18 of this circular 111/2013/TT-BTC specified the personal income tax, 2022 for non-resident individuals will be calculated according to the following formula:

Personal income tax payable = 20% x taxable income

2.4 Sale of houses and land tax, personal income, how much?

In Article 17 circular 92/2015/TT-BTC regulating the case of the personal income tax from the sale of houses and land as follows:  Sale of land does not include accommodation; Sale of land and housing; Selling a home does not sell the land. The general formula to PIT = transfer Price x 2%.
  • Sale of land does not include accommodation, but the transfer price is not recorded on the contract or lower price than local soil, then the transfer price = area x price 1m2 according to land prices current.
  • Selling a home does not sell the land as the transfer price is higher or equal to the price at the local shall be applied to the sale price in the contract. If house prices, lower than prices for PPC offers, then the transfer Price = area x price 1m2 x % quality.

3. So wage tax on personal income 2022 is how much?

Wage tax on personal income 2022 how much is a question a lot of people. According to pursuant to the law on personal income tax issued in 2007, with revised supplement, 2012 on 22/11/2012, Tax Law, personal income has been modified and applied from 1/7/2013 with the applicable circumstance. At this time, the salary to pay taxes is 9.000.000 VNĐ. mức lương đóng thuế thu nhập cá nhân là bao nhiêu? However, according to Law personal income tax, 2022income tax has changed as follows: The reduction level of the family with taxpayers is 11.000.000 VNĐ/month
  • The deduction for each dependent is vnd4, 400, 000/month
Accordingly, the income on 11.000.000 USD/month will pay a tax on personal income in the absence of dependents (equivalent 132.000.000 VND/year). However, with the case of individuals who have a dependents(*)income tax will be increased as follows:
  • Individuals who have a dependent people: income on 15.4 million VND/month and on 132 million VND/year
  • Individuals with 2 dependents: income tax on 19.8 million VND/month and 184,8 million VND/year
  • Individuals have 3 dependents: income tax on 24.2 million VND/month and 237,6 million VND/year
  • Personal 4-dependent: taxable income on 28.6 million VND/month and 343,2 million VND/year.
Note this is the level of income from wages wages have except the account below:
  • Insurance premiums, retirement contributions, promotion, school, charity, humanitarian
  • The earnings are tax-free personal income
  • Other expenses, such as money, rice, allowance gasoline truck, ...
(*) According to law personal income tax, 2022, dependents include the following subjects:
  • People with disabilities do not have the ability to labor, people with diseases such as AIDS, cancer, chronic renal failure, ...
  • People do not generate income or average income in a month no more than 1.000.000 VND.
With the share on them I will bring hope to the useful information. And helps you to get distance calculator personal income tax, 2022 simple, easy to implement.
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Mai Huong
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The editor for the accounting of Vietnam with over 5 years of experience. Stand out with the ability to analyze profoundly the accounting regulations, tax policies, standards financial statements. Read more >>>

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