Before you start

Income from working in Vietnam
A personal tax code (MST) — your employer usually registers it
Knowing your residency status (the 183-day test)

Step-by-step

1
Work out if you're a tax resident
You're a resident if you're in Vietnam 183+ days in a calendar year (or any 12 consecutive months from arrival), or you have a permanent/rented home here for 183+ days. Otherwise you're a non-resident.
OnlineWho: You——
2
Get a tax code (MST)
Foreigners are issued a 10-digit personal tax code. Your employer normally registers it within 10 days of your first taxable income; you can also register via the tax authority. It's yours for life.
Via employerWho: Employer + youWithin ~10 days of first payFree
3
Employer withholds PIT monthly
Residents are taxed at progressive rates 5%–35% (monthly: 5% up to VND 10M, then 10/20/30%, up to 35% over VND 100M). Non-residents pay a flat 20% on Vietnam-sourced income. Your employer deducts it from payroll.
Via employerWho: Your employerMonthly5–35% (resident) / 20% (non-resident)
4
File the annual finalization (residents)
Residents reconcile the year. If your employer authorises the finalization for you, the deadline is the last day of the 3rd month after year-end; self-filers have until the last day of the 4th month (around 30 April). Non-residents don't finalize.
OnlineWho: You / employerBy end of Mar (employer) / Apr (self)Balancing payment if under-withheld

Documents you’ll need

Passport / TRC
Personal tax code (MST)
Labour contract and payslips
Income statements / withholding records from your employer
Records of any foreign income (residents)

Things most newcomers don’t know

The 183-day line decides your whole tax treatment.

Residents pay 5–35% on worldwide income and must finalize; non-residents pay a flat 20% on Vietnam income only and don't finalize. Track your days deliberately, especially in your arrival and departure years.

Source: PwC Vietnam

Employer withholding isn't the end of the story for residents.

Monthly deductions are provisional. As a resident you (or your employer on your behalf) still file an annual finalization that can leave you owing a balance or due a refund.

Source: Vietnam Briefing / GDT

You get one tax code (MST) for life — and you need it.

Foreigners are issued a 10-digit personal tax code, usually via the employer within ~10 days of first income. It follows you across jobs; don't let a new employer create a second one.

Source: GDT / law-firm guidance

Worldwide income means worldwide once you're resident.

Residents are taxed on income earned anywhere, not just Vietnam — so foreign salary, rental, or investment income can be in scope. Check whether a double-tax treaty applies before you assume you owe twice.

Source: PwC Vietnam

Common mistakes to avoid

Miscounting the 183 days and applying the wrong rate (flat 20% vs progressive)
Assuming employer withholding settles everything — residents must still finalize
Letting a second employer register a duplicate tax code
Forgetting that resident status pulls foreign income into scope

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