Vietnam
South-Eastern Asia • UTC+7 • Asia/Ho_Chi_MinhVietnamese Personal Income Tax
Vietnam's tax system is progressive, with personal income tax rates ranging from 5% to 35%. Corporate tax is set at 20%, and VAT is 10%.
Income Tax
5%–35%
Progressive rates
Corporate Tax
20%
Standard corporate tax rate
VAT / GST
10%
Standard VAT rate
Nomad Visa
Available
Digital Nomad Visa
Tax System Overview
Vietnam employs a progressive tax system for personal income, with corporate and VAT taxes also in place. Residents are taxed on worldwide income, while non-residents are taxed only on Vietnam-sourced income.
System Type
Progressive personal income tax
Resident Taxation
Residents are taxed on their worldwide income.
Non-Resident Taxation
Non-residents are taxed only on income sourced from Vietnam.
Tax Year
January 1 – December 31
Income Tax Bands
Vietnam's progressive income tax bands based on annual taxable income in VND (2025).
Tax Treaty
Double Taxation Agreements help reduce withholding taxes and avoid double taxation on income from foreign sources.
France
Treaty ActiveThe treaty between Vietnam and France prevents double taxation on income, reduces withholding taxes, and clarifies tax residency rules.
Key Benefits
Prevents double taxation on income earned in both countries.- Reduced withholding tax on dividends, interest, and royalties.
- Clarifies tax residency to determine where taxes should be paid.
Totalization Agreement
These agreements coordinate social security systems, ensuring workers pay into only one system at a time.
South Korea
Agreement ActiveVietnam and South Korea have a social security totalization agreement that prevents workers from paying social security in both countries simultaneously.
Coverage Areas
Facts
- Prevents double taxation of social security contributions for Vietnam–South Korea workers.
- Allows workers who split careers between the two countries to combine contribution periods.
Other Countries with Agreements
Business & Freelancing
Corporate Tax Rate
20% standard rate with incentives for certain sectors
VAT Registration
Mandatory for businesses with annual turnover exceeding VND 1 billion.
Freelancer Rules
Freelancers must register and pay taxes on income exceeding VND 100 million annually.
Crypto Policy
Cryptocurrency transactions are not yet regulated, but gains may be subject to capital gains tax.
Frequently Asked Questions
Digital Nomad & Benefits
Visa Details
Tax Perks
- No wealth tax on global assets
- Competitive cost of living
Filing Roadmap
Register for a Tax Code
Obtain a tax code from the local tax office if you are a new resident or starting a business.
Gather Income Documents
Collect all necessary documents, including income statements, bank statements, and any relevant receipts.
File Your Tax Return
Submit your tax return online or at the local tax office by March 31.
Pay Any Tax Due
Ensure any taxes owed are paid by the deadline to avoid penalties.