Country topic
Tax in Vietnam
A person is a tax resident of Vietnam if present for 183 days or more in a calendar year or in 12 consecutive months from the first day of presence, or if they have a habitual residence in Vietnam: a registered permanent address or a rented home under a fixed-term lease. [T1] Residents are taxed on taxable income earned inside and outside Vietnam, and tax on residents' salary and wage income applies regardless of who pays it. Non-residents are taxed only on taxable income earned inside Vietnam. [T1] [T9]
What we found
The research, with its sources.
Research information, not advice. Rules change, so check the source before you act on one.
- A person is a tax resident of Vietnam if present for 183 days or more in a calendar year or in 12 consecutive months from the first day of presence, or if they have a habitual residence in Vietnam: a registered permanent address or a rented home under a fixed-term lease. [T1]
- Residents are taxed on taxable income earned inside and outside Vietnam, and tax on residents' salary and wage income applies regardless of who pays it. Non-residents are taxed only on taxable income earned inside Vietnam. [T1] [T9]
- Salary and wage income of residents is taxed progressively on a monthly basis after deductions: 5% up to VND 10 million, 10% to VND 30 million, 20% to VND 60 million, 30% to VND 100 million and 35% above VND 100 million (VND 120 million, 360 million, 720 million and 1.2 billion a year). [T2]
- The taxpayer's own family-circumstance deduction is VND 15.5 million a month (VND 186 million a year) and each dependant's is VND 6.2 million a month. Certain insurance premiums are also deducted from salary income. [T2] [T3]
- A non-resident's salary or wage income for work performed in Vietnam is taxed at a flat 20%, regardless of who pays it. [T2]
- The Personal Income Tax Law takes effect on 1 July 2026, and its provisions on business and salary income of residents apply from the 2026 tax period, according to the Government's press conference of 6 January 2026. [T3]
- VietnamNet reported in December 2025 that employers begin withholding under the new brackets from 1 January 2026 and that taxpayers finalise 2026 returns between 1 January and 31 March 2027. It also reported that the top rate threshold rises from VND 80 million to VND 100 million a month. [T4]
- Australia's Treasury lists a double tax agreement with Vietnam in force since 10 December 1992. Global Affairs Canada lists the Canada-Vietnam agreement, signed on 14 November 1997, as in force since 16 December 1998 (Finance Canada's list shows the signing date only). New Zealand's Inland Revenue lists its 2013 agreement with Viet Nam as in force since 5 May 2014. The United States signed a treaty with Vietnam on 7 July 2015, but the IRS list of US income tax treaties does not include Vietnam, and a 2015 law-firm alert says it takes effect only after both countries exchange instruments of ratification. [T5] [T10] [T6] [T7] [T8] [T12]
- Business income of residents is untaxed up to VND 500 million of turnover a year. Above that, tax is income after expenses at 15% (turnover up to VND 3 billion), 17% (up to VND 50 billion) or 20% (above); for turnover up to VND 3 billion a person may instead pay 2% of turnover above VND 500 million for services. Which category your work falls into depends on the contract; ask an adviser. [T9]
- On pensions, the Australia-Vietnam agreement says pensions and annuities, and the New Zealand-Vietnam agreement says pensions for past employment, are taxable only in the country where you are resident. The Canada-Vietnam agreement lets the resident country tax a pension, and lets the paying country tax periodic pension payments too, up to 15% (social security payments excepted). Vietnam's personal income tax law exempts pensions paid by the Social Insurance Fund and incomes paid by supplementary and voluntary pension funds; it does not mention foreign pensions in the text we read. [T13] [T14] [T11] [T9]
The country
More on Vietnam.
Topics
More about Vietnam.
Questions about Tax in Vietnam.
How many days before I become a tax resident of Vietnam?
You are a resident if you are present 183 days or more in a calendar year or in 12 consecutive months counted from your first day, or if you have a habitual residence: a registered permanent address or a home rented on a fixed-term lease. Tax residence is separate from your visa.
What are the income tax rates in Vietnam?
For residents' salary, monthly taxable income is taxed at 5% up to VND 10 million, 10% to 30 million, 20% to 60 million, 30% to 100 million and 35% above, after deductions. Business income is untaxed up to VND 500 million turnover a year; above that the rate is 15%, 17% or 20% of income after expenses, by turnover.
Is foreign income taxed in Vietnam?
Residents are taxed on income earned inside and outside Vietnam, and tax on wages applies whoever pays them. Non-residents are taxed only on income earned inside Vietnam; salary for work performed there is a flat 20%. How a visitor working online for a foreign employer is treated is not stated; ask an adviser.
Does Vietnam have a tax treaty with my country?
In force: Australia since 10 December 1992, Canada since 16 December 1998, New Zealand since 5 May 2014. The US signed a treaty with Vietnam in 2015, but the IRS list shows none in force. What a treaty does depends on your residence and income type; this is not tax advice.
What is the personal deduction, and when do I file?
The taxpayer deduction is VND 15.5 million a month and VND 6.2 million for each dependant. VietnamNet reported that taxpayers finalise 2026 returns between 1 January and 31 March 2027. The law takes effect 1 July 2026, so check the official guidance for current dates.
Sources
Where each figure comes from.
Every figure on this page links to the page we read, with the date we checked it.
- [T1] Law on Personal Income Tax, English text (Part 1), Viet Nam News (national English-language daily; reprints the law, not an official translation). Checked 15 October 2026.
- [T9] Law on Personal Income Tax No. 109/2025/QH15 (English translation), LuatVietnam (private legal publisher; unofficial translation of the National Assembly's law). Checked 16 October 2026.
- [T2] Law on Personal Income Tax, English text (Part 2), Viet Nam News (national English-language daily; reprints the law, not an official translation). Checked 15 October 2026.
- [T3] Nhiều thay đổi quy định thuế đối với cá nhân và hộ kinh doanh (in Vietnamese; press conference of 6 January 2026), Báo điện tử Chính phủ (Vietnam Government e-newspaper). Checked 15 October 2026.
- [T4] Vietnam revises personal income tax law, easing burden for millions, VietnamNet (news site, not official). Checked 15 October 2026.
- [T5] Income tax treaties in force, Australian Treasury. Checked 15 October 2026.
- [T10] Agreement between Canada and Vietnam on taxes on income: treaty details (Canada Treaty Series 1998/25), Global Affairs Canada (Treaty Information). Checked 16 October 2026.
- [T6] Tax treaties in force, Department of Finance Canada. Checked 15 October 2026.
- [T7] Viet Nam: 2013 agreement, Inland Revenue (New Zealand), Tax Policy. Checked 16 October 2026.
- [T8] United States income tax treaties A to Z, Internal Revenue Service. Checked 15 October 2026.
- [T12] First-ever tax treaty and protocol between the United States and Vietnam signed (July 2015), Duane Morris LLP (private law firm, not official). Checked 16 October 2026.
- [T13] Synthesised text of the MLI and the Australia-Vietnam tax agreement (Internet Archive capture of 7 January 2026), Australian Taxation Office (Internet Archive copy; not a source of law). Checked 16 October 2026.
- [T14] Agreement between New Zealand and Viet Nam for the avoidance of double taxation (text, PDF), Inland Revenue (New Zealand), Tax Policy. Checked 16 October 2026.
- [T11] Agreement between Canada and Vietnam for the avoidance of double taxation (treaty text), Global Affairs Canada (Treaty Information). Checked 16 October 2026.