Personal income tax rates Tax residents: Employment income Annual taxable income (million VND*)
However, this will need to be considered in light of the provisions of any double taxation agreement (DTA) that might apply. Non-residents are subject to PIT at a flat tax rate on the income received as a result of working in Vietnam/on Vietnam-related income in the tax year, and at various other rates on their non-employment income. Non-employment income is taxed at a variety of different rates. Employment income is taxed on a progressive tax rates basis.
Tax residents are subject to Vietnamese personal income tax (PIT) on their worldwide taxable income, wherever it is paid or received.
