Vietnam tax for foreigners — residence and rates

Start here — three doors

Vietnam tax residence. Day count or habitual abode — not your visa. Residency tests.
What Vietnam reaches. Resident → worldwide income. Non-resident → Vietnam-source, often flat 20% on employment. What Vietnam reaches · calculator.
Your passport overlay. Home-country traps and treaties sit beside Vietnam — open the matching pair. Passport overlays.

Terms and codes on this pagePlain-language gloss for tax residence and treaty shorthand.

Tax residence: Vietnam’s personal-income-tax switch — separate from visa or TRC status.
Worldwide income: What Vietnam can reach once you are a tax resident — including foreign remote pay.
DTA: Double tax agreement (treaty) — allocates taxing rights when two countries claim you.
Art 4: Treaty tie-breaker for dual domestic residence — permanent home, centre of vital interests, and related tests.
Overlay: A passport-pair page that files home-country traps against Vietnam residence.
FEIE · FBAR: US Foreign Earned Income Exclusion, and the foreign-bank-account report filed to FinCEN.
FIG · Super · IR21: UK Foreign Income and Gains regime; Australian superannuation; Singapore leaver tax-clearance form.

Vietnam tax residence

You usually become a resident if you are present

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.

in a tax year — or if Vietnam is your habitual abode (for example a TRC address, or a lease of

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.

). Short stays can still trigger residence when abode applies and you cannot show a foreign certificate of residence.

Read the residency tests step by step — that page is the front door.

What Vietnam reaches

Resident: Vietnam reaches worldwide income, including remote foreign pay.

Non-resident: Vietnam reaches Vietnam-source income. Employment is often 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.

under the filed cells.

Want a first pass with your own days and figures? Open the position calculator. It refuses to invent a rate when a required cell is stale.

Your passport overlay

A treaty (

DTA

double-tax agreement between two countries

) can allocate taxing rights when both countries claim you. Domestic traps —

Super

Australian superannuation — retirement savings, with its own exit rules

IR21

Singapore tax-clearance form an employer files when a foreign employee leaves

, exit tax,

FEIE

US Foreign Earned Income Exclusion — shelters a capped slice of foreign wages if you meet the residence or presence test

OAS

Old Age Security — Canadian public pension

GIS

Guaranteed Income Supplement — Canadian low-income top-up, usually stops abroad

— stay on the home-country side. Open the overlay that matches your passport:

Eight passport overlays at a glanceTreaty status and home-side traps for AU · SG · KR · CN · JP · UK · CA · US.

Passport	Treaty with Vietnam	Home-side traps
Australia	DTA ATS 44	Super · CGT I1 · Age Pension AWLR · no SSA
Singapore	DTA 1994 + Protocol	Territorial base · IR21 · CPF status · no SSA
South Korea	DTA 1994 + Protocol	183 spans years · exit tax · SSA 2024
China	DTA in force	Six-year rule · domicile · hukou clearance · no SSA
Japan	DTA in force	Exit tax ¥100m · nenkin abroad · SSA pending
United Kingdom	DTA + MLI	TNR · FIG · State Pension uprating geography
Canada	DTA in force	Departure tax · OAS/GIS · Art 18 source · no SSA
United States	No in-force income DTA	Citizenship tax · FEIE · FBAR · Form 8938 · no Totalization

Who files the yearly return

Who files PIT finalizationPayer, employee, or you before exit — not a January rumour.Employer withholdingContracted Vietnam days, including cost-recharge.US W-2 while living herePayroll form is not a Vietnam exemption. No DTA.Dependent reliefWho counts, and the income ceiling — not the bracket table.

Partial consequence notes

These pages are lifestyle / ops consequences after stay and tax — statute tables where we have them, labelled partial. They are not a second pillar beside visa and tax.

HousingLease / address → abode risk. Partial.BankingAccount gates after stay. Partial.Health coverBHYT / private — not visa. Partial.SchoolsFamily consequence. Partial.Driving licenceOps after stay. Partial.

When both countries say “resident”

Client trapVietnam’s 183-day machine is not Australia’s (or anyone else’s) residence tests. Adding the two day counts together proves nothing. If both claim you, the treaty Art 4 cascade decides — for Australia: permanent home, then centre of vital interests. The calculator can warn when both day counts look high; it will not invent your permanent home.

Example walkthrough: Australia → Vietnam · dual residence.

Stay is not tax — but it feeds the calendar

Immigration status creates the days tax residence reads. Labour permission is still separate. Visa & stay · Work permit.

Purpose doors that hit tax first

Some purposes are tax questions before they are immigration products. Earning doors map: /vietnam/earn.

Earn in VietnamFive lawful doors · stay · labour · tax Remote workNo dedicated visa — days still feed residence.Long stay without workNo retirement visa · pension geography traps.Vietnam employerLabour + stay + tax days together.VisitShort stay can still trip day counts.

Income types

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.
) — includes foreign remote pay.
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.
.
Household / individual business PIT relief 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 for tax residents (
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.
). Above threshold → Luật 109 (
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.
).

Common questions

Is Vietnam tax residence the same as my visa or TRC?

No. Your visa or temporary residence card says you may stay. Tax residence is a separate test: how many days you were here, and whether Vietnam is your habitual abode. Same calendar — different paperwork.

What does Vietnam tax if I am a tax resident?

Worldwide income. That includes salary paid by a foreign employer while you live here. Residence is the switch; the pay slip location is not.

What if I am not a Vietnam tax resident?

Vietnam taxes Vietnam-source income only. Employment income for non-residents is generally a flat 20% under the filed rules — not the resident progressive brackets.

Why do I also need my passport’s tax page?

Vietnam decides its own reach. Your home country may still tax you (or treat a departure, Super, CPF, FEIE, or pension rules). Treaties and domestic traps sit on the passport overlays. The overlays file the gates; they do not invent your bill.

Vietnam tax is the destination machine. Your passport still has its own traps — open the matching overlay.

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.

Start here — three doors

Vietnam tax residence. Day count or habitual abode — not your visa. Residency tests.
What Vietnam reaches. Resident → worldwide income. Non-resident → Vietnam-source, often flat 20% on employment. What Vietnam reaches · calculator.
Your passport overlay. Home-country traps and treaties sit beside Vietnam — open the matching pair. Passport overlays.

Terms and codes on this pagePlain-language gloss for tax residence and treaty shorthand.

Tax residence: Vietnam’s personal-income-tax switch — separate from visa or TRC status.
Worldwide income: What Vietnam can reach once you are a tax resident — including foreign remote pay.
DTA: Double tax agreement (treaty) — allocates taxing rights when two countries claim you.
Art 4: Treaty tie-breaker for dual domestic residence — permanent home, centre of vital interests, and related tests.
Overlay: A passport-pair page that files home-country traps against Vietnam residence.
FEIE · FBAR: US Foreign Earned Income Exclusion, and the foreign-bank-account report filed to FinCEN.
FIG · Super · IR21: UK Foreign Income and Gains regime; Australian superannuation; Singapore leaver tax-clearance form.

Vietnam tax residence

You usually become a resident if you are present

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.

in a tax year — or if Vietnam is your habitual abode (for example a TRC address, or a lease of

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.

). Short stays can still trigger residence when abode applies and you cannot show a foreign certificate of residence.

Read the residency tests step by step — that page is the front door.

What Vietnam reaches

Resident: Vietnam reaches worldwide income, including remote foreign pay.

Non-resident: Vietnam reaches Vietnam-source income. Employment is often 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.

under the filed cells.

Want a first pass with your own days and figures? Open the position calculator. It refuses to invent a rate when a required cell is stale.

Your passport overlay

A treaty (

DTA

double-tax agreement between two countries

) can allocate taxing rights when both countries claim you. Domestic traps —

Super

Australian superannuation — retirement savings, with its own exit rules

IR21

Singapore tax-clearance form an employer files when a foreign employee leaves

, exit tax,

FEIE

US Foreign Earned Income Exclusion — shelters a capped slice of foreign wages if you meet the residence or presence test

OAS

Old Age Security — Canadian public pension

GIS

Guaranteed Income Supplement — Canadian low-income top-up, usually stops abroad

— stay on the home-country side. Open the overlay that matches your passport:

Eight passport overlays at a glanceTreaty status and home-side traps for AU · SG · KR · CN · JP · UK · CA · US.

Passport	Treaty with Vietnam	Home-side traps
Australia	DTA ATS 44	Super · CGT I1 · Age Pension AWLR · no SSA
Singapore	DTA 1994 + Protocol	Territorial base · IR21 · CPF status · no SSA
South Korea	DTA 1994 + Protocol	183 spans years · exit tax · SSA 2024
China	DTA in force	Six-year rule · domicile · hukou clearance · no SSA
Japan	DTA in force	Exit tax ¥100m · nenkin abroad · SSA pending
United Kingdom	DTA + MLI	TNR · FIG · State Pension uprating geography
Canada	DTA in force	Departure tax · OAS/GIS · Art 18 source · no SSA
United States	No in-force income DTA	Citizenship tax · FEIE · FBAR · Form 8938 · no Totalization

Who files the yearly return

Partial consequence notes

These pages are lifestyle / ops consequences after stay and tax — statute tables where we have them, labelled partial. They are not a second pillar beside visa and tax.

When both countries say “resident”

Example walkthrough: Australia → Vietnam · dual residence.

Stay is not tax — but it feeds the calendar

Immigration status creates the days tax residence reads. Labour permission is still separate. Visa & stay · Work permit.

Purpose doors that hit tax first

Some purposes are tax questions before they are immigration products. Earning doors map: /vietnam/earn.

Income types

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.
) — includes foreign remote pay.
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.
.
Household / individual business PIT relief 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 for tax residents (
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.
). Above threshold → Luật 109 (
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.
).

Common questions

Is Vietnam tax residence the same as my visa or TRC?

What does Vietnam tax if I am a tax resident?

Worldwide income. That includes salary paid by a foreign employer while you live here. Residence is the switch; the pay slip location is not.

What if I am not a Vietnam tax resident?

Vietnam taxes Vietnam-source income only. Employment income for non-residents is generally a flat 20% under the filed rules — not the resident progressive brackets.

Why do I also need my passport’s tax page?

Vietnam tax is the destination machine. Your passport still has its own traps — open the matching overlay.

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.