Work permit in Vietnam

• The work permit route is for people who work in Vietnam as a manager, executive, expert or technical worker. Your employer, not you, files the application, and the file proves the form of work: a signed contract, a fixed-term assignment or a service contract.
• An expert needs a university degree or higher plus at least 2 years' relevant experience, or one year in priority fields such as finance, science, technology or digital transformation. A technical worker needs one year of training plus 2 years' experience, or 3 years' experience. An executive heads a branch or office, or runs an operational field with 3 years' experience.
• Some workers need no permit. These include people working in Vietnam fewer than 90 days in a calendar year, and staff moved within a company who have worked at least 12 consecutive months for the foreign enterprise in one of 11 listed service sectors. Workers with an exemption certificate get the LD1 visa; workers who need a permit get the LD2 visa.

Sources: Government of Viet Nam (signed text hosted by the Hue City government legal portal), Government Office, Office of the National Assembly, Viet Nam Social Security (baohiemxahoi.gov.vn). Checked 17 October 2026.

• Owners or members of a limited liability company, and chairs or board members of a joint-stock company, are exempt from a permit when they have put in capital of about VND 3 billion or more. To be safe, have contributed more than VND 3.1 billion; below the line you need a permit.

Sources: Government of Viet Nam (signed text hosted by the Hue City government legal portal), Viet Nam Social Security (baohiemxahoi.gov.vn). Checked 17 October 2026.

• The employer's file holds a written request explaining why a foreign worker is needed, a health certificate, a valid passport, a criminal record certificate, two 4 by 6 cm colour photos on a white background, proof of the form of work and proof that you are a manager, executive, expert or technical worker.
• The health certificate must come from a qualified medical establishment. One issued abroad is accepted where Vietnam has a treaty or mutual recognition arrangement with that country, and it must be no more than 12 months old. The criminal record certificate must be issued no more than 6 months before filing.
• Under the work permit decree, documents from abroad must be consularly legalised unless a treaty, reciprocity or the law exempts them, and then translated into Vietnamese with the translation certified. Since 11 September 2026 an apostille replaces legalisation for public documents from Convention states that have not objected; legalisation still applies for documents the Convention does not cover.

Sources: Government of Viet Nam (signed text hosted by the Hue City government legal portal), Government Office, Viet Nam Social Security (baohiemxahoi.gov.vn), Consulate General of Viet Nam in Shanghai (Ministry of Foreign Affairs). Checked 17 October 2026.

• The employer files at the Public Administration Service Center in the area where you will work, or online through the National Public Service Portal, between 60 and 10 days before you are due to start. The provincial People's Committee decides within 10 working days of a complete file, and a refusal comes with written reasons within 3 working days.
• The Immigration Department's e-visa page says an e-visa is valid for up to 90 days and can be applied for from outside Vietnam, either by you or through an inviting organisation. Someone already in Vietnam on an e-visa may be considered for a new visa if an authority, organisation or individual in Vietnam invites or guarantees them. For a work stay, your employer files as described above.

Sources: Government of Viet Nam (signed text hosted by the Hue City government legal portal), Government Office, Viet Nam Social Security (baohiemxahoi.gov.vn), Vietnam Immigration Department. Checked 17 October 2026.

• Circular 28/2026/TT-BTC (in force 1 April 2026) sets multiple-entry visa fees of US$135 for a validity over 180 days to 1 year and US$145 for over 1 year to 2 years. LD visas can run up to 2 years.
• A temporary residence card costs US$145 for up to 2 years, US$155 for 2 to 5 years and US$165 for 5 to 10 years. LD1 and LD2 cards run up to 2 years.
• The work permit fee is set under each province's People's Council rules, and the National Public Service Portal gives no single national amount. Ask the provincial authority where you will work.

Sources: Vietnam Government News (en.baochinhphu.vn), Office of the National Assembly, Ministry of Public Security, Government Office. Checked 17 October 2026.

• A work permit lasts up to 2 years and matches the labour contract, assignment document or licence. It can be extended once, for up to 2 years. The employer files the extension 10 to 45 days before expiry and the decision is due within 10 working days.
• LD1 and LD2 visas last up to 2 years, and an LD1 or LD2 residence card up to 2 years. A card must run at least 30 days less than the passport's remaining validity, and an expired card can be considered for renewal.

Sources: Government of Viet Nam (signed text hosted by the Hue City government legal portal), Office of the National Assembly. Checked 17 October 2026.

• The 2014 immigration law lists four groups who can apply for a permanent residence card: people honoured for contributions to the country, scientists or experts temporarily residing in Vietnam, people guaranteed by a parent, spouse or child who is a Vietnamese citizen living permanently in Vietnam, and certain stateless people. Employment on a work permit is not one of the groups.

Sources: Office of the National Assembly. Checked 17 October 2026.

• You are a Vietnamese tax resident if you are in Vietnam 183 days or more in a calendar year or in 12 consecutive months from the day you first arrive, or if you have a habitual residence there: a registered permanent address or a rented home on a fixed-term lease.
• Residents are taxed on income earned inside and outside Vietnam, and tax on salary applies whoever pays it. A non-resident is taxed on salary for work done in Vietnam at a flat 20%.
• Residents' salary is taxed monthly in five bands: 5%, 10%, 20%, 30% and 35%, after a personal deduction of VND 15.5 million a month and VND 6.2 million for each dependant. The new law is in force from 1 July 2026 and its salary provisions apply from the 2026 tax period.

Sources: National Assembly of Viet Nam, Ministry of Finance, Ministry of Justice. Checked 17 October 2026.

• Family visa in Vietnam
• Investor visa in Vietnam

• Visas in Vietnam
• Vietnam

1. Identity History Summary Checks (FBI criminal record check), Federal Bureau of Investigation; Internet Archive copy. Checked 15 October 2026. Internet Archive capture of 6 October 2026, read on 15 October 2026. Gives the US$18 fee and says the FBI does not forward requests to the State Department for the apostille, so the apostille is a separate step.
2. US citizens and residents abroad: filing requirements, Internal Revenue Service. Checked 15 October 2026. Page reviewed 14 March 2026.
3. Foreign earned income exclusion: figuring the exclusion, Internal Revenue Service. Checked 17 October 2026. Tax year 2026 limit US$132,900 per person; 330 full days abroad in 12 consecutive months for the physical presence test.
4. United States income tax treaties A to Z, Internal Revenue Service. Checked 15 October 2026. Vietnam is not listed.
5. US international Social Security agreements, US Social Security Administration (Internet Archive copy). Checked 15 October 2026. Internet Archive capture of 4 October 2026, opened on 15 October 2026. Vietnam is not on the list of agreements.
6. Criminal record checks: where to go, Royal Canadian Mounted Police (RCMP). Checked 17 October 2026. Opened 17 October 2026; no date shown. The page does not mention visa use or authentication.
7. 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. Signed 14 November 1997, in force 16 December 1998.
8. National police checks, Australian Federal Police. Checked 17 October 2026. Fees as shown on the page; the page does not mention apostilles.
9. Income tax treaties in force, Australian Treasury. Checked 15 October 2026. Lists an agreement with Vietnam in force since 10 December 1992.
10. Criminal records: get your own, Ministry of Justice (New Zealand). Checked 17 October 2026. Opened 17 October 2026. The Ministry aims to respond within 20 working days; if a country asks for an Apostille, you send the record to the Department of Internal Affairs Apostille service.
11. Viet Nam: 2013 agreement, Inland Revenue (New Zealand), Tax Policy. Checked 16 October 2026. In force since 5 May 2014.
12. Status table: Convention of 5 October 1961 abolishing the requirement of legalisation for foreign public documents (Apostille Convention), Hague Conference on Private International Law (HCCH). Checked 17 October 2026. Viet Nam row: accession 31 December 2025, entry into force 11 September 2026, marked as drawing objections; the page does not name the objecting states.
13. Decree 219/2025/ND-CP on foreign workers working in Viet Nam (signed text, Vietnamese), Government of Viet Nam (signed text hosted by the Hue City government legal portal). Checked 17 October 2026. Decree of 7 August 2025, in force from that date.
14. Consolidated Law on Entry, Exit, Transit and Residence of Foreigners in Viet Nam, 30/VBHN-VPQH (Official Gazette, 29 November 2023; Vietnamese text), Office of the National Assembly, Government of Viet Nam (Official Gazette text, copy hosted on a Lang Son provincial government site). Checked 17 October 2026. Text as consolidated in August 2023, with Laws 51/2019/QH14 and 23/2023/QH15 built in; Law 118/2025/QH15 changed it from 1 July 2026.
15. Issuing a work permit to a foreign worker in Viet Nam (procedure page under Decree 219/2025/ND-CP), Government Office, National Public Service Portal. Checked 17 October 2026. Procedure 1.014199: where and when the employer files, documents, 10 and 3 working day time limits; fee set by each province.
16. New rules on work permits for foreign workers in Viet Nam (Decree 219/2025/ND-CP), Viet Nam Social Security (baohiemxahoi.gov.vn), reprinting a Government news report. Checked 17 October 2026. Article of 8 August 2025; lists exemptions, documents, the 10 working day limit and provincial authority.
17. Notice on applying the Apostille instead of consular legalisation from 11 September 2026, Consulate General of Viet Nam in Shanghai (Ministry of Foreign Affairs). Checked 17 October 2026. Notice of 9 or 10 September 2026, written in Vietnamese; it concerns Chinese documents but describes the rule for Convention states generally.
18. Vietnam e-visa: general information and conditions, Vietnam Immigration Department, Ministry of Public Security. Checked 17 October 2026. States the e-visa is valid for up to 90 days and that an e-visa holder in Vietnam may be considered for a new visa if invited or guaranteed by an authority, organisation or individual in Vietnam.
19. Renewed fees on entry, exit, transit, residence in Viet Nam (Circular 28/2026/TT-BTC), Vietnam Government News (en.baochinhphu.vn). Checked 17 October 2026. Fees in US dollars per card, in force from 1 April 2026.
20. Issuing a temporary residence card to a foreigner at the Immigration Department (procedure page), Ministry of Public Security, public service portal. Checked 17 October 2026. Procedure 1.003358: forms, photos, fees in US dollars, filing days and the 5 working day time limit.
21. Law 109/2025/QH15 on Personal Income Tax (Official Gazette no. 37, 22 January 2026; Vietnamese text), National Assembly of Viet Nam, Official Gazette of the Government. Checked 17 October 2026. Law passed 10 December 2025; in force from 1 July 2026, with salary and business income rules for residents from the 2026 tax year.
22. Tax residence of a foreign worker: the 183-day test (tax policy question and answer, 11 August 2026), Ministry of Finance, tax policy Q&A portal (answered by the Tay Ninh tax office). Checked 17 October 2026. Applies the 183-day test and says residents are taxed on income earned inside and outside Vietnam; it quotes the older Circular 111/2013/TT-BTC, so the 2025 law text governs.
23. Some new points of the 2025 Personal Income Tax Law, Ministry of Justice, legal education portal (pbgdpl.gov.vn). Checked 17 October 2026. Summary of Law 109/2025/QH15; deduction of VND 6.2 million a month per dependant.