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Personal income tax in Vietnam

Currently, the following individuals are included in the scope of personal


income tax:
• Vietnamese citizens being in Vietnam, or working or being on business trips
overseas;
• Other individuals residing in Vietnam who do not have Vietnamese
citizenship but reside indefinitely in Vietnam;

A foreigner residing in Vietnam for 183 days or more within a tax year
will be considered a tax resident, unless tax treaties between Vietnam
and other countries provide otherwise. A Vietnam tax resident is subject
to progressive tax rates with the highest marginal rate of 40%, while a
non-resident foreigner who stays in Vietnam from 30 to less than 183
days is subject to a 25% tax rate on Vietnam income, regardless the
income being received inside or outside. Vietnam. Foreigners staying in
Vietnam for less than 30 days in one year are not subject to personal
income tax.

Vietnamese nationals working in Vietnam can be subject to personal


income tax up to 65% marginal (taking into account the surtax). This
makes Vietnam a country with one of the highest tax rates in the region
and worldwide.
Expatriates or foreign individuals working in Vietnam are allowed to
transfer their income abroad after income tax and other payroll
withholdings have been paid.

Foreigners not residing in Vietnam but having their income derived in


Vietnam are not subject to PIT. Instead, they are subject to VAT and CIT in
accordance with circular 05/2005/TT-BTC dated 11 January 2005 of the
Ministry of Finance providing taxation regime for foreign organisations
not having Vietnamese legal entity status and foreign individuals, doing
business or having income in Vietnam.

The income tax tariff for Vietnamese individuals is now:


Level Average monthly per capital Rate of tax
income (%)
1 Up to 5,000 0
2 Over 5,000 up to 15,000 10
3 Over 15,000 up to 25,000 20
4 Over 25,000 up to 40,000 30
5 Over 40,000 40
Unit: 1,000 VND*

The income tax tariff for foreign individuals is now:


Level Average monthly per capital Rate of tax
income (%)
1 Up to 8,000 0
2 Over 8,000 up to 20,000 10
3 Over 20,000 up to 50,000 20
4 Over 50,000 up to 80,000 30
5 Over 80,000 40

Unit: 1,000 VND* (1 US$ = VND 16,000, 1 DKK = VND 3,100.00, 1 EUR = VND
23,000)