Earn in Vietnam — what foreigners actually do for money

Verified 2026-08Method SourcesField 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.

Start here — three doors

A Vietnam entity pays you. Teachers, plant managers, tech — usually a work permit plus an
LĐ
work visa for permit-required labour · LĐ2 page · Work permit
path. Vietnam employer.
An offshore employer pays you. No remote-work visa. Days still feed tax residence. Foreign remote.
Capital or family unlocks the stack. Enterprise /
ĐT
investment visa whose capital still reaches a residence card · ĐT3 · TRC
path, or marriage exemption while living in Vietnam. Invest · Family.

Terms and codes on this pagePlain-language gloss for earn, labour and capital shorthand.

Work permit: Giấy phép lao động — labour permission for a foreigner holding a Vietnam job.
LĐ1 / LĐ2: Labour visa symbols. LĐ2 is the classic permit-required path.
ĐT3 / ĐT4: Investment symbols above / below the 3-billion-VND line. A ĐT stamp is not a work permit.
Hộ kinh doanh: Household business registration — closed to foreigners (NĐ 168 Điều 82). Café usually means an enterprise.
FDI: Foreign-invested enterprise roles — plant managers, engineers, logistics on the employer door.

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 (

Source BLLĐ / NĐ 219 — labour permission (permit or exemption) is a separate system from immigration status

Checked Aug 2026 · Band low · Status fresh

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

Volume pathTeachingCentres, schools and online work.Volume pathFDI and plant rolesManagers, engineers, IT and logistics.Own a businessEnterprise, capital and the household-business dead end.HospitalityHotels, resorts and food operations.Volume pathTechnologySoftware, product and startup roles.Regulated professionsStart with legal, then follow the licence gate.

Browse all 40 earn fieldsFrom aviation and medicine to retail and fashion

Volume pathTeachingCentres · schools · online Volume pathFDI & plantKR/JP/CN managers · IT · ICT Own a businessCafé/F&B · enterprise · hộ dead end HospitalityResort GM · hotel · F&B ops DivingInstructors · coastal centres Fitness & yogaGym · studio · hotel spa Finance jobsBanks · FDI finance · VIFC labour NGO & ODAExemptions · journalists · volunteers CreativeModels · photo · entertainment EnergyVũng Tàu oil & gas · yards · wind BeautySalon · spa · own shop LegalForeign lawyers · licence MedicalDoctors · nurses · dual gates LogisticsFreight · shipping · aviation CulinaryChefs · hotel kitchens ConstructionSites · EPC · short install Language KR/JP/CNCentres · corporate SportsGolf · coaches · academies PharmaMedical affairs · plant QA Events / MICEProducers · day-count Volume pathTechSoftware · product · startups TourismAgencies · DMC · desks ArchitectureStudios · design offices AuditBig Four · advisory AgricultureFarms · processing · trade RetailBrands · stores · franchise Real estateSales · brokerage AutomotiveOEM · dealers · aftersales AcademiaUniversity · research ConsultingStrategy · ops · fly-ins MediaNewsroom · MOFA limb InsuranceCarriers · brokers TelecomOperators · vendors ManufacturingPlants · QA · compliance TranslationInterpreters · agencies RecruitingSearch · HR AviationAirlines · MRO MaritimePorts · yards · shipping VeterinaryClinics · animal health FashionDesign · buying · apparel

Earn atlas v1 — field clusters complete for volume paths foreigners actually take. Licence cells are filed on medical, pharma, tourism, real-estate, architecture, veterinary, legal, aviation, and finance (VIFC labour + UĐ cards).

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
Source Product map — purpose → entry symbol → TRC (if eligible) → work permit/exemption as four separate decisions
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
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 employerTeachers · plant managers · IT 2 · Foreign remoteNo remote visa · tax still runs 3 · Invest / capitalĐT3 / ĐT4 · café via enterprise 4 · Business tax limbsNĐ 68 · not a hộ registration door 5 · Family + workTT · marriage WP exemption Quick atlasForm → door in one scan

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

Source Bộ luật Lao động 45/2019/QH14 Điều 153 khoản 2

Checked Aug 2026 · Band low · Status fresh

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

) unless a filed exemption fits.

Allowed positions:

manager, executive, expert, technician

Source BLLĐ 45/2019 Điều 152 khoản 1; NĐ 219/2025/NĐ-CP Điều 3

Checked Aug 2026 · Band low · Status fresh

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

. Expert degree path:

2 years

Source NĐ 219/2025/NĐ-CP Điều 3 khoản 3 điểm a

Checked Aug 2026 · Band high · Status fresh

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

years matching experience (priority fields:

1 years

Source NĐ 219/2025/NĐ-CP Điều 3 khoản 3 điểm b

Checked Aug 2026 · Band high · Status fresh

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

). Technician and manager limbs sit on the work-permit page. Statute lists

Source NĐ 219/2025/NĐ-CP Điều 2 khoản 1 điểm a→m

Checked Aug 2026 · Band high · Status fresh

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

work-form limbs; employment contract is usually form a, with a written contract required before start (

yes

Source NĐ 219/2025/NĐ-CP Điều 22 khoản 4 — forms a and m must sign written employment contract before planned start

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

Stay usually LĐ1/LĐ2, then TRC capped at

2 years

Source Luật Nhập cảnh Điều 38 khoản 5

Checked Aug 2026 · Band low · Status fresh

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

for those symbols. Working without a lawful labour basis risks

forced exit or deportation

Source BLLĐ 45/2019 Điều 153 khoản 2

Checked Aug 2026 · Band low · Status fresh

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

. Tax: resident worldwide (

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

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.

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

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-residents stay on Vietnam-source only (

yes

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

). 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

Source NĐ 219/2025/NĐ-CP Điều 7 khoản 2–3

Checked Aug 2026 · Band high · Status fresh

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

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

Source NĐ 219/2025/NĐ-CP Điều 2 khoản 1 điểm l — capital under 3 billion VND is a work form that requires a permit

Checked Aug 2026 · Band high · Status fresh

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

). 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

Source NĐ 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)

Checked Aug 2026 · Band high · Status fresh

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

). Where NĐ 68 applies: at or below

500000000 VND

Source NĐ 68/2026/NĐ-CP Điều 4 khoản 1; Luật 109/2025 Điều 7 khoản 1 (threshold delegated)

Checked Aug 2026 · Band high · Status fresh

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

annual revenue, PIT relief under that decree requires tax residence (

yes

Source NĐ 68/2026/NĐ-CP Điều 4 khoản 1 — opens with cá nhân cư trú

Checked Aug 2026 · Band med · Status fresh

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

). Twin VAT non-liability threshold:

500000000 VND

Source NĐ 68/2026/NĐ-CP Điều 3 khoản 1

Checked Aug 2026 · Band high · Status fresh

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

. Above the line, Luật 109 Điều 7 applies (

yes

Source NĐ 68/2026/NĐ-CP Điều 4 khoản 2 → Luật 109/2025 Điều 7

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

5. Family stay + work-permit exemption

In plain termsMarriage to a Vietnamese citizen living in Vietnam can exempt a work permit (

yes

Source BLLĐ 45/2019 Điều 154 khoản 8 (via NĐ 219/2025 Điều 7 khoản 1)

Checked Aug 2026 · Band low · Status fresh

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

). Confirm the living-in-Vietnam gate — the Labour Code does not file a day-count definition (

Source BLLĐ 45/2019 Điều 154 khoản 8 — 'sinh sống trên lãnh thổ Việt Nam' with no day-count or registration threshold in the Labour Code

Checked Aug 2026 · Band low · Status fresh

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

The exemption unlocks labour paper — not a job offer. Income still feeds day-count and abode. Deep: family purpose · TT.

Quick atlas — form → door

Use the five doors above first. Open the field-by-field index only when you need a specific occupation.

Open the field-by-field indexOccupation, likely door and the detailed page

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
Source NĐ 219/2025/NĐ-CP Điều 7 khoản 13 điểm b
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
)
Short install / train under
90 days
Source NĐ 219/2025/NĐ-CP Điều 7 khoản 13 điểm a
Checked Aug 2026 · Band high · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
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 labour + UĐ cards); 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
Source NĐ 219/2025/NĐ-CP Điều 7 khoản 2–3
Checked Aug 2026 · Band high · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
→ 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 (published gap).
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
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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
Non-resident: Vietnam-source only (
yes
Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm b
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
); employment flat
20%
Source Luật 109/2025/QH15 Điều 21; NĐ 253/2026/NĐ-CP Điều 64 khoản 1
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
.
Foreign-paid pension while living/working here can be PIT-exempt (
yes
Source NĐ 253/2026/NĐ-CP Điều 27 khoản 1
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
) — spend-down comparison is ThonRetire.

Run days on the calculator. Home-country traps: tax across borders.

What we do not invent

Evidence and sources29 dated facts for Vietnam tax residency — 183 days and habitual abode

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Day-count threshold for Vietnam tax residence
Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1
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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
How arrival and departure days are counted
NĐ 253/2026/NĐ-CP Điều 4 khoản 1
arrival_and_departure_each_count_as_one_day
Source NĐ 253/2026/NĐ-CP Điều 4 khoản 1
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Habitual abode in Vietnam is an alternate residence test
Luật 109/2025/QH15 Điều 2 khoản 2 điểm b
yes
Source Luật 109/2025/QH15 Điều 2 khoản 2 điểm b
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Lease days that count as a habitual abode
NĐ 253/2026/NĐ-CP Điều 4 khoản 2 điểm b
183 days
Source NĐ 253/2026/NĐ-CP Điều 4 khoản 2 điểm b
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
TRC temporary address counts as habitual abode for foreigners
NĐ 253/2026/NĐ-CP Điều 4 khoản 2 điểm a
yes
Source NĐ 253/2026/NĐ-CP Điều 4 khoản 2 điểm a
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Habitual abode + under 183 days + no foreign CoR → still VN resident
NĐ 253/2026/NĐ-CP Điều 4 khoản 3
yes
Source NĐ 253/2026/NĐ-CP Điều 4 khoản 3
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Vietnam tax residents are taxed on worldwide income
Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a
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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Non-residents are taxed only on Vietnam-source income
Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm b
yes
Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm b
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Flat rate on Vietnam-source employment income for non-residents
Luật 109/2025/QH15 Điều 21; NĐ 253/2026/NĐ-CP Điều 64 khoản 1
20%
Source Luật 109/2025/QH15 Điều 21; NĐ 253/2026/NĐ-CP Điều 64 khoản 1
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dependent's average monthly income ceiling
TT 87/2026/TT-BTC Điều 3 khoản 1
3000000 VND/month
Source TT 87/2026/TT-BTC Điều 3 khoản 1
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Foreign-paid pension received while living/working in Vietnam is PIT-exempt
NĐ 253/2026/NĐ-CP Điều 27 khoản 1
yes
Source NĐ 253/2026/NĐ-CP Điều 27 khoản 1
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
TT 111/2013/TT-BTC is replaced by TT 87/2026
TT 87/2026/TT-BTC Điều 6 khoản 2
yes
Source TT 87/2026/TT-BTC Điều 6 khoản 2
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Annual business revenue at or below which household/individual business has no PIT under the filed threshold
NĐ 68/2026/NĐ-CP Điều 4 khoản 1; Luật 109/2025 Điều 7 khoản 1 (threshold delegated)
500000000 VND
Source NĐ 68/2026/NĐ-CP Điều 4 khoản 1; Luật 109/2025 Điều 7 khoản 1 (threshold delegated)
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Resident employment progressive rate — bracket 1
Luật 109/2025/QH15 Điều 9 — bậc 1
5%
Source Luật 109/2025/QH15 Điều 9 — bậc 1
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Bracket 1 taxable income up to (annual)
Luật 109/2025/QH15 Điều 9 — bậc 1 đến 120 triệu/năm
120000000 VND
Source Luật 109/2025/QH15 Điều 9 — bậc 1 đến 120 triệu/năm
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Resident employment progressive rate — bracket 2
Luật 109/2025/QH15 Điều 9 — bậc 2
10%
Source Luật 109/2025/QH15 Điều 9 — bậc 2
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Bracket 2 taxable income up to (annual)
Luật 109/2025/QH15 Điều 9 — bậc 2 đến 360 triệu/năm
360000000 VND
Source Luật 109/2025/QH15 Điều 9 — bậc 2 đến 360 triệu/năm
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Resident employment progressive rate — bracket 3
Luật 109/2025/QH15 Điều 9 — bậc 3
20%
Source Luật 109/2025/QH15 Điều 9 — bậc 3
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Bracket 3 taxable income up to (annual)
Luật 109/2025/QH15 Điều 9 — bậc 3 đến 720 triệu/năm
720000000 VND
Source Luật 109/2025/QH15 Điều 9 — bậc 3 đến 720 triệu/năm
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Resident employment progressive rate — bracket 4
Luật 109/2025/QH15 Điều 9 — bậc 4
30%
Source Luật 109/2025/QH15 Điều 9 — bậc 4
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Bracket 4 taxable income up to (annual)
Luật 109/2025/QH15 Điều 9 — bậc 4 đến 1.200 triệu/năm
1,200,000,000 VND
Source Luật 109/2025/QH15 Điều 9 — bậc 4 đến 1.200 triệu/năm
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Resident employment progressive rate — bracket 5 (above)
Luật 109/2025/QH15 Điều 9 — bậc 5
35%
Source Luật 109/2025/QH15 Điều 9 — bậc 5
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Number of progressive PIT brackets
Luật 109/2025/QH15 Điều 9 — five brackets (15% and 25% limbs removed vs 2007 law)
5
Source Luật 109/2025/QH15 Điều 9 — five brackets (15% and 25% limbs removed vs 2007 law)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Personal family-circumstance relief per month
Luật 109/2025/QH15 Điều 10 khoản 1 điểm a
15500000 VND/month
Source Luật 109/2025/QH15 Điều 10 khoản 1 điểm a
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dependent relief per dependent per month
Luật 109/2025/QH15 Điều 10 khoản 1 điểm b
6200000 VND/month
Source Luật 109/2025/QH15 Điều 10 khoản 1 điểm b
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Annual business revenue at or below which household/individual business is not subject to VAT under the filed threshold
NĐ 68/2026/NĐ-CP Điều 3 khoản 1
500000000 VND
Source NĐ 68/2026/NĐ-CP Điều 3 khoản 1
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
NĐ 68 household/individual business PIT relief limb applies to tax residents
NĐ 68/2026/NĐ-CP Điều 4 khoản 1 — opens with cá nhân cư trú
yes
Source NĐ 68/2026/NĐ-CP Điều 4 khoản 1 — opens with cá nhân cư trú
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Business revenue above the NĐ 68 threshold follows Luật 109 Điều 7 PIT rules
NĐ 68/2026/NĐ-CP Điều 4 khoản 2 → Luật 109/2025 Điều 7
yes
Source NĐ 68/2026/NĐ-CP Điều 4 khoản 2 → Luật 109/2025 Điều 7
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Registering a household business (hộ kinh doanh) requires Vietnamese citizenship
NĐ 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)
yes
Source NĐ 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)
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked 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.

Labour permission is a Vietnam door. Treaty and home-side traps sit on the filed passport overlays.

Eight passports · Vietnam

Passport overlays for Vietnam

Passport	Treaty	Short-stay	Relief	Open
Australia	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home, then centre of vital interests Source [1992] ATS 44 Article 4 paragraph 3 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source [1992] ATS 44 Article 15 paragraph 2(a) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam tax
Singapore	yes Source SSO Income Tax (Singapore — Vietnam) Order 1994 — Agreement signed Hanoi 2 March 1994 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → mutual agreement Source SSO Order 1994 Art 4(2) — no nationality step before MAP (unlike some OECD models) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source SSO Order 1994 Art 15 — aggregate not exceeding 183 days in the calendar year (one limb) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SSO Order 1994 Art 15 / Art 24; nguon/SG_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Vietnam tax
South Korea	yes Source Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Korea–Vietnam DTA Art 4(2)(a)–(d) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source Korea–Vietnam DTA Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Vietnam tax
China	yes Source China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source China–Vietnam DTA Art 4(2)(a)–(d) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source China–Vietnam DTA Art 15(2)(a) — ≤183 days in the calendar year (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Vietnam DTA Art 15 / Art 23; nguon/CN_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Vietnam tax
Japan	yes Source Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Japan–Vietnam DTA Art 4(2)(a)–(d) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source Japan–Vietnam DTA Art 15 — ≤183 days in the calendar year (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Vietnam tax
United Kingdom	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source SI 1994/3216 Schedule Art 4(2)(a)–(d) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source SI 1994/3216 Schedule Art 15 — 183 days within any 12 months (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Vietnam tax
Canada	yes Source Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Canada–Vietnam Income Tax Agreement Art 4(2) — treaty-accord.gc.ca id 102424 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Vietnam tax
United States	No treaty in force Art 4 yes Source No in-force US–Vietnam income tax treaty → no Art 4 dual-residence cascade between the two states Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	—	domestic foreign tax credit only (Form 1116) — no in-force treaty Source IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Vietnam tax

Other headaches on Vietnam SSA · pensions · remittance · traps

Passport	SSA	Pensions	Foreign income	Home traps
AU	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source [1992] ATS 44 Article 18 paragraph 1 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
SG	no Source Singapore has no bilateral social security / CPF totalisation agreement with Vietnam; CPF membership turns on SC/SPR status (CPF Board), not a VN SSA certificate path Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SSO Order 1994 Art 18 — pensions taxable only in residence state (subject to Art 19) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/SG_SIDE_TRAPS.md — IRAS residence/territorial + IR21 + CPF leave; gates only Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
KR	yes Source MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Korea–Vietnam DTA Art 18 — pensions taxable only in residence state (subject to Art 19(2)) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/KR_SIDE_TRAPS.md — 183-day residence / worldwide / exit-tax gates; no dollar bills Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CN	no Source MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source China–Vietnam DTA Art 18(1) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/CN_SIDE_TRAPS.md — 183-day / worldwide / six-year gates Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
JP	no Source MHLW / JPS social security agreement country lists — Vietnam not among agreements in force; MOFA press release 18 July 2025 only announces commencement of intergovernmental negotiations Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan–Vietnam DTA Art 18 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/JP_SIDE_TRAPS.md — domicile/1yr / worldwide / exit tax gates Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
UK	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Vietnam as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SI 1994/3216 Schedule Art 18(1) — pensions/annuities taxable only in residence state (subject to Art 19(2)) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/UK_SIDE_TRAPS.md — HS278 / TCGA s10A / FIG regime; gates only, no dollar bills Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CA	no Source CRA — Countries that have an international social security agreement with Canada — Vietnam absent from the published table (as of page update 2024-07-23) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	15% Source Canada–Vietnam DTA Art 18(2) — periodic pension payments (other than social-security legislation) source tax ≤15% of gross Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/CA_SIDE_TRAPS.md — CRA emigrant dispositions / ITA s128.1; gates only Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
US	no Source SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source IRS tax treaty tables / Pub 901 practice — Vietnam not listed as in-force income tax treaty partner; Nareif treaty table note: signed 2015 not yet in effect — with no in-force DTA there is no treaty pension article to allocate private pensions Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.

Earn in Vietnam — what foreigners actually do for money

Verified 2026-08Method SourcesField briefing — not a job board. Numbers only from dated cells.

Start here — three doors

A Vietnam entity pays you. Teachers, plant managers, tech — usually a work permit plus an
LĐ
work visa for permit-required labour · LĐ2 page · Work permit
path. Vietnam employer.
An offshore employer pays you. No remote-work visa. Days still feed tax residence. Foreign remote.
Capital or family unlocks the stack. Enterprise /
ĐT
investment visa whose capital still reaches a residence card · ĐT3 · TRC
path, or marriage exemption while living in Vietnam. Invest · Family.

Terms and codes on this pagePlain-language gloss for earn, labour and capital shorthand.

Work permit: Giấy phép lao động — labour permission for a foreigner holding a Vietnam job.
LĐ1 / LĐ2: Labour visa symbols. LĐ2 is the classic permit-required path.
ĐT3 / ĐT4: Investment symbols above / below the 3-billion-VND line. A ĐT stamp is not a work permit.
Hộ kinh doanh: Household business registration — closed to foreigners (NĐ 168 Điều 82). Café usually means an enterprise.
FDI: Foreign-invested enterprise roles — plant managers, engineers, logistics on the employer door.

Field briefing — clusters that dominate foreigner income

ThonExpat maps those lives to doors. It does not publish a job board or invent salary tables. A visa alone does not grant work (

Source BLLĐ / NĐ 219 — labour permission (permit or exemption) is a separate system from immigration status

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

Browse all 40 earn fieldsFrom aviation and medicine to retail and fashion

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
Source Product map — purpose → entry symbol → TRC (if eligible) → work permit/exemption as four separate decisions
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
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

yes

Source Bộ luật Lao động 45/2019/QH14 Điều 153 khoản 2

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

) unless a filed exemption fits.

Allowed positions:

manager, executive, expert, technician

Source BLLĐ 45/2019 Điều 152 khoản 1; NĐ 219/2025/NĐ-CP Điều 3

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

. Expert degree path:

2 years

Source NĐ 219/2025/NĐ-CP Điều 3 khoản 3 điểm a

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

years matching experience (priority fields:

1 years

Source NĐ 219/2025/NĐ-CP Điều 3 khoản 3 điểm b

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

). Technician and manager limbs sit on the work-permit page. Statute lists

Source NĐ 219/2025/NĐ-CP Điều 2 khoản 1 điểm a→m

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

work-form limbs; employment contract is usually form a, with a written contract required before start (

yes

Source NĐ 219/2025/NĐ-CP Điều 22 khoản 4 — forms a and m must sign written employment contract before planned start

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

Stay usually LĐ1/LĐ2, then TRC capped at

2 years

Source Luật Nhập cảnh Điều 38 khoản 5

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

for those symbols. Working without a lawful labour basis risks

forced exit or deportation

Source BLLĐ 45/2019 Điều 153 khoản 2

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

. Tax: resident worldwide (

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

Open primary URL

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

); non-resident employment flat

20%

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

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

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

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

Open primary URL

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

). Non-residents stay on Vietnam-source only (

yes

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

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). 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

Source NĐ 219/2025/NĐ-CP Điều 7 khoản 2–3

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

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

Source NĐ 219/2025/NĐ-CP Điều 2 khoản 1 điểm l — capital under 3 billion VND is a work form that requires a permit

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

). 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

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

). Where NĐ 68 applies: at or below

500000000 VND

Source NĐ 68/2026/NĐ-CP Điều 4 khoản 1; Luật 109/2025 Điều 7 khoản 1 (threshold delegated)

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

annual revenue, PIT relief under that decree requires tax residence (

yes

Source NĐ 68/2026/NĐ-CP Điều 4 khoản 1 — opens with cá nhân cư trú

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

). Twin VAT non-liability threshold:

500000000 VND

Source NĐ 68/2026/NĐ-CP Điều 3 khoản 1

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

. Above the line, Luật 109 Điều 7 applies (

yes

Source NĐ 68/2026/NĐ-CP Điều 4 khoản 2 → Luật 109/2025 Điều 7

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

5. Family stay + work-permit exemption

In plain termsMarriage to a Vietnamese citizen living in Vietnam can exempt a work permit (

yes

Source BLLĐ 45/2019 Điều 154 khoản 8 (via NĐ 219/2025 Điều 7 khoản 1)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). Confirm the living-in-Vietnam gate — the Labour Code does not file a day-count definition (

Source BLLĐ 45/2019 Điều 154 khoản 8 — 'sinh sống trên lãnh thổ Việt Nam' with no day-count or registration threshold in the Labour Code

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

The exemption unlocks labour paper — not a job offer. Income still feeds day-count and abode. Deep: family purpose · TT.

Quick atlas — form → door

Use the five doors above first. Open the field-by-field index only when you need a specific occupation.

Open the field-by-field indexOccupation, likely door and the detailed page

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
Source NĐ 219/2025/NĐ-CP Điều 7 khoản 13 điểm b
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
)
Short install / train under
90 days
Source NĐ 219/2025/NĐ-CP Điều 7 khoản 13 điểm a
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
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 labour + UĐ cards); 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
Source NĐ 219/2025/NĐ-CP Điều 7 khoản 2–3
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
→ 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 (published gap).
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
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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
Non-resident: Vietnam-source only (
yes
Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm b
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
); employment flat
20%
Source Luật 109/2025/QH15 Điều 21; NĐ 253/2026/NĐ-CP Điều 64 khoản 1
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
.
Foreign-paid pension while living/working here can be PIT-exempt (
yes
Source NĐ 253/2026/NĐ-CP Điều 27 khoản 1
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
) — spend-down comparison is ThonRetire.

Run days on the calculator. Home-country traps: tax across borders.

What we do not invent

Evidence and sources29 dated facts for Vietnam tax residency — 183 days and habitual abode

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Day-count threshold for Vietnam tax residence
Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1
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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
How arrival and departure days are counted
NĐ 253/2026/NĐ-CP Điều 4 khoản 1
arrival_and_departure_each_count_as_one_day
Source NĐ 253/2026/NĐ-CP Điều 4 khoản 1
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Habitual abode in Vietnam is an alternate residence test
Luật 109/2025/QH15 Điều 2 khoản 2 điểm b
yes
Source Luật 109/2025/QH15 Điều 2 khoản 2 điểm b
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Lease days that count as a habitual abode
NĐ 253/2026/NĐ-CP Điều 4 khoản 2 điểm b
183 days
Source NĐ 253/2026/NĐ-CP Điều 4 khoản 2 điểm b
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
TRC temporary address counts as habitual abode for foreigners
NĐ 253/2026/NĐ-CP Điều 4 khoản 2 điểm a
yes
Source NĐ 253/2026/NĐ-CP Điều 4 khoản 2 điểm a
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Habitual abode + under 183 days + no foreign CoR → still VN resident
NĐ 253/2026/NĐ-CP Điều 4 khoản 3
yes
Source NĐ 253/2026/NĐ-CP Điều 4 khoản 3
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Vietnam tax residents are taxed on worldwide income
Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a
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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Non-residents are taxed only on Vietnam-source income
Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm b
yes
Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm b
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Flat rate on Vietnam-source employment income for non-residents
Luật 109/2025/QH15 Điều 21; NĐ 253/2026/NĐ-CP Điều 64 khoản 1
20%
Source Luật 109/2025/QH15 Điều 21; NĐ 253/2026/NĐ-CP Điều 64 khoản 1
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dependent's average monthly income ceiling
TT 87/2026/TT-BTC Điều 3 khoản 1
3000000 VND/month
Source TT 87/2026/TT-BTC Điều 3 khoản 1
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Foreign-paid pension received while living/working in Vietnam is PIT-exempt
NĐ 253/2026/NĐ-CP Điều 27 khoản 1
yes
Source NĐ 253/2026/NĐ-CP Điều 27 khoản 1
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
TT 111/2013/TT-BTC is replaced by TT 87/2026
TT 87/2026/TT-BTC Điều 6 khoản 2
yes
Source TT 87/2026/TT-BTC Điều 6 khoản 2
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Annual business revenue at or below which household/individual business has no PIT under the filed threshold
NĐ 68/2026/NĐ-CP Điều 4 khoản 1; Luật 109/2025 Điều 7 khoản 1 (threshold delegated)
500000000 VND
Source NĐ 68/2026/NĐ-CP Điều 4 khoản 1; Luật 109/2025 Điều 7 khoản 1 (threshold delegated)
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Resident employment progressive rate — bracket 1
Luật 109/2025/QH15 Điều 9 — bậc 1
5%
Source Luật 109/2025/QH15 Điều 9 — bậc 1
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Bracket 1 taxable income up to (annual)
Luật 109/2025/QH15 Điều 9 — bậc 1 đến 120 triệu/năm
120000000 VND
Source Luật 109/2025/QH15 Điều 9 — bậc 1 đến 120 triệu/năm
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Resident employment progressive rate — bracket 2
Luật 109/2025/QH15 Điều 9 — bậc 2
10%
Source Luật 109/2025/QH15 Điều 9 — bậc 2
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Bracket 2 taxable income up to (annual)
Luật 109/2025/QH15 Điều 9 — bậc 2 đến 360 triệu/năm
360000000 VND
Source Luật 109/2025/QH15 Điều 9 — bậc 2 đến 360 triệu/năm
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Resident employment progressive rate — bracket 3
Luật 109/2025/QH15 Điều 9 — bậc 3
20%
Source Luật 109/2025/QH15 Điều 9 — bậc 3
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Bracket 3 taxable income up to (annual)
Luật 109/2025/QH15 Điều 9 — bậc 3 đến 720 triệu/năm
720000000 VND
Source Luật 109/2025/QH15 Điều 9 — bậc 3 đến 720 triệu/năm
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Resident employment progressive rate — bracket 4
Luật 109/2025/QH15 Điều 9 — bậc 4
30%
Source Luật 109/2025/QH15 Điều 9 — bậc 4
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Bracket 4 taxable income up to (annual)
Luật 109/2025/QH15 Điều 9 — bậc 4 đến 1.200 triệu/năm
1,200,000,000 VND
Source Luật 109/2025/QH15 Điều 9 — bậc 4 đến 1.200 triệu/năm
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Resident employment progressive rate — bracket 5 (above)
Luật 109/2025/QH15 Điều 9 — bậc 5
35%
Source Luật 109/2025/QH15 Điều 9 — bậc 5
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Number of progressive PIT brackets
Luật 109/2025/QH15 Điều 9 — five brackets (15% and 25% limbs removed vs 2007 law)
5
Source Luật 109/2025/QH15 Điều 9 — five brackets (15% and 25% limbs removed vs 2007 law)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Personal family-circumstance relief per month
Luật 109/2025/QH15 Điều 10 khoản 1 điểm a
15500000 VND/month
Source Luật 109/2025/QH15 Điều 10 khoản 1 điểm a
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dependent relief per dependent per month
Luật 109/2025/QH15 Điều 10 khoản 1 điểm b
6200000 VND/month
Source Luật 109/2025/QH15 Điều 10 khoản 1 điểm b
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Annual business revenue at or below which household/individual business is not subject to VAT under the filed threshold
NĐ 68/2026/NĐ-CP Điều 3 khoản 1
500000000 VND
Source NĐ 68/2026/NĐ-CP Điều 3 khoản 1
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
NĐ 68 household/individual business PIT relief limb applies to tax residents
NĐ 68/2026/NĐ-CP Điều 4 khoản 1 — opens with cá nhân cư trú
yes
Source NĐ 68/2026/NĐ-CP Điều 4 khoản 1 — opens with cá nhân cư trú
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Business revenue above the NĐ 68 threshold follows Luật 109 Điều 7 PIT rules
NĐ 68/2026/NĐ-CP Điều 4 khoản 2 → Luật 109/2025 Điều 7
yes
Source NĐ 68/2026/NĐ-CP Điều 4 khoản 2 → Luật 109/2025 Điều 7
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Registering a household business (hộ kinh doanh) requires Vietnamese citizenship
NĐ 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)
yes
Source NĐ 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)
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked 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?

Can a foreigner run Airbnb or short-stay hosting for income?

Is teaching English in Vietnam an “expat” path?

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.

Labour permission is a Vietnam door. Treaty and home-side traps sit on the filed passport overlays.

Eight passports · Vietnam

Passport overlays for Vietnam

Passport	Treaty	Short-stay	Relief	Open
Australia	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home, then centre of vital interests Source [1992] ATS 44 Article 4 paragraph 3 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source [1992] ATS 44 Article 15 paragraph 2(a) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam tax
Singapore	yes Source SSO Income Tax (Singapore — Vietnam) Order 1994 — Agreement signed Hanoi 2 March 1994 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → mutual agreement Source SSO Order 1994 Art 4(2) — no nationality step before MAP (unlike some OECD models) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source SSO Order 1994 Art 15 — aggregate not exceeding 183 days in the calendar year (one limb) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SSO Order 1994 Art 15 / Art 24; nguon/SG_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Vietnam tax
South Korea	yes Source Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Korea–Vietnam DTA Art 4(2)(a)–(d) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source Korea–Vietnam DTA Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Vietnam tax
China	yes Source China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source China–Vietnam DTA Art 4(2)(a)–(d) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source China–Vietnam DTA Art 15(2)(a) — ≤183 days in the calendar year (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Vietnam DTA Art 15 / Art 23; nguon/CN_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Vietnam tax
Japan	yes Source Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Japan–Vietnam DTA Art 4(2)(a)–(d) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source Japan–Vietnam DTA Art 15 — ≤183 days in the calendar year (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Vietnam tax
United Kingdom	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source SI 1994/3216 Schedule Art 4(2)(a)–(d) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source SI 1994/3216 Schedule Art 15 — 183 days within any 12 months (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Vietnam tax
Canada	yes Source Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Canada–Vietnam Income Tax Agreement Art 4(2) — treaty-accord.gc.ca id 102424 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Vietnam tax
United States	No treaty in force Art 4 yes Source No in-force US–Vietnam income tax treaty → no Art 4 dual-residence cascade between the two states Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	—	domestic foreign tax credit only (Form 1116) — no in-force treaty Source IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Vietnam tax

Other headaches on Vietnam SSA · pensions · remittance · traps

Passport	SSA	Pensions	Foreign income	Home traps
AU	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source [1992] ATS 44 Article 18 paragraph 1 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
SG	no Source Singapore has no bilateral social security / CPF totalisation agreement with Vietnam; CPF membership turns on SC/SPR status (CPF Board), not a VN SSA certificate path Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SSO Order 1994 Art 18 — pensions taxable only in residence state (subject to Art 19) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/SG_SIDE_TRAPS.md — IRAS residence/territorial + IR21 + CPF leave; gates only Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
KR	yes Source MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Korea–Vietnam DTA Art 18 — pensions taxable only in residence state (subject to Art 19(2)) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/KR_SIDE_TRAPS.md — 183-day residence / worldwide / exit-tax gates; no dollar bills Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CN	no Source MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source China–Vietnam DTA Art 18(1) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/CN_SIDE_TRAPS.md — 183-day / worldwide / six-year gates Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
JP	no Source MHLW / JPS social security agreement country lists — Vietnam not among agreements in force; MOFA press release 18 July 2025 only announces commencement of intergovernmental negotiations Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan–Vietnam DTA Art 18 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/JP_SIDE_TRAPS.md — domicile/1yr / worldwide / exit tax gates Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
UK	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Vietnam as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SI 1994/3216 Schedule Art 18(1) — pensions/annuities taxable only in residence state (subject to Art 19(2)) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/UK_SIDE_TRAPS.md — HS278 / TCGA s10A / FIG regime; gates only, no dollar bills Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CA	no Source CRA — Countries that have an international social security agreement with Canada — Vietnam absent from the published table (as of page update 2024-07-23) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	15% Source Canada–Vietnam DTA Art 18(2) — periodic pension payments (other than social-security legislation) source tax ≤15% of gross Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/CA_SIDE_TRAPS.md — CRA emigrant dispositions / ITA s128.1; gates only Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
US	no Source SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source IRS tax treaty tables / Pub 901 practice — Vietnam not listed as in-force income tax treaty partner; Nareif treaty table note: signed 2015 not yet in effect — with no in-force DTA there is no treaty pension article to allocate private pensions Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.

Earn in Vietnam — what foreigners actually do for money

Field briefing — clusters that dominate foreigner income

How to read any earn path

1. Name the money

2. Open stay, then labour

3. Ask who may tax it

Five doors at a glance

1. Vietnam employer salary

2. Foreign remote pay

3. Invest or own an entity

4. Business-tax limbs (not a hộ registration door)

5. Family stay + work-permit exemption

Quick atlas — form → door

Dead ends we publish

Tax — residence is the switch

What we do not invent

Open a door

Common questions

Passport overlays for Vietnam

Earn in Vietnam — what foreigners actually do for money

Field briefing — clusters that dominate foreigner income

How to read any earn path

1. Name the money

2. Open stay, then labour

3. Ask who may tax it

Five doors at a glance

1. Vietnam employer salary

2. Foreign remote pay

3. Invest or own an entity

4. Business-tax limbs (not a hộ registration door)

5. Family stay + work-permit exemption

Quick atlas — form → door

Dead ends we publish

Tax — residence is the switch

What we do not invent

Open a door

Common questions

Passport overlays for Vietnam