Explore step-by-step filing walkthroughs, 2026 deduction increases under Resolution 110, progressive tax brackets, and official statutory references for foreign workers in Vietnam.
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Tax finalization vietnam foreigners requires expatriates and cross-border workers in Vietnam to reconcile worldwide taxable income against Circular 111/2013/TT-BTC and Law on Tax Administration 38/2019/QH14.
Complete guide to 2026 Vietnam personal income tax deductions under Resolution 110/2025/UBTVQH15: personal allowance (VND 15.5M/mo) and dependent relief (VND 6.2M/mo).
Detailed expat guide to Vietnam personal income tax rates — progressive 5%–35% brackets for residents, 20% flat tax for non-residents, and worked VND salary calculations.
The definitive English guide to completing and filing Form 02/QTT-TNCN on eTax Mobile and thuedientu.gdt.gov.vn for foreign employees and expats in Vietnam.
The full collection
25 articles
Tax Residency
Updated 2026-09-30
Vietnam tax residency assessment depends on physical presence (183-day rule), accommodation leases, and overseas tax-residence evidence under Circular 111/2013/TT-BTC.
Deductions
Updated 2026-09-27
Complete guide to Vietnam PIT deductions for 2026 under Resolution 110/2025/UBTVQH15. Personal deduction increases to 15.5M VND and dependant deduction to 6.2M VND for expats and locals.
Special Cases
Updated 2024-12-01
Step-by-step guide for foreigners who are permanently departing Vietnam. Know what documents you need and the deadlines you must meet.
Insurance
Updated 2026-09-30
Statutory guide to compulsory social insurance eligibility, legal exemptions, contribution rates (30%), and withdrawal rules after employment contracts end under Law 41/2024/QH15.
Filing & Forms
Updated 2026-09-30
Understand when monthly withholding is sufficient and when you need to file a year-end finalization return.
Special Cases
Updated 2024-09-20
How to claim tax treaty benefits to avoid double taxation on your income. Includes step-by-step procedures for DTA applications.
Tax Rates & Brackets
Updated 2024-08-15
Detailed explanation of Vietnam's progressive tax brackets for residents, with examples and calculation methods.
Tax Rates & Brackets
Updated 2024-07-20
Complete guide to taxation for non-residents in Vietnam, including what income is taxable and how the flat rate applies.
Income Types
Updated 2024-12-10
Complete guide to taxation of stock options, RSUs, and equity compensation for foreign employees working in Vietnam.
Income Types
Updated 2024-11-25
How housing allowances, car benefits, education allowances, and other benefits-in-kind are taxed for foreign employees in Vietnam.
Compliance
Updated 2024-12-05
Complete guide to tax penalties, audit triggers, dispute resolution, and how to handle tax authority inquiries in Vietnam.
Practical Guides
Updated 2024-12-01
Step-by-step guide for foreigners starting work in Vietnam - tax registration, TIN application, and first filing requirements.
Insurance
Updated 2024-11-15
How to use your mandatory health insurance in Vietnam - registration, finding providers, making claims, and getting reimbursed.
Special Cases
Updated 2024-11-10
Tax obligations for digital nomads, remote workers, and those employed by foreign companies while living in Vietnam.
Income Types
Updated 2024-10-25
How investment income is taxed in Vietnam for foreign individuals - dividends, interest, capital gains, and reporting requirements.
PIT Finalization
Updated 2026-09-27
Tax finalization vietnam foreigners requires expatriates and cross-border workers in Vietnam to reconcile worldwide taxable income against Circular 111/2013/TT-BTC and Law on Tax Administration 38/2019/QH14.
Practical Guides
Updated 2026-03-01
Learn exactly how to calculate your take-home pay in Vietnam — including social insurance caps, PIT brackets, employer costs, and worked examples for foreigners and Vietnamese employees.
Insurance
Updated 2026-03-01
Complete guide to compulsory social insurance for foreign employees in Vietnam — who must enroll, contribution rates, the July 2025 law changes, caps, and how to claim a refund on departure.
Filing & Forms
Updated 2026-09-30
Who must file, deadlines, required documents, the exact filing process, how refunds work, and what penalties apply — everything about Vietnam annual PIT finalization (quyết toán thuế).
Tax Rates & Brackets
Updated 2026-09-27
Detailed expat guide to Vietnam personal income tax rates — progressive 5%–35% brackets for residents, 20% flat tax for non-residents, and worked VND salary calculations.
Filing & Forms
Updated 2026-09-27
The definitive English guide to completing and filing Form 02/QTT-TNCN on eTax Mobile and thuedientu.gdt.gov.vn for foreign employees and expats in Vietnam.
Deductions
Updated 2026-09-27
Complete guide to 2026 Vietnam personal income tax deductions under Resolution 110/2025/UBTVQH15: personal allowance (VND 15.5M/mo) and dependent relief (VND 6.2M/mo).
Filing & Forms
Updated 2026-09-30
A scenario-based guide to Vietnam PIT finalization deadlines for 2025 income filed in 2026, 2026 income filed in 2027, and foreign employees leaving Vietnam.
Social Insurance
Updated 2026-09-30
Complete guide to one-time social insurance withdrawal for expats and foreign workers in Vietnam under Law 41/2024/QH15, Form 14-HSB, SI book closing, and lump-sum calculations.
Corporate Compliance
Updated 2026-09-30
Comprehensive corporate compliance guide for employers in Vietnam on expatriate PIT withholding, social insurance registration, and annual finalization under Decree 253/2026 and Law 41/2024.
Calculate your net salary under both 2025 (11M/4.4M) and 2026 (15.5M/6.2M) deduction scales.
Open CalculatorWork with our bilingual specialists to file Form 02/QTT-TNCN and recover overpaid taxes.
View Finalization ServiceDirect primary legal sources: Law 109/2025/QH15, Decree 252/2026, and Circular 80/2021.
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