Home Knowledge Other Jurisdictions Taxation Asian Overview of Personal Income Tax for Foreigners Working in Vietnam
(1) |
residing in Vietnam for an aggregate of 183 days or more within a calendar year or a period of 12 consecutive months from the first date of arrival; |
(2) |
having a permanent residence in Vietnam as recorded by a permanent/temporary residence card; or |
(3) |
having a rented house in Vietnam with a lease term of 183 days or more in a tax year and unable to prove tax residence in another country. |
Annual Taxable Income (million VND) |
Monthly Taxable Income (million VND) |
Tax Rate |
Up to 60 |
Up to 5 |
5% |
Over 60 to 120 |
Over 5 to 10 |
10% |
Over 120 to -216 |
Over 10 to 18 |
15% |
Over 216 to 384 |
Over 18 to 32 |
20% |
Over 384 to 624 |
Over 32 to 52 |
25% |
Over 624 to 960 |
Over 52 to 80 |
30% |
Over 960 |
Over 80 |
35% |
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