Part of being a good and responsible citizen is paying your taxes. This applies whether you are an expat or born and raised in any country. It’s no different in Saigon.

What should foreign or local individuals know about personal income taxes in Ho Chi Minh City?

Personal income tax falls under resident and non-resident categories. Residents are individuals (foreign or local) who:

››Reside in Vietnam for 183 days or more in a calendar year or reside 12 consecutive months from the first date of arrival.

››Have a permanent residence in Vietnam. For foreigners this includes a registered residence which is recorded on the permanent/ temporary residence card.

››Residents have to pay personal income tax on their worldwide taxable income.

Non-residents are individuals who stay in Vietnam for more than 90 days but less than 183 days in a tax year. If you fall in this category, you also need to prove your tax residency status in another country. The nonresident personal income tax rate is a flat 20% of the income received as a result of working in Vietnam in the tax year.

What are the personal, annual and monthly income tax rates of an expatriate working in Ho Chi Minh City?

Personal income tax rates for an expatriate who is working in Vietnam for more than 183 days (resident) are as follows:

Annual Taxable Income (million VND)

Monthly Taxable Income (million VND)

Tax Rate (%)

0 – 60

0 - 5

5

>60 – 120

>5 - 10

10

>120 – 216

>10 - 18

15

>216 – 384

>18 - 32

20

>384 – 624

>32 - 52

25

>624 – 960

>52 - 80

30

>960

>80

35

Personal income tax rate for expatriates who is working in Vietnam for less than 183 days (nonresident) is 20% for all income.

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