Tax Atlas

Vietnam: tax residency & income tax rates

Last verified October 24, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · 17 verified facts · 20 sources

TL;DR

  • 183 days (as of 2026)National 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 — A person present in Vietnam for 183 days or more in a calendar year is a tax resident, and arrival and departure days each count as one day.
  • 35% (as of 2026)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 — For the 2026 tax year the top marginal rate on resident salary is 35% on taxable income above VND 100 million a month, under a five-band scale that replaced the seven-band scale.
  • No (as of 2026)The Sentry, Vietnam Digital Nomad Visa and Long-Stay Options (2026)“Vietnam has no digital nomad visa.”View source · accessed 2026-10-24 — Vietnam has no dedicated digital nomad or remote work visa as of October 2026, according to two private guides, and the Ministry of Public Security's summary of the new visa categories lists none.

Tax residency rules in Vietnam

As of 2026, Vietnam’s tax-residency test centres on a presence threshold of 183 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. A person present in Vietnam for 183 days or more in a calendar year is a tax resident, and arrival and departure days each count as one day. A second presence test, 183 days within the 12 consecutive months from first arrival, is recorded under residency_test.

Tax year period
1 January to 31 December (as of 2026)PwC Worldwide Tax Summaries, Vietnam individual: Tax administration (last reviewed 23 September 2026)“The Vietnamese tax year is the calendar year.”View source · accessed 2026-10-24 — The Vietnamese tax year is the calendar year for resident salary and business income. Capital income, capital and real estate transfers, prizes, royalties and inheritances are taxed each time the income arises.
First tax period on arrival
A new arrival with under 183 days in the arrival calendar year but 183 days within 12 months of arrival gets a first tax period of those 12 months. From the second year the calendar year applies and tax already counted on overlapping months is deducted. [source]PwC Worldwide Tax Summaries, Vietnam individual: Tax administration (last reviewed 23 September 2026)“However, where in the calendar year of first arrival, an individual is present in Vietnam for less than 183 days, one's first tax year is the 12-month period from the date of arrival. Subsequently, the tax year is the calendar year.”View source · accessed 2026-10-24
Residency test
Residence in Vietnam is established by presence for 183 days, either in the calendar year or in 12 consecutive months from first arrival, or by having a regular home there. Someone with a regular home but under 183 days who cannot show residence elsewhere is still treated as resident. [source]National Assembly of Vietnam, Personal Income Tax Law No. 109/2025/QH15 (Official Gazette no. 37, 22 January 2026)“Có nơi ở thường xuyên tại Việt Nam, bao gồm có nơi ở đăng ký thường trú hoặc có nhà thuê để ở tại Việt Nam theo hợp đồng thuê có thời hạn”View source · accessed 2026-10-24

Income tax rates in Vietnam

As of 2026, the headline personal income tax rate in Vietnam is 35%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. For the 2026 tax year the top marginal rate on resident salary is 35% on taxable income above VND 100 million a month, under a five-band scale that replaced the seven-band scale. The Law applies only the scale to salary with no surtax or local add-on, and non-residents pay a flat 20% instead.

Vat standard rate
10% (as of 2025)Office of the National Assembly, consolidated Value Added Tax Law No. 48/2024/QH15 as amended, incl. Resolution 204/2025/QH15“Mức thuế suất 10% áp dụng đối với hàng hóa, dịch vụ không quy định tại khoản 1 và khoản 2 Điều này”View source · accessed 2026-10-24 — The standard VAT rate is 10%, with 5% for listed goods such as clean water, fertiliser, medicines and books, and 0% for exports. A temporary 8% rate applies to many 10% supplies until 31 December 2026.
Vat temporary reduction
8% (as of 2025)Office of the National Assembly, consolidated Value Added Tax Law No. 48/2024/QH15 as amended, incl. Resolution 204/2025/QH15“Giảm 2% thuế suất thuế giá trị gia tăng, áp dụng đối với các nhóm hàng hóa, dịch vụ quy định tại khoản 3 Điều 9 của Luật Thuế giá trị gia tăng số 48/2024/QH15 (còn 8%), trừ một số nhóm hàng hóa, dịch vụ sau: viễn thông, hoạt động tài chính, ngân hàng, chứng khoán, bảo hiểm, kinh doanh bất động sản, sản phẩm kim loại, sản phẩm khai khoáng (trừ than), sản phẩm hàng hóa và dịch vụ chịu thuế tiêu thụ đặc biệt (trừ xăng)”View source · accessed 2026-10-24 — Resolution 204/2025/QH15 cuts VAT by 2 points to 8% on goods and services otherwise taxed at 10%, from 1 July 2025 to 31 December 2026, with the exclusions listed. No extension beyond 2026 appears in the sources reviewed, so 10% is expected from 1 January 2027 unless new legislation is passed.
Capital gains tax
Residents pay 0.1% of the sale price on securities, 20% of the gain on other capital transfers (2% of the price if costs cannot be shown), 2% of the price on real estate and 0.1% of the price on digital assets. Gold bars are listed as taxable but the start date and rate are left to the Government. [source]National Assembly of Vietnam, Personal Income Tax Law No. 109/2025/QH15 (Official Gazette no. 37, 22 January 2026)“Thuế thu nhập cá nhân đối với thu nhập từ chuyển nhượng chứng khoán được xác định bằng giá chuyển nhượng nhân (x) với thuế suất 0,1% theo từng lần chuyển nhượng.”View source · accessed 2026-10-24
Capital income dividends interest
5% (as of 2026)National Assembly of Vietnam, Personal Income Tax Law No. 109/2025/QH15 (Official Gazette no. 37, 22 January 2026)“Thuế đối với thu nhập từ đầu tư vốn của cá nhân cư trú được xác định bằng thu nhập tính thuế nhân (x) với thuế suất 5%.”View source · accessed 2026-10-24 — Dividends, loan interest and other capital investment income are taxed at a flat 5% for residents and non-residents, and are not added to salary. Interest on bank deposits, government bonds and life insurance contracts is exempt.
Social insurance contributions
Foreign employees on fixed-term contracts of 12 months or more pay 8% to the pension fund and 1.5% for health insurance, while employers pay 3% plus 14% for social insurance and 3% for health insurance. PwC differs on employee health insurance (1%), the employer total (17.5%) and a work permit condition, so the official Law and Vietnam Social Security figures are used. [source]National Assembly of Vietnam, Law on Social Insurance No. 41/2024/QH15 (Official Gazette nos. 987 and 988)“Người lao động là công dân nước ngoài làm việc tại Việt Nam thuộc đối tượng tham gia bảo hiểm xã hội bắt buộc khi làm việc theo hợp đồng lao động xác định thời hạn có thời hạn từ đủ 12 tháng trở lên với người sử dụng lao động tại Việt Nam”View source · accessed 2026-10-24
Pit non resident rate
20% (as of 2026)National Assembly of Vietnam, Personal Income Tax Law No. 109/2025/QH15 (Official Gazette no. 37, 22 January 2026)“nhận được do thực hiện công việc tại Việt Nam nhân (x) với thuế suất 20%, không phân biệt nơi trả thu nhập.”View source · accessed 2026-10-24 — Non-residents pay a flat 20% on the total pay received for work done in Vietnam, wherever it is paid, with no personal or dependant deductions. Tax treaties may change the outcome.
Pit income brackets
The 2026 scale has five bands from 5% to 35%, with a personal deduction of VND 15.5 million a month and VND 6.2 million a month per registered dependant. Law 109/2025/QH15 applies these to resident salary income from the 2026 tax period although the Law as a whole takes effect on 1 July 2026. [source]KPMG GMS Flash Alert 2026-040, Vietnam new Personal Income Tax Law (24 February 2026)“The number of personal income tax brackets is reduced from seven to five.”View source · accessed 2026-10-24

Special tax regimes in Vietnam

Vietnamese tax residents can credit foreign PIT paid on foreign-source income, capped at the Vietnamese PIT on that income and subject to supporting documents. PwC lists 81 tax treaties, a few of which are marked as not yet in force. [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

Expat employer paid exemptions
Employer-paid annual home-leave airfare, school fees from pre-school to high school for foreign employees' children, and a one-time relocation allowance are outside taxable income under Decree 253/2026/ND-CP. The relocation allowance is exempt only up to the level stated in the assignment document or contract. [source]Government of Vietnam, Decree No. 253/2026/ND-CP guiding the Personal Income Tax Law (Official Gazette no. 402, 16 July 2026)“Khoản tiền mua vé máy bay do người sử dụng lao động trả thay (hoặc thanh toán) cho người lao động là người nước ngoài, người lao động là người Việt Nam làm việc ở nước ngoài về phép mỗi năm một lần”View source · accessed 2026-10-24
Ifc pit exemption
Highly skilled managers, experts and scientists, Vietnamese or foreign, working at the International Financial Center are exempt from PIT on salary earned there until the end of 2030. Share transfers in member entities are also exempt until then. [source]EY Vietnam Tax Alert, January 2026: Decree on financial policies in the International Financial Center in Vietnam“Managers, experts, scientists and highly skilled professionals working at the International Financial Center, including both Vietnamese and foreigners, are exempt from personal income tax on employment income (i.e, salaries and wages) earned from work performed at the International Financial Center until the end of 2030.”View source · accessed 2026-10-24

Digital nomad visa in Vietnam

No (as of 2026)The Sentry, Vietnam Digital Nomad Visa and Long-Stay Options (2026)“Vietnam has no digital nomad visa.”View source · accessed 2026-10-24 — Vietnam has no dedicated digital nomad or remote work visa as of October 2026, according to two private guides, and the Ministry of Public Security's summary of the new visa categories lists none. Remote workers rely on ordinary visas, see remote_worker_visa_options.

Remote worker visa options
Remote workers mainly use the e-visa (up to 90 days, multiple entries) or a 45-day visa exemption where their nationality qualifies. The UĐ1 visa from 1 July 2026 targets high-quality digital technology workers and preferred groups, not general remote workers. [source]National Assembly of Vietnam, Law No. 23/2023/QH15 amending the Law on Entry, Exit, Transit and Residence of Foreigners (Official Gazette nos. 869 and 870)“Thị thực ký hiệu HN, DL, EV có thời hạn không quá 90 ngày.”View source · accessed 2026-10-24

Frequently asked questions

How many days can I spend in Vietnam before becoming tax resident?

183 days (as of 2026)National 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 — A person present in Vietnam for 183 days or more in a calendar year is a tax resident, and arrival and departure days each count as one day. A second presence test, 183 days within the 12 consecutive months from first arrival, is recorded under residency_test.

What is the top personal income tax rate in Vietnam?

35% (as of 2026)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 — For the 2026 tax year the top marginal rate on resident salary is 35% on taxable income above VND 100 million a month, under a five-band scale that replaced the seven-band scale. The Law applies only the scale to salary with no surtax or local add-on, and non-residents pay a flat 20% instead.

Does Vietnam have a digital nomad visa?

No (as of 2026)The Sentry, Vietnam Digital Nomad Visa and Long-Stay Options (2026)“Vietnam has no digital nomad visa.”View source · accessed 2026-10-24 — Vietnam has no dedicated digital nomad or remote work visa as of October 2026, according to two private guides, and the Ministry of Public Security's summary of the new visa categories lists none. Remote workers rely on ordinary visas, see remote_worker_visa_options.

Sources

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When to talk to an advisor

This page maps Vietnam’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Vietnam (and in your home country) review your situation before you act.