VN tax residency

Vietnam residence turns on days and habitual abode — not the same test as Australia. Count your days in the calculator.

Resident day threshold

183 days

Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

Worldwide income when resident

yes

Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

Non-resident employment flat rate

20%

Source Luật 109/2025/QH15 Điều 21; NĐ 253/2026/NĐ-CP Điều 64 khoản 1

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

Habitual abode alternate test

yes

Source Luật 109/2025/QH15 Điều 2 khoản 2 điểm b

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.