blue-check Issue relating to PIT on house rent paid on behalf of a worker

Official letter No. 4571/TCT-DNNCN dated December 7th, 2022 of the General Department of Taxation regarding determination of personal income tax (PIT)
Posted: 9/12/2022 11:19:42 AM | Latest updated: 13/12/2022 3:55:40 PM (GMT+7) | LuatVietnam: 5599 | Vietlaw: 594

According to opinions of the General Department of Taxation, in case a foreign worker is a resident in Vietnam, receives Net income (tax – exclusive income) in Vietnam and outside Vietnam and his/her house rent is also paid by the Company in Vietnam on his/her behalf, the limit of 15% of the total taxable income for deduction of PIT with regard to the house rent shall be determined according to the Gross income.

The conversion of Net income into Gross income shall be carried out according to the guidelines at point b clause 4 Article 7 of Circular No. 111/2013/TT-BTCstatus2 .

In addition, it is required to note that if the foreign worker is a resident in Vietnam, his/her taxable incomes for declaring, making tax accounting are global incomes (incomes earned in Vietnam and outside Vietnam), regardless of places of payment.

Ms Phuong Thao (
Please tag when reposting this article

Related documents

Penalty document



Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 594

Files attachment

enflag pdficon CV4571_07122022TCT[VLO].pdf


No data

Foreign laborers

blue-check The removal of certain conditions relating to procedures for issuance of work permits for foreigners expired from January 1st, 2023
blue-check Foreign exchange rate used for converting salary in USD applicable in the first 6 months of 2023: VND 23,606/USD
blue-check Issue relating to PIT on house rent paid on behalf of a worker
blue-check Report on employment of foreign workers in 2022 must be submitted before January 6th, 2023
blue-check Regarding PIT exemption, reduction under Agreements for the avoidance of double taxation
blue-check Foreigners still have to submit certificate of permanent/temporary residence upon applying for the judicial record card
blue-check Foreign entities may only buy houses on the List of projects declared by Departments of Construction
blue-check Regarding regulations on use of foreign workers
blue-check Proposals for how to calculate rate of lump-sum social insurance benefits for foreigners whose social insurance contribution period is less than 01 year
blue-check Regarding PIT incurred by a foreigner working in Vietnam under 183 days
blue-check Regarding tax on tuition fees paid on behalf of foreign employees’ children
blue-check Issues relating to PIT upon change in residential status
blue-check Regarding the first tax period of a foreigner
blue-check Regarding PIT incurred by foreign employees who are seconded to Vietnam for market survey
blue-check Issues relating to PIT incurred by foreigners
blue-check It is required to make additional monthly, quarterly tax returns upon changing a foreigner’s residence status
blue-check Regarding bases determination of costs for hiring foreign consultants
blue-check Regarding tax on incomes from provision of online services of foreigners
blue-check How to declare PIT in Vietnam by foreigners
blue-check Regarding application for lump-sum social insurance benefits for foreign employees