Vietnam Tax Residents are taxable in Vietnam on their worldwide income, whilst Non-Tax Residents are only taxable in Vietnam on their Vietnamese sourced income.
A Tax Resident is an individual that satisfies one of the following:
a) Resides in Vietnam for 183 days or more
- within 12 consecutive months from the first day of arrival, or
- in a calendar year
b) Holds a temporary or permanent residence card for Vietnam, or
c) Leases a property for a term of 183 days or more in Vietnam in the assessment period
If the above tests are not met, then an individual will be treated as Non-Tax Resident in Vietnam. However, care still needs to be taken as there are circumstances where an individual may still be deemed a tax resident in Vietnam if they cannot prove they are Tax Resident in another country.
