Personal Income Tax in Viet Nam 2019

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There are some notable points relating PIT in Viet Nam and the foreigners should study and consider whether you are payer or not.
Taxpayers:
- Foreigners are residents:
Living in Viet Nam for at least 183 days or 12 months from the first day of the presence in Viet Nam.
Having a regular residence in Viet Nam.
- Foreigners are not residents.
Taxable Income:
- Residents: income earned within and beyond Vietnam’s territory regardless of the place where income is paid.
- Non-residents: income earned in Viet Nam, regardless of the place where income is paid and received.
Tax rates:
- Residents: from 1~35% per income.
- Non-residents: from 1~20% per income.
PIT settlements:
The payers have to declare and settle tax according to the Law of Viet Nam.
The deadline of PIT settlements in 2019 is April 1 2019.
You are now living in Viet Nam for more than one year, you are then the taxpayer (PIT) in Viet Nam athough your income is from the oversea company.
 

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