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.
|Published||Vietlaw's Newsletter No. 468|
Regarding PIT on incomes from capital transfer (10/8/2020)
Regarding PIT incurred by a foreign worker (27/11/2019)