Own a business in Vietnam — enterprise, not hộ

In plain termsForeigners who actually open cafés, restaurants, shops, and service companies incorporate. Household-business registration is closed to non-citizens (

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.

). Capital then decides stay symbols and work-permit limbs.

What people are really doing

On the ground you see foreign-owned coffee shops, milk-tea and F&B brands, restaurants, small trading companies, and consulting LLCs. Market access for many F&B services is open to foreign ownership in practice — but open market access is not a tourist stamp and not a hộ registration. You still need an investment / enterprise stack, then sector licenses (food safety, fire safety, and similar) that sit outside this immigration briefing.

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.

). Purpose, symbol, temporary residence card, and work rights stay 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.

The hộ kinh doanh dead end

Vietnamese friends register hộ. Foreigners often ask for the same form. Statute answer: NĐ 168/2025 Điều 82 limits establishment to Vietnamese citizens with full civil capacity. That gate is filed as

yes

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

NĐ 68 revenue thresholds are a tax door for residents with production or business activity — not a registration product for foreigners. 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.

). Do not borrow the figure as “permission to open a café.”

Enterprise path — café, F&B, shop, company

Practical path: incorporate a Vietnamese enterprise under investment and enterprise law, then operate under the company’s licenses. Capital contribution feeds ĐT symbols. 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 in work-permit exemptions for certain owners and board members.

Company → ĐT → TRC — ordered, not automatic

Step	What opens	What fails
Enterprise	Foreign-invested company / commercial presence — not hộ.	Household-business registration for non-citizens.
ĐT band	Capital feeds the investment symbol that matches the filed band.	Treating any ĐT stamp as a work permit.
TRC	Only when the symbol is on the eligible list and capital clears — ĐT3 can.	ĐT4 often fails temporary residence.
Labour	Founder setup skip while establishing; capital-line exemptions when filed.	Board/owner work under 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. still needing a permit.

Deep: invest purpose · ĐT3 · ĐT4 trap · ĐT table · founder WP skip.

ĐT3 can reach the TRC-eligible list when capital clears the filed band. ĐT4 is the trap: an investment stamp that often fails temporary residence. Below the capital line, board/owner work can still be permit-required form l (

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.

Franchise and brand entry

Foreign brands entering via franchise still need a Vietnam entity and investment paper — plus franchise registration practice under trade rules. That is commercial procedure, not a fifth immigration door. Stay and labour still map to invest / employer limbs above.

Founder exemption vs long-run owner

Person responsible for establishing a commercial presence (

yes

Source NĐ 219/2025/NĐ-CP Điều 7 khoản 10

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

). Useful while you set up. After the company runs, you are usually an owner/board on the capital line — or an employee of your own entity on the ordinary permit stack.

Tax after you open

Company tax and personal tax are different machines. Your own salary or director pay can still feed Vietnam residence tests. 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.

). Run days on the calculator, then your passport overlay.

What we will not invent

Open the next door

Hộ kinh doanh is closedRegistration requires Vietnamese citizenship.Founder setup skipEstablishing the presence can skip a work permit. Operating cannot.Earn hubAll five doors Invest purposeCapital → ĐT → TRC ĐT4 trapStamp without TRC Work permitOwner / board limbs

Citable fact — hộ dead end1 copyable source sentences

One sentence per cell for assistants and notes. Figures still age out, so check the stamp.

As of Aug 2026, Registering a household business (hộ kinh doanh) requires Vietnamese citizenship: yes. https://thonexpat.com/vietnam/earn/own-business

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

Can a foreigner open a café in Vietnam?

Yes through an enterprise (foreign-invested company) on the invest door — not by registering a household business. NĐ 168/2025 Điều 82 limits hộ kinh doanh establishment to Vietnamese citizens.

Can I register a hộ kinh doanh as a foreigner?

No. Household-business registration requires Vietnamese citizenship under NĐ 168/2025 Điều 82. Do not treat NĐ 68 revenue thresholds as a registration right.

Does opening a company automatically give me a TRC?

No. Incorporate first. Capital feeds ĐT symbols. Temporary residence follows only when the symbol sits on the eligible list and the capital band clears — ĐT3 can; ĐT4 often fails. Owner or board labour can still need a work permit below the capital line.

Is investing the same as working in my own shop?

No. Capital opens investment symbols and sometimes work-permit exemptions. Day-to-day labour and tax residence are separate doors. A ĐT stamp is not a work permit.

What is the 3 billion VND line?

It appears in investment symbols and again in work-permit exemptions for certain owners and board members. Below the line, board/owner work can still be a permit-required form.

Own a business in Vietnam — enterprise, not hộ

In plain termsForeigners who actually open cafés, restaurants, shops, and service companies incorporate. Household-business registration is closed to non-citizens (

yes

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

). Capital then decides stay symbols and work-permit limbs.

What people are really doing

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.

). Purpose, symbol, temporary residence card, and work rights stay 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.

The hộ kinh doanh dead end

yes

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

NĐ 68 revenue thresholds are a tax door for residents with production or business activity — not a registration product for foreigners. 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.

). Do not borrow the figure as “permission to open a café.”

Enterprise path — café, F&B, shop, company

Practical path: incorporate a Vietnamese enterprise under investment and enterprise law, then operate under the company’s licenses. Capital contribution feeds ĐT symbols. 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 in work-permit exemptions for certain owners and board members.

Company → ĐT → TRC — ordered, not automatic

Step	What opens	What fails
Enterprise	Foreign-invested company / commercial presence — not hộ.	Household-business registration for non-citizens.
ĐT band	Capital feeds the investment symbol that matches the filed band.	Treating any ĐT stamp as a work permit.
TRC	Only when the symbol is on the eligible list and capital clears — ĐT3 can.	ĐT4 often fails temporary residence.
Labour	Founder setup skip while establishing; capital-line exemptions when filed.	Board/owner work under 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. still needing a permit.

Deep: invest purpose · ĐT3 · ĐT4 trap · ĐT table · founder WP skip.

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.

Franchise and brand entry

Founder exemption vs long-run owner

Person responsible for establishing a commercial presence (

yes

Source NĐ 219/2025/NĐ-CP Điều 7 khoản 10

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

). Useful while you set up. After the company runs, you are usually an owner/board on the capital line — or an employee of your own entity on the ordinary permit stack.

Tax after you open

Company tax and personal tax are different machines. Your own salary or director pay can still feed Vietnam residence tests. 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.

). Run days on the calculator, then your passport overlay.

What we will not invent

Open the next door

Citable fact — hộ dead end1 copyable source sentences

One sentence per cell for assistants and notes. Figures still age out, so check the stamp.

As of Aug 2026, Registering a household business (hộ kinh doanh) requires Vietnamese citizenship: yes. https://thonexpat.com/vietnam/earn/own-business

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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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

Can a foreigner open a café in Vietnam?

Yes through an enterprise (foreign-invested company) on the invest door — not by registering a household business. NĐ 168/2025 Điều 82 limits hộ kinh doanh establishment to Vietnamese citizens.

Can I register a hộ kinh doanh as a foreigner?

No. Household-business registration requires Vietnamese citizenship under NĐ 168/2025 Điều 82. Do not treat NĐ 68 revenue thresholds as a registration right.

Does opening a company automatically give me a TRC?

Is investing the same as working in my own shop?

No. Capital opens investment symbols and sometimes work-permit exemptions. Day-to-day labour and tax residence are separate doors. A ĐT stamp is not a work permit.

What is the 3 billion VND line?

It appears in investment symbols and again in work-permit exemptions for certain owners and board members. Below the line, board/owner work can still be a permit-required form.