Vietnam

South-Eastern Asia · VN · 65 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Presence in Vietnam for at least 183 days in a calendar year or in any consecutive 12‑month period starting from the first day of presence
• Having a permanent residence in Vietnam (registered permanent residence for Vietnamese citizens, or permanent/temporary residence card for foreigners)
• Having a rented house or other accommodation in Vietnam with a total lease term of at least 183 days in the tax year
• Having a permanent residence in Vietnam but being present in Vietnam for less than 183 days in the tax year and failing to prove tax residency in another country (by a tax residence certificate or equivalent)

Stopping Vietnamese tax residency generally requires both reducing days of presence below 183 and proving tax residency in another country if you still have permanent or long‑term housing in Vietnam, otherwise you may continue to be treated as a resident.

Source: Ministry of Finance of Vietnam (Circular No. 111/2013/TT-BTC, Article 1)

Tax treaty network (57)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.