Acclime’s 2023 Guide to Vietnam Personal Income Tax, updated from 1 January 2023, is designed to assist tax resident and non-tax resident individuals understand their personal tax obligations in Vietnam.
The 2023 Guide covers:
- Tax on salaries and employment income
- Social, Health and Unemployment Insurance contributions
- Tax on business income
- Tax on capital gains, sales of real estate and sales of shares
- Non-taxable income and other benefits
Individuals in Vietnam are subject to Personal Income Tax (PIT) based upon their tax residency status. Employment income is generally subject to varying progressive rates, with other income subject to fixed tax rates.
Download the guide to understand and plan for your personal income tax obligations in Vietnam.