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). 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 (no). Purpose, symbol, temporary residence card, and work rights stay four separate decisions (yes).
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.
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 annual revenue, PIT relief under that decree requires tax residence (yes). 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 line appears in work-permit exemptions for certain owners and board members.
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).
Deep: invest purpose · ĐT3 · ĐT4 trap · ĐT table.
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). 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). Non-resident Vietnam-source only (yes). Run days on the calculator, then your passport overlay.
What we will not invent
Open the next door
- Day-count threshold for Vietnam tax residenceLuật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1183 dayschecked Aug 2026
- How arrival and departure days are countedNĐ 253/2026/NĐ-CP Điều 4 khoản 1arrival_and_departure_each_count_as_one_daychecked Aug 2026
- Habitual abode in Vietnam is an alternate residence testLuật 109/2025/QH15 Điều 2 khoản 2 điểm byeschecked Aug 2026
- Lease days that count as a habitual abodeNĐ 253/2026/NĐ-CP Điều 4 khoản 2 điểm b183 dayschecked Aug 2026
- TRC temporary address counts as habitual abode for foreignersNĐ 253/2026/NĐ-CP Điều 4 khoản 2 điểm ayeschecked Aug 2026
- Habitual abode + under 183 days + no foreign CoR → still VN residentNĐ 253/2026/NĐ-CP Điều 4 khoản 3yeschecked Aug 2026
- Vietnam tax residents are taxed on worldwide incomeLuật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm ayeschecked Aug 2026
- Non-residents are taxed only on Vietnam-source incomeLuật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm byeschecked Aug 2026
- Flat rate on Vietnam-source employment income for non-residentsLuật 109/2025/QH15 Điều 21; NĐ 253/2026/NĐ-CP Điều 64 khoản 120%checked Aug 2026
- Dependent's average monthly income ceilingTT 87/2026/TT-BTC Điều 3 khoản 13000000 VND/monthchecked Aug 2026
- Foreign-paid pension received while living/working in Vietnam is PIT-exemptNĐ 253/2026/NĐ-CP Điều 27 khoản 1yeschecked Aug 2026
- TT 111/2013/TT-BTC is replaced by TT 87/2026TT 87/2026/TT-BTC Điều 6 khoản 2yeschecked Aug 2026
- Annual business revenue at or below which household/individual business has no PIT under the filed thresholdNĐ 68/2026/NĐ-CP Điều 4 khoản 1; Luật 109/2025 Điều 7 khoản 1 (threshold delegated)500000000 VNDchecked Aug 2026
- Resident employment progressive rate — bracket 1Luật 109/2025/QH15 Điều 9 — bậc 15%checked Aug 2026
- Bracket 1 taxable income up to (annual)Luật 109/2025/QH15 Điều 9 — bậc 1 đến 120 triệu/năm120000000 VNDchecked Aug 2026
- Resident employment progressive rate — bracket 2Luật 109/2025/QH15 Điều 9 — bậc 210%checked Aug 2026
- Bracket 2 taxable income up to (annual)Luật 109/2025/QH15 Điều 9 — bậc 2 đến 360 triệu/năm360000000 VNDchecked Aug 2026
- Resident employment progressive rate — bracket 3Luật 109/2025/QH15 Điều 9 — bậc 320%checked Aug 2026
- Bracket 3 taxable income up to (annual)Luật 109/2025/QH15 Điều 9 — bậc 3 đến 720 triệu/năm720000000 VNDchecked Aug 2026
- Resident employment progressive rate — bracket 4Luật 109/2025/QH15 Điều 9 — bậc 430%checked Aug 2026
- Bracket 4 taxable income up to (annual)Luật 109/2025/QH15 Điều 9 — bậc 4 đến 1.200 triệu/năm1,200,000,000 VNDchecked Aug 2026
- Resident employment progressive rate — bracket 5 (above)Luật 109/2025/QH15 Điều 9 — bậc 535%checked Aug 2026
- Number of progressive PIT bracketsLuật 109/2025/QH15 Điều 9 — five brackets (15% and 25% limbs removed vs 2007 law)5checked Aug 2026
- Personal family-circumstance relief per monthLuật 109/2025/QH15 Điều 10 khoản 1 điểm a15500000 VND/monthchecked Aug 2026
- Dependent relief per dependent per monthLuật 109/2025/QH15 Điều 10 khoản 1 điểm b6200000 VND/monthchecked Aug 2026
- Annual business revenue at or below which household/individual business is not subject to VAT under the filed thresholdNĐ 68/2026/NĐ-CP Điều 3 khoản 1500000000 VNDchecked Aug 2026
- NĐ 68 household/individual business PIT relief limb applies to tax residentsNĐ 68/2026/NĐ-CP Điều 4 khoản 1 — opens with cá nhân cư trúyeschecked Aug 2026
- Business revenue above the NĐ 68 threshold follows Luật 109 Điều 7 PIT rulesNĐ 68/2026/NĐ-CP Điều 4 khoản 2 → Luật 109/2025 Điều 7yeschecked Aug 2026
- Registering a household business (hộ kinh doanh) requires Vietnamese citizenshipNĐ 168/2025/NĐ-CP Điều 82 — cá nhân/thành viên hộ gia đình là công dân Việt Nam có năng lực hành vi dân sự đầy đủ được quyền thành lập hộ kinh doanh (nguon/ND_168_2025_HKD_REG.md; secondary confirm via LuatVietnam policy note)yeschecked Aug 2026
Common questions
- 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.
- 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.