Earn in Vietnam — what foreigners actually do for money
Verified 2026-08How facts workSourcesField briefing — not a job board. Numbers only from dated cells.
In plain termsForget job titles for a moment. Ask who pays you. A Vietnam employer, an offshore payroll, capital in a Vietnamese company, or family stay that unlocks a work-permit exemption — each path has a stay door, a labour door, and a tax door. This page maps the money people actually make here.
Field briefing — clusters that dominate foreigner income
Walk the cities, coasts, and industrial parks and the foreign earn story repeats. Teachers fill centres and schools. Managers staff FDI plants. Owners open cafés through enterprises. Resort GMs, dive instructors, gym trainers, and bank analysts sit on the same employer door with different dossiers. Remote workers exist without a dedicated visa. Married partners who then take local jobs sit on a family labour exemption when the living-in-Vietnam gate fits.
ThonExpat maps those lives to doors. It does not publish a job board or invent salary tables. A visa alone does not grant work (no).
Earn atlas v1 — field clusters complete for volume paths foreigners actually take. Licence stubs (MoH, tourism guide, architecture practice, brokerage) stay published as gaps until primary cells are filed.
How to read any earn path
1. Name the money
Who pays you — Vietnam entity, offshore employer, customers of a company you own, or capital returns? That answer picks the door.
2. Open stay, then labour
Purpose, symbol, temporary residence card, and work rights are four separate decisions (yes).
3. Ask who may tax it
Vietnam residence tests decide whether worldwide income — including foreign remote pay — is in scope. Then open the passport overlay that matches your home country.
Five doors at a glance
1. Vietnam employer salary
In plain termsA Vietnam entity pays you under a local labour relationship. That is the classic path for language-centre teachers, FDI experts, technicians, and managers. Foreign workers generally need a work permit (yes) unless a filed exemption fits.
Allowed positions: manager, executive, expert, technician. Expert degree path: 2 years years matching experience (priority fields: 1 years). Technician and manager limbs sit on the work-permit page. Statute lists 13 work-form limbs; employment contract is usually form a, with a written contract required before start (yes).
Stay usually LĐ1/LĐ2, then TRC capped at 2 years for those symbols. Working without a lawful labour basis risks forced exit or deportation. Tax: resident worldwide (yes); non-resident employment flat 20%.
Deep by job: teaching · FDI / plant · work purpose · LĐ2.
2. Foreign remote pay
In plain termsAn offshore employer pays you while you live in Vietnam. There is no dedicated remote-work visa symbol in Luật Nhập cảnh Điều 8. That gap is published.
Immigration silence does not create tax silence. Vietnam tax residents face worldwide income including foreign remote pay (yes). Non-residents stay on Vietnam-source only (yes). If Vietnam clients pay you under something that looks like local labour, you have left this door — see freelance in the atlas.
Deep: remote purpose · tax residency · calculator.
3. Invest or own an entity
In plain termsCapital decides the investment symbol and whether temporary residence opens. The same 3,000,000,000 VND line appears again in work-permit exemptions for certain owners and board members. Café and F&B for foreigners live here — as an enterprise.
ĐT3 can reach TRC when capital clears the filed band. ĐT4 is the stamp-without-TRC trap. Below the capital line, board/owner work can still be permit-required (yes). A ĐT stamp is not a work permit.
Deep: own a business · invest purpose · ĐT3 · ĐT4.
4. Business-tax limbs (not a hộ registration door)
In plain termsNĐ 68 is a tax door for Vietnam tax residents with production or business activity. It is not a right for a foreigner to register a household business.
Registering a hộ requires Vietnamese citizenship (yes). Where NĐ 68 applies: at or below 500000000 VND annual revenue, PIT relief under that decree requires tax residence (yes). Twin VAT non-liability threshold: 500000000 VND. Above the line, Luật 109 Điều 7 applies (yes).
5. Family stay + work-permit exemption
In plain termsMarriage to a Vietnamese citizen living in Vietnam can exempt a work permit (yes). Confirm the living-in-Vietnam gate — the Labour Code does not file a day-count definition (no).
The exemption unlocks labour paper — not a job offer. Income still feeds day-count and abode. Deep: family purpose · TT.
Quick atlas — form → door
Volume on the ground. Full write-ups sit on the cluster pages above.
- Language centre / public via agency / bilingual / intl / kindergarten / uni / corporate English → teaching → employer
- Online teach → Vietnam payer = employer; offshore only = remote (split)
- KR/JP/CN/TW plant managers, QC, sales, plant IT, logistics → FDI → employer
- ICT transfer → employer exemption (prior 12 months)
- Short install / train under 90 days days/year → day-count exemption
- Resort / hotel GM · F&B ops → hospitality → employer
- Dive instructor (Nha Trang / Phú Quốc / Đà Nẵng) → diving → employer (not tourist boat cash)
- Gym / yoga trainer → fitness → employer; own studio → own-business
- Bank / finance analyst → finance → employer (VIFC gap published); personal account → banking
- NGO / ODA / journalist / volunteer → NGO → exemption limbs or employer
- Model / photographer / entertainment → creative → employer or short day-count
- Oil & gas / yards / wind (Vũng Tàu) → energy → employer · ICT · short install
- Salon stylist / beautician → beauty → employer; own salon → own-business
- Foreign lawyer → legal → practice licence + WP exemption limb
- Doctor / nurse → medical → practice licence + WP
- Freight / shipping / aviation → logistics → employer
- Chef → culinary → employer (expert/technician)
- Site / EPC engineer → construction → employer · ICT · day-count
- Korean / Japanese / Chinese teacher → language → employer
- Golf pro / sports coach → sports → employer
- Pharma / medical affairs → pharma → employer
- MICE producer / fly-in crew → events → employer or day-count
- Software / product → tech → employer (priority / incident limbs)
- Travel agency / DMC → tourism → employer
- Architect / studio designer → architecture → employer
- Auditor / accountant → audit → employer
- Agronomist / processing plant → agriculture → employer
- Retail brand / store manager → retail → employer; own shop → own-business
- Property sales / brokerage → real estate → employer
- OEM / dealer / aftersales → automotive → employer · ICT
- University faculty / research → academia → employer
- Management consultant → consulting → employer or day-count
- Journalist / newsroom → media → MOFA limb or employer
- Carrier / broker staff → insurance → employer
- Network / vendor engineer → telecom → employer · incident
- Factory manager / QA → manufacturing → employer
- Translator / interpreter → translation → employer
- Recruiter / HR → recruiting → employer
- Pilot / MRO / airport → aviation → employer
- Port / ship / yard → maritime → employer
- Veterinarian → veterinary → practice + WP
- Fashion designer / buyer → fashion → employer
- Café / restaurant / shop → own business → enterprise (not hộ)
- Owner / board ≥ 3,000,000,000 VND → invest + capital WP exemption; below → often form l permit
- Freelance offshore only → remote; VN clients → employer-risk
- Married to VN + local job → family
- Lawyer / MOFA journalist / ODA / NGO head / volunteer / intern → narrow exemptions on work permit
Dead ends we publish
- Tourist or e-visa as a work or teach product.
- A dedicated remote-work visa symbol (gap on file).
- Foreigner registering hộ kinh doanh in their own name.
- ĐT stamp as a work permit or freehold house.
- NĐ 68 revenue threshold as a stay or registration door.
- TEFL-hour marketing as statute.
Tax — residence is the switch
- Resident: worldwide income (yes).
- Non-resident: Vietnam-source only (yes); employment flat 20%.
- Foreign-paid pension while living/working here can be PIT-exempt (yes) — spend-down comparison is ThonRetire.
Run days on the calculator. Home-country traps: tax across borders.
What we do not invent
Open a door
- Day-count threshold for Vietnam tax residenceLuật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1183 dayschecked Aug 2026
- How arrival and departure days are countedNĐ 253/2026/NĐ-CP Điều 4 khoản 1arrival_and_departure_each_count_as_one_daychecked Aug 2026
- Habitual abode in Vietnam is an alternate residence testLuật 109/2025/QH15 Điều 2 khoản 2 điểm byeschecked Aug 2026
- Lease days that count as a habitual abodeNĐ 253/2026/NĐ-CP Điều 4 khoản 2 điểm b183 dayschecked Aug 2026
- TRC temporary address counts as habitual abode for foreignersNĐ 253/2026/NĐ-CP Điều 4 khoản 2 điểm ayeschecked Aug 2026
- Habitual abode + under 183 days + no foreign CoR → still VN residentNĐ 253/2026/NĐ-CP Điều 4 khoản 3yeschecked Aug 2026
- Vietnam tax residents are taxed on worldwide incomeLuật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm ayeschecked Aug 2026
- Non-residents are taxed only on Vietnam-source incomeLuật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm byeschecked Aug 2026
- Flat rate on Vietnam-source employment income for non-residentsLuật 109/2025/QH15 Điều 21; NĐ 253/2026/NĐ-CP Điều 64 khoản 120%checked Aug 2026
- Dependent's average monthly income ceilingTT 87/2026/TT-BTC Điều 3 khoản 13000000 VND/monthchecked Aug 2026
- Foreign-paid pension received while living/working in Vietnam is PIT-exemptNĐ 253/2026/NĐ-CP Điều 27 khoản 1yeschecked Aug 2026
- TT 111/2013/TT-BTC is replaced by TT 87/2026TT 87/2026/TT-BTC Điều 6 khoản 2yeschecked Aug 2026
- Annual business revenue at or below which household/individual business has no PIT under the filed thresholdNĐ 68/2026/NĐ-CP Điều 4 khoản 1; Luật 109/2025 Điều 7 khoản 1 (threshold delegated)500000000 VNDchecked Aug 2026
- Resident employment progressive rate — bracket 1Luật 109/2025/QH15 Điều 9 — bậc 15%checked Aug 2026
- Bracket 1 taxable income up to (annual)Luật 109/2025/QH15 Điều 9 — bậc 1 đến 120 triệu/năm120000000 VNDchecked Aug 2026
- Resident employment progressive rate — bracket 2Luật 109/2025/QH15 Điều 9 — bậc 210%checked Aug 2026
- Bracket 2 taxable income up to (annual)Luật 109/2025/QH15 Điều 9 — bậc 2 đến 360 triệu/năm360000000 VNDchecked Aug 2026
- Resident employment progressive rate — bracket 3Luật 109/2025/QH15 Điều 9 — bậc 320%checked Aug 2026
- Bracket 3 taxable income up to (annual)Luật 109/2025/QH15 Điều 9 — bậc 3 đến 720 triệu/năm720000000 VNDchecked Aug 2026
- Resident employment progressive rate — bracket 4Luật 109/2025/QH15 Điều 9 — bậc 430%checked Aug 2026
- Bracket 4 taxable income up to (annual)Luật 109/2025/QH15 Điều 9 — bậc 4 đến 1.200 triệu/năm1,200,000,000 VNDchecked Aug 2026
- Resident employment progressive rate — bracket 5 (above)Luật 109/2025/QH15 Điều 9 — bậc 535%checked Aug 2026
- Number of progressive PIT bracketsLuật 109/2025/QH15 Điều 9 — five brackets (15% and 25% limbs removed vs 2007 law)5checked Aug 2026
- Personal family-circumstance relief per monthLuật 109/2025/QH15 Điều 10 khoản 1 điểm a15500000 VND/monthchecked Aug 2026
- Dependent relief per dependent per monthLuật 109/2025/QH15 Điều 10 khoản 1 điểm b6200000 VND/monthchecked Aug 2026
- Annual business revenue at or below which household/individual business is not subject to VAT under the filed thresholdNĐ 68/2026/NĐ-CP Điều 3 khoản 1500000000 VNDchecked Aug 2026
- NĐ 68 household/individual business PIT relief limb applies to tax residentsNĐ 68/2026/NĐ-CP Điều 4 khoản 1 — opens with cá nhân cư trúyeschecked Aug 2026
- Business revenue above the NĐ 68 threshold follows Luật 109 Điều 7 PIT rulesNĐ 68/2026/NĐ-CP Điều 4 khoản 2 → Luật 109/2025 Điều 7yeschecked Aug 2026
- Registering a household business (hộ kinh doanh) requires Vietnamese citizenshipNĐ 168/2025/NĐ-CP Điều 82 — cá nhân/thành viên hộ gia đình là công dân Việt Nam có năng lực hành vi dân sự đầy đủ được quyền thành lập hộ kinh doanh (nguon/ND_168_2025_HKD_REG.md; secondary confirm via LuatVietnam policy note)yeschecked Aug 2026
Common questions
- How do foreigners actually earn money in Vietnam?
- On the ground volume is mapped across forty field clusters — from teaching to fashion — plus owning an enterprise. Remote and family doors still apply. Pick how money arrives.
- Can I teach or work on a tourist visa?
- No as a product path. Paid work for a Vietnam entity needs a work permit or a narrow filed exemption, plus an LĐ path. Forum anecdotes do not invent a tourist-work door. See /vietnam/earn/teaching and /vietnam/work-permit.
- Can a foreigner run Airbnb or short-stay hosting for income?
- Commercial hosting is the invest / enterprise door — foreigners cannot register hộ kinh doanh. Guest stay registration with police/landlord is a separate practice layer. See /vietnam/earn/own-business and /vietnam/housing.
- Is teaching English in Vietnam an “expat” path?
- Yes in ThonExpat’s sense: you are earning income while you stay. Language-centre teachers usually sit on the Vietnam-employer door — work permit plus an LĐ path — not on a tourist stamp. Days still feed tax residence.
- Can a foreigner register a household business (hộ kinh doanh) to open a café?
- No. NĐ 168/2025 Điều 82 limits establishment of a household business to Vietnamese citizens. Café / shop / F&B for a foreigner usually means incorporating an enterprise on the invest door.
- Do Korean or Japanese factory managers need a work permit?
- Usually yes if a Vietnam entity employs you. Nationality does not invent a separate visa. Intra-company transfer has a filed exemption limb with a prior-employment month count.
- Can I work remotely for a foreign employer on a tourist visa?
- This site does not coach tourist-visa workarounds. Luật Nhập cảnh Điều 8 has no remote-work symbol. Days on the ground still feed Vietnam tax residence tests.
- Does Vietnam tax my foreign remote salary if I live here?
- If you are a Vietnam tax resident, Vietnam reaches worldwide income — including pay from a foreign employer. Non-residents are taxed on Vietnam-source income only. Residence is the switch.
- Is investing the same as earning a salary?
- No. Capital bands open investment symbols and sometimes TRC or work-permit exemptions. Salary for a Vietnam employer is a labour + employment-tax stack. Do not treat a ĐT stamp as a work permit.