Taxation
PIT for Vietnamese citizen

All Vietnamese citizen, whether they are in Viet nam or go abroad for working and receive income, are subject to Personal Income Tax.

Regulations of PIT for Vietnamese citizen are similar to ones for foreigners, exclude the threshold subject to PIT (Regular income)

 
Personal Income Tax ("PIT") for foreigners in Viet nam

The PIT payers in Viet Nam

Foreigners having to pay PIT in Viet Nam include:

  • persons who are not Vietnamese citizents, but reside time-unlimitedly in Viet Nam and earn income,

  • persons working in Viet Nam for corporations; economic, cultural, social organisations; representative offices; brands in Viet Nam of foreign corporations;

  • persons working independently in Viet Nam

 
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