blue-check Regarding PIT policies foreigners

Official letter No. 11000/CTHN-TTHT dated March 13th, 2023 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) policies for foreigners
Posted: 15/3/2023 7:36:15 AM | Latest updated: 21/3/2023 10:52:21 PM (GMT+7) | LuatVietnam: 5657 | Vietlaw: 603

In case a company has a foreigner that is a non- resident in the first year of working, upon making payment for this individual, the company shall withhold PIT at the tax rate of 20% according to the regulations at clause 1 Article 18 of Circular No. 111/2013/TT-BTCstatus2 ; taxable income is the income earned in Vietnam.

If in the following years the foreign individual meets the conditions on resident and signs a labor contract for at least 03 months, the company shall withhold PIT according to the progressive tax table according to the regulations at clause 1 Article 25 of Circular No. 111/2013/TT-BTCstatus2 ; taxable income is the global income.

Ms Phuong Thao (
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