On December 26, the Da Nang Department of Home Affairs reported on salary and bonus conditions within local businesses.
Workers at Thaco – Truong Hai factory in Da Nang. Photo: Hoai Van.
According to the report, 157 companies have announced Lunar New Year bonuses for employees in 2026. The highest bonus, nearly 370 million VND, comes from foreign-invested enterprises, followed by private companies (over 280 million VND), state-owned enterprises (220 million VND), and single-member LLCs wholly owned by the state (40 million VND).
The lowest Lunar New Year bonus is 100,000 VND per person, offered by state-controlled joint-stock companies.
For the Western New Year, the highest bonus is 140 million VND per person from foreign-invested enterprises, while the lowest is 50,000 VND per person, also from foreign-invested and private companies.
In terms of 2025 salaries, the highest average monthly wage was over 368 million VND in foreign-invested companies, while the lowest was 3.6 million VND in private enterprises.
New Year’s Holiday: 4-Day Break with a $6,000 Bonus per Person
In Da Nang, the highest Tet (Lunar New Year) bonus for the Solar New Year reaches an impressive 140 million VND per person, awarded by a foreign-invested enterprise. Conversely, the lowest bonus stands at a modest 50,000 VND per individual.
North Ninh: Top Salaries Reach Nearly Half a Billion VND/Month, with Lunar New Year Bonuses Up to 400 Million VND/Person
According to the Department of Home Affairs of Bac Ninh Province, foreign-invested enterprises continue to lead in salary and bonus levels. The average monthly salary reaches nearly 10 million VND per person, with the highest salary exceeding 460 million VND per person per month, also within the foreign-invested enterprise sector. Meanwhile, the highest Tet bonus stands at 400 million VND per person.
Is Lunar New Year Bonus Subject to Personal Income Tax?
Holiday bonuses provided by employers are subject to personal income tax, with the exception of certain state-awarded prizes and competitive titles, which are exempt.
Is a Year-End Bonus Mandatory for Employees in Businesses?
While Vietnamese law does not mandate Lunar New Year bonuses, businesses are legally obligated to fulfill any agreed-upon bonus commitments. These bonuses are considered taxable income.
Lunar New Year Bonus 2026: Up to 350 Million VND per Person
The Ministry of Home Affairs encourages businesses to develop year-end bonus plans based on their 2025 production and business performance, ensuring transparency by communicating these plans to employees.
