🇻🇳 Vietnam · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Vietnam's taxes are run by the General Department of Taxation: personal income tax, corporate income tax and VAT. Tax residents (183+ days or a permanent residence) are taxed on worldwide income.
Vietnam taxes are administered by the General Department of Taxation under the Ministry of Finance. Companies commonly deal with corporate income tax, VAT, withholding/foreign-contractor tax and payroll-related filings.
- Use the General Department of Taxation portal for official filing, taxpayer and e-tax services.
- VAT and corporate-tax treatment can vary by activity, incentive, location and temporary policy; verify current rules before quoting rates.
- Foreign-contractor tax can apply to offshore suppliers earning Vietnam-sourced contract income.
Step-by-step
- 1
Determine your residency
You are a Vietnamese tax resident if present 183 days or more, or with a permanent/rented residence; residents are taxed on worldwide income at progressive rates, non-residents at a flat rate on Vietnam income.
- 2
Get a tax code
Obtain a personal tax code from the tax authority (General Department of Taxation); the employer usually registers it.
- 3
Understand the taxes that apply
Identify personal income tax (progressive for residents), VAT for businesses, and compulsory insurance contributions.
- 4
Have tax withheld
Employers withhold PIT monthly and remit it; other income is withheld at set rates.
- 5
Complete the annual finalization
Complete the annual PIT finalization after year end — through the employer or directly with the tax authority.
- 6
Pay, keep records and get advice
Pay or reclaim any difference, keep records, and get advice on residency and treaty relief.
Checklist
- Residency determined (183 days / permanent residence)
- Personal tax code (General Department of Taxation)
- Applicable taxes identified (personal income tax, VAT, compulsory insurance)
- Monthly PIT withholding
- Annual PIT finalization
- Difference paid/reclaimed
- Records kept
- Advice on residency / treaty relief
Official authorities
- General Department of Taxation
Official tax authority portal.
- Ministry of Finance
Finance ministry overseeing tax policy.
Frequently asked questions
When am I a Vietnamese tax resident?
Generally if you are in Vietnam 183+ days in a year or have a registered permanent residence; residents are taxed on worldwide income.
How is personal income tax structured?
Employment income is taxed on progressive brackets, with different rules for residents and non-residents.
What is the VAT rate?
VAT applies to most goods and services at a standard rate, with reduced rates for some categories.
Official-information aggregation, not legal advice. Always verify on the authority's own site.