Quick answer
Annual PIT finalization is the official reconciliation process reconciling all salary, bonus, and secondary income earned by tax residents in Vietnam during the tax year. Taxpayers must determine whether their employer can finalize on their behalf or if direct individual filing is mandatory under Decree 253/2026/NĐ-CP.
⚡ Looking for a hassle-free filing? Our certified Vietnam PIT Finalization Service for Expats prepares your Form 02/QTT-TNCN dossier, secures your maximum refund, and represents you before the tax department.
Who must finalize directly
Direct individual self-finalization is mandatory if you:
- Worked for two or more employers during the tax year.
- Ended your employment contract without remaining employed at the time of finalization.
- Received untaxed overseas remuneration or foreign direct salary.
- Have overpaid tax and want to claim a direct cash tax refund (hoàn thuế TNCN).
- Are a foreign resident departing Vietnam.
Filing Deadlines (2026 Calendar Year)
* Employer / Income Payer Filing: March 31 (last day of the 3rd month following year-end). * Direct Individual Filing: April 30 (last day of the 4th month following year-end; adjusted to next business day if falling on public holidays). * Departing Foreign Employees: Within 45 days of employment contract end date and before departure from Vietnam (Decree 252/2026/NĐ-CP Article 10.5.d).
Required Dossier for Direct Finalization
* Form 02/QTT-TNCN: Personal Income Tax finalization declaration. * Appendix 02-1/BK-QTT-TNCN: Detailed schedule of registered family dependants. Original Electronic Tax Withholding Certificates (Chứng từ khấu trừ thuế*): Issued by each employer. * Form 05/MST: Tax identification confirmation or copy of valid passport. * Bank Confirmation Letter: For direct tax refund disbursement.
For complete checklists, see the Vietnam Tax Document Checklist for Expats or book our Leaving Vietnam Tax Clearance Service.