blue-check Criteria to determine a foreigner being a “resident”

Official letter No. 2881/TCT-DNNCN dated July 20th, 2020 of the General Department of Taxation regarding guidelines on personal income tax (PIT) policy for Japanese expert upon making PIT accounting
Posted: 23/7/2020 3:28:48 PM | Latest updated: 28/7/2020 1:03:50 PM (GMT+7) | LuatVietnam: 5010 | Vietlaw: 468

The determination of whether an individual is a resident or non-resident relates to PIT calculation method and PIT rate with regard to income arisen in Vietnam of a foreigner.

A foreigner shall be considered to be a “resident” in Vietnam if he/she belongs to any of these cases:

1. Being present in Vietnam for at least 183 days in a calendar year, or

2. Being present in Vietnam for at least 183 days in 12 consecutive months, or

3. Having been granted temporary residence card, or

4. Having house lease contract(s) with the total period of 183 days or more in the same tax year, regardless of a house, inn, hotel or working place. In this case, if the foreigner stays in Vietnam for fewer than 183 days, it is required to have documents to prove his or her residence in any country, otherwise the foreigner shall be considered to be the resident in Vietnam.

Khi bị xem là cá nhân cư trú tại Việt Nam, thu nhập của người này sẽ phải tính thuế TNCN theo biểu lũy tiến theo quy định tại điểm b.3 Khoản 1 Điều 25 Thông tư 111/2013/TT-BTCstatus2 . Cuối năm, sẽ phải quyết toán thuế TNCN đối với toàn bộ thu nhập, bao gồm cả thu nhập tại Việt Nam và thu nhập, lợi nhuận nhận được ở nước ngoài (nếu có)
Ms Phuong Thao (
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PublishedVietlaw's Newsletter No. 468
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Read more:

nexto  Regarding expenses relating to foreign workers that do not have work permit (12/5/2020) 

nexto  Regarding PIT on incomes from capital transfer (10/8/2020) 

nexto  Regarding PIT on severance allowance given to a foreign worker (27/4/2020) 

nexto  Regarding PIT accounting made by a foreigner that is a resident in Vietnam (16/4/2020) 

nexto  Regarding PIT incurred by a foreign worker (27/11/2019) 

nexto  Issue relating to temporary residence cards of foreign workers in case of merge of enterprises (4/12/2019) 

Foreign laborers