Today we're discussing Vietnamese tax law for expats with a tax specialist, based on the Harley Miller Law Firm guide.

Tax Residency

You're considered a tax resident in Vietnam if you either:

• Stay 183+ days in a calendar year
• Have a habitual residence (permanent address)

Tax Rates

Residents: Progressive system from 5% to 35% on worldwide income Non-residents: Flat 20% on Vietnam-sourced income only

Deductions

• Personal: 132M VND/year
• Dependent: 4.4M VND/month per dependent
• Other: Insurance, pensions, charitable donations

Double Taxation Agreements (DTAs)

Vietnam has agreements with 80+ countries to prevent double taxation through tax credits, exemptions, or reduced rates.

Tax Registration

Three options:

• Direct registration at tax office
• Through employer
• Online via e-portal

Key Deadlines

• Monthly: 20th of following month
• Quarterly: Last day of next quarter's first month
• Annual: Last day of fourth month after year-end
• Early departure: File within 45 days

Housing Allowances

• Taxable if paid through paycheck
• Non-taxable if employer pays landlord directly
• Maximum taxable amount: 15% of total income

Record Keeping

Keep all tax documents for 5 years in case of audits or disputes.

Resources

• Harley Miller Law Firm website
• General Department of Taxation website
• Professional newsletters
• Expat community forums