Personal income tax (PIT)

PIT payers are divided into two types: Residents (who have been in Vietnam for 183 days or more or have places of habitual residence in Vietnam) and non-residents.

Personal incomes include incomes from salaries, wages and other incomes (incomes from business, capital investment, real estate assignment, inheritance, etc.).

For residents, taxed incomes from salaries and wages shall be deducted insurance premiums and reductions (the reduction value for a taxpayer and for each of his/ her dependants is VND 11 million and VND 4.4 million per month, respectively) before calculating PIT. PIT shall be calculated according to the partially progressive tax schedule where the lowest tax rate is 5% and the highest one is 35%.

For a non-resident, the tax rate of 20% is imposed on the total income from salaries and wages.

For other incomes, tax rates ranging from 0.1% to 20% shall be applied to each type of incomes. 


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