Tax Atlas

Thailand vs Vietnam: tax comparison for expats & nomads

A sourced head-to-head on Thailand and Vietnam: tax-residency rules, income tax rates, special regimes and nomad visas, side by side. Income tax only, not tax advice.

Effective income tax by income

An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.

Thailand vs Vietnam, side by side

 ThailandVietnam
Top income tax rate35%PwC Worldwide Tax Summaries“2,000,001 to 5,000,000 30 Over 5,000,000 35”View source · accessed 2026-08-2035%KPMG GMS Flash Alert 2026-040, Vietnam new Personal Income Tax Law (24 February 2026)“Monthly thresholds are increased, with the lowest bracket now up to VND 10 million (5 percent), and the top bracket for monthly income above VND 100 million (35 percent).”View source · accessed 2026-10-24
Tax-residency day threshold180 daysPwC Worldwide Tax Summaries“Residents are defined as persons residing in Thailand at one or more times for an aggregate period of 180 days or more in any tax (calendar) year.”View source · accessed 2026-08-20183 daysNational Assembly of Vietnam, Personal Income Tax Law No. 109/2025/QH15 (Official Gazette no. 37, 22 January 2026)“Có mặt tại Việt Nam từ 183 ngày trở lên tính trong 01 năm dương lịch hoặc tính theo 12 tháng liên tục kể từ ngày đầu tiên có mặt tại Việt Nam”View source · accessed 2026-10-24
Signature tax regimeForeign-income remittance rule: [source]PwC Worldwide Tax Summaries“If a Thai resident earns foreign-sourced income in 2024 and brings it into Thailand in the same year or any subsequent year, they will be subject to PIT on that income, regardless of whether they are resident in Thailand at the time.”View source · accessed 2026-08-20[source]PwC Worldwide Tax Summaries, Vietnam individual: Foreign tax relief and tax treaties (last reviewed 23 September 2026)“In respect of tax residents who have overseas income, PIT paid in a foreign country on income derived overseas is creditable. The credit shall not exceed the PIT amount payable on the income in Vietnam. Documents are required to support the claim.”View source · accessed 2026-10-24
Digital nomad visaYes — Destination Thailand Visa (DTV)Greenback Tax Services“Thailand’s Destination Thailand Visa (DTV) is a five-year, multiple-entry visa for remote workers that allows stays of up to 180 days per entry, with an additional 180 days extendable.”View source · accessed 2026-08-20No
Nomad-visa income requirementTHB 500,000Greenback Tax Services“Financial requirement : 500,000 THB (~$14,500 USD) in savings”View source · accessed 2026-08-20—

Every figure links to its source and verification date. Full guides: Thailand · Vietnam.

Frequently asked questions

Is Thailand or Vietnam better for tax?

It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.

Which has the lower tax-residency threshold, Thailand or Vietnam?

Thailand treats you as tax resident after 180 days, and Vietnam after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.

Does Thailand or Vietnam have a digital nomad visa?

Thailand has a dedicated nomad/remote-work visa (income requirement around THB 500,000); Vietnam has no dedicated digital-nomad visa. See the "Digital nomad visa" row below for the sourced detail.

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