Sunrise over Landmark 81 and Ho Chi Minh City

Vietnam tax residency — 183 days and habitual abode

In plain termsThink of this as the on/off switch for Vietnam personal income tax. If the switch is on, Vietnam can reach your worldwide income — including remote foreign pay. If it is off, Vietnam usually only reaches Vietnam-source income. Your visa is not this switch.

Ho Chi Minh City · day count / abode

Start here — three doors

You hit 183 days. Test A is met. Vietnam can tax worldwide income. Day-count test.
You stay under 183 but have habitual abode. A TRC address or a long lease can still flip the switch — especially without a foreign certificate of residence. Habitual-abode test.
You are a non-resident. Vietnam usually reaches Vietnam-source income only. Employment is often flat 20% under the filed cells. If resident · if not · calculator.

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

Tax resident: Vietnam’s personal-income-tax switch is on — worldwide income can be in scope.
183-day test: Physical presence threshold in a tax year. Arrival and departure each count as one day.
Habitual abode: Alternate residence test — TRC address or a long lease can count even under 183 days.
CoR: Foreign certificate of residence — missing it can tip the under-183 abode trap.
PIT · Luật 109: Personal income tax under Luật Thuế TNCN 109/2025 — five employment brackets on file.
Art 4: Treaty tie-breaker when two countries both claim you as resident — lives on passport overlays.

The tests come from Luật Thuế TNCN 109/2025 and Nghị định 253/2026. The calculator only uses dated cells from this page — it will not invent a day-count rule.

Test A — day count

Count the days you were physically in Vietnam. If you reach

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.

, Test A is met.

Threshold
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.
in a tax year (Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1).
How days are counted
Rule: arrival_and_departure_each_count_as_one_day — NĐ 253/2026/NĐ-CP Điều 4 khoản 1. Arrival and departure each count as one day.

Test B — habitual abode (even under 183 days)

Why this mattersMany people stay “under 183” and assume they are safe. Habitual abode can still make you a resident — especially with a TRC address or a long lease, and no foreign certificate of residence.

Habitual abode is an alternate residence test (

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.

TRC address
For foreigners, a TRC temporary address can count (
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.
). Stay status feeds the abode test — it is not itself a tax form.
Long lease
Lease of
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.
can count as abode (NĐ 253/2026/NĐ-CP Điều 4 khoản 2 điểm b).
No foreign certificate of residence
Habitual abode + under 183 days + no foreign CoR → still Vietnam resident (
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.
).

If resident · if not

Status	What Vietnam reaches
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. ) — including remote foreign 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 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.

Status

What Vietnam reaches

Resident

Worldwide income (

yes

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

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) — including remote foreign 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

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

). Employment 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

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

Resident employment — five brackets (not seven)

Common mistakeOlder guides still show seven PIT brackets. Luật 109/2025 Điều 9 dropped the old 15% and 25% limbs. If a calculator still quotes seven steps, stop using it for Vietnam employment from the second bracket up.

Dated cells below — amounts are statute gates, not your personal computation.

Five PIT brackets (annual taxable income)Rates and ceilings from Luật 109 — not a full personal bill.

Bracket	Taxable income / year (up to)	Rate
1	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.	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.
2	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.	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.
3	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.	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.
4	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.	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.
5 (above)	—	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.

Bracket count:

Source Luật 109/2025/QH15 Điều 9 — five brackets (15% and 25% limbs removed vs 2007 law)

Checked Aug 2026 · Band low · Status fresh

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. Personal relief

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.

· dependent relief

6200000 VND/month

Source Luật 109/2025/QH15 Điều 10 khoản 1 điểm b

Checked Aug 2026 · Band high · Status fresh

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

(high volatility — UBTVQH can adjust). The calculator on this site does not invent a full progressive bill yet; it cites residence and non-resident employment cells.

Pensions · dependents · household business

Foreign-paid pension
Received while living/working in Vietnam — PIT exempt (
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.
). TT 111/2013 is replaced (
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.
); the exemption now lives at nghị định level. Portability of an Australian Age Pension is a separate DSS machine — see AU→VN overlay (Age Pension trap).
Dependent income ceiling
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.
(TT 87/2026/TT-BTC Điều 3 khoản 1). Circular-level — high volatility; foreigners need competent-authority relationship docs (TT 87 Điều 4.7 — procedure risk stated, not invented).
Household / individual business threshold
Annual revenue 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.
— no PIT under the filed threshold. Above that, other methods apply — brackets are not invented here.

Immigration feeds the calendar — not the form

A lawful visa / TRC can still cross the 183-day line. A short visit can still trigger abode if a TRC address or long lease is in play. Work rights are a third machine — work permit.

Visa runs do not reset this switch

People hop to Cambodia or Thailand to renew an entry stamp and assume the tax clock restarts. Immigration exit can renew a visit symbol. It does not, by itself, erase Test A days already counted, a lease of

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.

, a TRC address that feeds habitual abode, or the filed trap when abode exists and you cannot show a foreign CoR (

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.

Remote workers: the published immigration gap lives on /for/remote. Tax still runs whether or not a DN visa exists.

When another country also claims you

Vietnam’s day-count / abode machine is not interchangeable with home-country tests. Dual domestic residence uses the relevant DTA Art 4 tie-breaker. Start at the tax hub, then the pair that matches your passport — Australia, Japan, China, Korea, and the others filed there.

All cells on this page

Citable facts5 copyable source sentences

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

As of Aug 2026, Day-count threshold for Vietnam tax residence: 183 days. https://thonexpat.com/vietnam/tax-residency
As of Aug 2026, Habitual abode in Vietnam is an alternate residence test: yes. https://thonexpat.com/vietnam/tax-residency
As of Aug 2026, TRC temporary address counts as habitual abode for foreigners: yes. https://thonexpat.com/vietnam/tax-residency
As of Aug 2026, Vietnam tax residents are taxed on worldwide income: yes. https://thonexpat.com/vietnam/tax-residency
As of Aug 2026, Non-residents are taxed only on Vietnam-source income: yes. https://thonexpat.com/vietnam/tax-residency

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
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
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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
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
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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
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
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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
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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
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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
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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
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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
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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
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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
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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 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
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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 many days make you a Vietnam tax resident?

183 days in a tax year is the main day-count threshold. Arrival day and departure day each count as one day. The statute citations sit on the cells below.

What if I stay under 183 days?

You can still be a resident under the habitual-abode test. A TRC address, or a lease of 183+ days, can count. If you have habitual abode, stay under 183 days, and cannot show a foreign certificate of residence, Vietnam can still treat you as resident — that is the trap short-stay planners miss.

Do visa runs reset Vietnam tax residence?

No as a default. Leaving and re-entering can renew an immigration stamp. It does not erase the day-count calendar, a long lease that feeds habitual abode, a TRC address, or the trap when abode exists and you cannot show a foreign certificate of residence. Visa and tax are separate machines.

What is a foreign certificate of residence (CoR) for this page?

A certificate from another country that you are tax resident there. On Vietnam’s abode limb, habitual abode plus under 183 days plus no foreign CoR can still leave you a Vietnam resident under the filed cell. This page does not invent an outbound Vietnam-issued CoR form for home-country claims.

What does Vietnam tax if I am a resident?

Worldwide income — including remote pay from a foreign employer. Where the employer sits does not switch that off once you are a Vietnam tax resident.

What if I am a non-resident?

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

What if another country also claims me?

Each country runs its own residence test. When both claim you, look at the treaty Art 4 tie-breaker on your passport overlay. We will not pick a winner without permanent-home and vital-interests facts.

Is there a US–Vietnam tax treaty that fixes dual residence?

No. There is no in-force US–Vietnam income tax treaty, so there is no Art 4 between the two states. US citizens can still face US worldwide tax plus FEIE, FBAR, and Form 8938 — see the US overlay.

Do foreign pensions change Vietnam tax residence?

No. Residence is about days and abode. Who may tax a pension is a separate treaty question (Art 18, and Canada’s source limb). Geography traps such as UK State Pension uprating or Australian Age Pension AWLR are on the overlays.

Vietnam residence is only half the file. Your passport still has its own traps — open the matching overlay before you assume ‘Vietnam only’.

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.

Vietnam tax residency — 183 days and habitual abode

Ho Chi Minh City · day count / abode

Start here — three doors

You hit 183 days. Test A is met. Vietnam can tax worldwide income. Day-count test.
You stay under 183 but have habitual abode. A TRC address or a long lease can still flip the switch — especially without a foreign certificate of residence. Habitual-abode test.
You are a non-resident. Vietnam usually reaches Vietnam-source income only. Employment is often flat 20% under the filed cells. If resident · if not · calculator.

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

Tax resident: Vietnam’s personal-income-tax switch is on — worldwide income can be in scope.
183-day test: Physical presence threshold in a tax year. Arrival and departure each count as one day.
Habitual abode: Alternate residence test — TRC address or a long lease can count even under 183 days.
CoR: Foreign certificate of residence — missing it can tip the under-183 abode trap.
PIT · Luật 109: Personal income tax under Luật Thuế TNCN 109/2025 — five employment brackets on file.
Art 4: Treaty tie-breaker when two countries both claim you as resident — lives on passport overlays.

The tests come from Luật Thuế TNCN 109/2025 and Nghị định 253/2026. The calculator only uses dated cells from this page — it will not invent a day-count rule.

Test A — day count

Count the days you were physically in Vietnam. If you reach

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.

, Test A is met.

Threshold
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 (Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1).
How days are counted
Rule: arrival_and_departure_each_count_as_one_day — NĐ 253/2026/NĐ-CP Điều 4 khoản 1. Arrival and departure each count as one day.

Test B — habitual abode (even under 183 days)

Habitual abode is an alternate residence test (

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.

TRC address
For foreigners, a TRC temporary address can count (
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.
). Stay status feeds the abode test — it is not itself a tax form.
Long lease
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.
can count as abode (NĐ 253/2026/NĐ-CP Điều 4 khoản 2 điểm b).
No foreign certificate of residence
Habitual abode + under 183 days + no foreign CoR → still Vietnam resident (
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.
).

If resident · if not

Status	What Vietnam reaches
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. ) — including remote foreign 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 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.

Status

What Vietnam reaches

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.

) — including remote foreign 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 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.

Resident employment — five brackets (not seven)

Dated cells below — amounts are statute gates, not your personal computation.

Five PIT brackets (annual taxable income)Rates and ceilings from Luật 109 — not a full personal bill.

Bracket	Taxable income / year (up to)	Rate
1	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.	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.
2	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.	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.
3	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.	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.
4	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.	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.
5 (above)	—	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.

Bracket count:

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.

. Personal relief

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.

· dependent relief

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.

(high volatility — UBTVQH can adjust). The calculator on this site does not invent a full progressive bill yet; it cites residence and non-resident employment cells.

Pensions · dependents · household business

Foreign-paid pension
Received while living/working in Vietnam — 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.
). TT 111/2013 is replaced (
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.
); the exemption now lives at nghị định level. Portability of an Australian Age Pension is a separate DSS machine — see AU→VN overlay (Age Pension trap).
Dependent income ceiling
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.
(TT 87/2026/TT-BTC Điều 3 khoản 1). Circular-level — high volatility; foreigners need competent-authority relationship docs (TT 87 Điều 4.7 — procedure risk stated, not invented).
Household / individual business threshold
Annual revenue 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.
— no PIT under the filed threshold. Above that, other methods apply — brackets are not invented here.

Immigration feeds the calendar — not the form

A lawful visa / TRC can still cross the 183-day line. A short visit can still trigger abode if a TRC address or long lease is in play. Work rights are a third machine — work permit.

Visa runs do not reset this switch

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.

, a TRC address that feeds habitual abode, or the filed trap when abode exists and you cannot show a foreign CoR (

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.

Remote workers: the published immigration gap lives on /for/remote. Tax still runs whether or not a DN visa exists.

When another country also claims you

All cells on this page

Citable facts5 copyable source sentences

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

As of Aug 2026, Day-count threshold for Vietnam tax residence: 183 days. https://thonexpat.com/vietnam/tax-residency
As of Aug 2026, Habitual abode in Vietnam is an alternate residence test: yes. https://thonexpat.com/vietnam/tax-residency
As of Aug 2026, TRC temporary address counts as habitual abode for foreigners: yes. https://thonexpat.com/vietnam/tax-residency
As of Aug 2026, Vietnam tax residents are taxed on worldwide income: yes. https://thonexpat.com/vietnam/tax-residency
As of Aug 2026, Non-residents are taxed only on Vietnam-source income: yes. https://thonexpat.com/vietnam/tax-residency

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 many days make you a Vietnam tax resident?

183 days in a tax year is the main day-count threshold. Arrival day and departure day each count as one day. The statute citations sit on the cells below.

What if I stay under 183 days?

Do visa runs reset Vietnam tax residence?

What is a foreign certificate of residence (CoR) for this page?

What does Vietnam tax if I am a resident?

Worldwide income — including remote pay from a foreign employer. Where the employer sits does not switch that off once you are a Vietnam tax resident.

What if I am a non-resident?

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

What if another country also claims me?

Is there a US–Vietnam tax treaty that fixes dual residence?

Do foreign pensions change Vietnam tax residence?

Vietnam residence is only half the file. Your passport still has its own traps — open the matching overlay before you assume ‘Vietnam only’.

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.

Vietnam tax residency — 183 days and habitual abode

Test A — day count

Threshold

How days are counted

Test B — habitual abode (even under 183 days)

TRC address

Long lease

No foreign certificate of residence

If resident · if not

Resident employment — five brackets (not seven)

Pensions · dependents · household business

Foreign-paid pension

Dependent income ceiling

Household / individual business threshold

Immigration feeds the calendar — not the form

Visa runs do not reset this switch

When another country also claims you

All cells on this page

Common questions

Passport overlays for Vietnam

Vietnam tax residency — 183 days and habitual abode

Test A — day count

Threshold

How days are counted

Test B — habitual abode (even under 183 days)

TRC address

Long lease

No foreign certificate of residence

If resident · if not

Resident employment — five brackets (not seven)

Pensions · dependents · household business

Foreign-paid pension

Dependent income ceiling

Household / individual business threshold

Immigration feeds the calendar — not the form

Visa runs do not reset this switch

When another country also claims you

All cells on this page

Common questions

Passport overlays for Vietnam