Individual - Taxes on personal income
Tax residents are subject to Vietnamese personal income tax (PIT) on their worldwide taxable income, wherever it is paid or received
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Individual - Taxes on personal income
Last reviewed - 09 March 2026
Tax residents are subject to Vietnamese personal income tax (PIT) on their worldwide taxable income, wherever it is paid or received. Employment income is taxed on a progressive tax rates basis. Non-employment income is taxed at a variety of different rates.
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. However, this will need to be considered in light of the provisions of any double taxation agreement (DTA) that might apply.
Tax residents: Non-employment income and business income
Individuals earning business income from VND 500 million per calendar year and below shall not be subject to PIT on their business income. For revenue higher than that, they could be subject to 15% to 20% on net gain.
Source: PwC Vietnam
