VAT calculator: split or add Vietnam VAT by rate
Enter the amount on each invoice line and choose the rate - the calculator gives the net price, the VAT and the total payment, summed per rate as in the summary of a Vietnamese invoice. Amounts are rounded to the dong and any rounding difference is shown. Tap any number to see how it was calculated.
Enter an amount above to see the result.
The result is arithmetic at the rate you choose; it does not decide which rate your goods fall under. The figures on an invoice are those produced by the invoicing software with its own rounding. TaxDatum.com is run by a private company and is not a government portal.
Two directions of calculation
From net price to total payment
VAT = net price x rate, rounded to the dong; total payment = net price + VAT. This is the seller's direction when quoting a price "excluding VAT" and then issuing the invoice.
Splitting back from the total payment
Net price = total payment / (1 + rate), rounded to the dong; VAT = total - net price. Use this when a price "including VAT" has been agreed with the customer. This split keeps the total exactly equal to what the customer pays; in return, multiplying the net price by the rate again is sometimes 1 dong off the VAT split out - the calculator flags which line.
A common mistake is to multiply the total payment by 10% to get the tax. With a total of 1,100,000 VND that gives 110,000 VND, while the correct VAT is 100,000 VND: multiplying the total charges tax on the tax as well.
The rates in the calculator
| Rate | Applies to |
|---|---|
| 10% | The standard rate for goods and services not in the 0% or 5% groups and not exempt from VAT (VAT Law 48/2024/QH15). |
| 8% | The 10% rate reduced by 2% under the VAT reduction policy of a given period, only for the goods groups that the document for that period lists. Check the period and the goods group before using it. |
| 5% | Essential goods and services listed in the law. |
| 0% | Mainly qualifying exported goods and services; still taxable, so input VAT is creditable. |
Goods not subject to VAT are not in the calculator because they generate no output VAT. Which rate applies to which goods must be looked up from the description of goods in the law and its guiding documents.
Invoices with several rates: why totals per rate matter
One invoice can contain goods at 5% and at 10%, or at 8% and 10% when only some items are reduced. Each line then carries its own rate, and the summary adds up the amounts and VAT per rate so the buyer can declare correctly. The calculator takes up to 20 lines, each with its own rate, and sums them that way.
Differences usually come from rounding: rounding the VAT per line and adding up can differ by a few dong from multiplying the group's total net amount by the rate once. Both numbers are shown under the summary; when reconciling with an invoice, use the method your invoicing software uses.
Three hypothetical examples
1. One-line invoice at 10%
Suppose you sell a batch of supplies at a net price of 12,500,000 VND, VAT rate 10%.
Summary by rate
| Rate | Total net amount | VAT | Total payment |
|---|---|---|---|
| 10% | 12,500,000 VNDOne line: 12,500,000 | 1,250,000 VNDOne line: 1,250,000 | 13,750,000 VND12,500,000 + 1,250,000 = 13,750,000 |
12,500,000 VND
Only one rate: 12,500,0001,250,000 VND
Only one rate: 1,250,00013,750,000 VND
12,500,000 + 1,250,000 = 13,750,0002. Customer pays a round 1 million VND for goods in the 8% group
Suppose the customer pays 1,000,000 VND in total for goods currently reduced to 8%, and you need to split it into the net price and the VAT to issue the invoice.
Summary by rate
| Rate | Total net amount | VAT | Total payment |
|---|---|---|---|
| 8% | 925,926 VNDOne line: 925,926 | 74,074 VNDOne line: 74,074 | 1,000,000 VND925,926 + 74,074 = 1,000,000 |
925,926 VND
Only one rate: 925,92674,074 VND
Only one rate: 74,0741,000,000 VND
925,926 + 74,074 = 1,000,000⚠️ The 2% reduction only applies during the period and to the goods groups set by policy - check whether your goods qualify.
3. Three-line invoice, two rates
Suppose one invoice has goods at 5% with a net price of 850,000 VND and two lines at 10% with net prices of 1,234,565 VND and 2,469,135 VND.
Line by line
| Line | Rate | Net price | VAT | Total payment |
|---|---|---|---|---|
| Line 1 | 5% | 850,000 VNDNumber entered: 850,000 | 42,500 VND850,000 x 5% = 42,500 | 892,500 VND850,000 + 42,500 = 892,500 |
| Line 2 | 10% | 1,234,565 VNDNumber entered: 1,234,565 | 123,457 VND1,234,565 x 10% = 123,457 (rounded to the dong) | 1,358,022 VND1,234,565 + 123,457 = 1,358,022 |
| Line 3 | 10% | 2,469,135 VNDNumber entered: 2,469,135 | 246,914 VND2,469,135 x 10% = 246,914 (rounded to the dong) | 2,716,049 VND2,469,135 + 246,914 = 2,716,049 |
Summary by rate
| Rate | Total net amount | VAT | Total payment |
|---|---|---|---|
| 5% | 850,000 VNDOne line: 850,000 | 42,500 VNDOne line: 42,500 | 892,500 VND850,000 + 42,500 = 892,500 |
| 10% | 3,703,700 VNDSum of 2 lines at 10% = 3,703,700 | 370,371 VNDSum of VAT on 2 lines at 10% = 370,371 | 4,074,071 VND3,703,700 + 370,371 = 4,074,071 |
4,553,700 VND
850,000 (5%) + 3,703,700 (10%) = 4,553,700412,871 VND
42,500 (5%) + 370,371 (10%) = 412,8714,966,571 VND
4,553,700 + 412,871 = 4,966,571Rounding differences - VAT rounded per line and then added, compared with calculating once on the group total:
- 10%: Calculated once on the group total: 3,703,700 x 10% = 370,370 - 1 VND off the sum of the lines.
Where to check for yourself
Invoices issued or received: look them up on the tax authority's e-invoice portal - amount, rate and VAT of each invoice. Which rate your goods fall under: read VAT Law 48/2024/QH15 and the guiding documents in force; for the 2% reduction, read the reduction document for the right period. If still unsure, ask the grassroots tax office that manages the company in writing.
Need the corporate income tax rate? CIT calculator by revenue band → · Vietnamese version
Questions about calculating VAT
How do I correctly split VAT out of a total payment?
Divide the total by (1 + VAT rate) to get the net price, rounded to the nearest dong; the VAT is the total minus the net price. Example: total 1,100,000 VND at 10% gives a net price of 1,000,000 VND and VAT of 100,000 VND. Multiplying the total by 10% (110,000 VND) is wrong, because that charges tax on the tax as well.
When may an invoice show the 8% rate?
The 8% rate is the 10% rate reduced by 2% under the VAT reduction policy of a given period, and only for the goods and services that the document for that period lists. Check the period of application and whether your goods qualify before issuing an invoice; goods that do not qualify stay at 10%.
Why does my own calculation differ by 1-2 dong from the invoice?
Rounding. Rounding the VAT on each line and then adding up can differ by a few dong from calculating once on the total of the same rate; splitting from a total and then calculating forward again can also differ by 1 dong. This calculator shows those differences; when reconciling, use the method your invoicing software uses.
Are 0% goods the same as goods not subject to VAT?
No. 0% goods (mainly qualifying exported goods and services) are still taxable, so the related input VAT is creditable. Goods not subject to VAT have no output VAT and their input VAT is not creditable. This calculator only handles the 0%, 5%, 8% and 10% rates.
Are the numbers I enter stored?
No. The numbers are only used to produce the result page and are not saved. The page address contains the lines you entered so you can send someone the same calculation.