Mandatory Requirement — Do Not Depart Without It

Leaving Vietnam Tax Finalization

Foreign residents have to file a final tax return before they leave Vietnam. We prepare it, file it, and chase any refund you are owed.

45
Days after contract end
PIT
Finalization review
Docs
Prepared before travel

When do you have to file before leaving Vietnam?

A resident foreigner ending a Vietnamese labour contract must finalize PIT before exit and no later than 45 days after the contract ends. Confirm the filing route and deadline against your records before travel.

Plan early: the documents and any authority questions can take longer than the filing deadline.

Legal Basis

Why Finalization Is Mandatory

Skipping the departure return does not make the tax go away. It follows you, and in some cases it stops you at the airport.

Legal Requirement

Resident foreigners ending a labour contract must finalize their PIT before exit, and no later than 45 days after the contract ends.

Article 10.5.d, Decree 252/2026/ND-CP

Exit Bans

If you owe tax above the legal thresholds, the tax office can ask immigration to stop you at the airport.

Decree 49/2025/ND-CP

Fines and Interest

Filing late when tax is due can cost up to VND 15–25 million in fines, plus 0.03% interest per day on the unpaid amount.

Decree 125/2020/ND-CP, amended by Decree 310/2025/ND-CP

Your Refund

If your employers withheld too much, this return is how you get it back. Keep your Vietnamese bank account open until it is paid.

Refunds under VND 50,000 are carried forward, not paid
Official Legal Source

Decree 252/2026/ND-CP, Article 10, clause 5, point d

“Before exit, for resident individuals who are foreigners ending their labour contract in Vietnam, but no later than 45 days from the date the labour contract ends.”

Our translation. The Vietnamese text reads: “Trước khi xuất cảnh đối với cá nhân cư trú là người nước ngoài kết thúc hợp đồng lao động tại Việt Nam nhưng không quá 45 ngày kể từ ngày kết thúc hợp đồng lao động.”

Read the decree
Step-by-Step Process

Your Finalization Timeline

Six steps. The timeline depends on complete records, your case, and the authority’s review, so start as soon as you know your last working day.

1
1-3 days

Document Collection

Gather all required income and residency documents from your employers and personal records.

PIT withholding certificatesPayslips and payroll recordsPassport and visa copies
2
1 day

Submit to Advisor

Upload documents through our secure portal for initial review and assessment.

Secure document uploadInitial compliance checkGap analysis report
3
2-5 days

Tax Calculation

Our experts calculate your tax position, identify deductions, and optimize your finalization.

Full year income analysisDeduction optimizationTax bracket calculation
4
1-2 days

Review & Approval

Review the calculated tax position and approve the finalization for filing.

Detailed calculation reportRefund/payment summaryYour final approval
5
1-2 days

File with Authority

Submit the finalization declaration to the local tax department on your behalf.

Official submissionTax department liaisonFiling confirmation
6
1-3 days

Confirmation

You get the tax office acknowledgment of your return. Any balance is paid, or the refund is requested to your Vietnamese bank account.

Filing acknowledgmentPayment or refund requestCopies of everything filed
Preparation Tools

Prepare Your Finalization

Check your departure timeline and track your document collection progress.

Your Filing Deadline
Enter your contract end date and your flight date. The deadline is whichever comes first.
Start Standard Finalization

Key Requirements

  • File before you exit, within 45 days of your contract ending
  • Include all employers' income
  • Claim all eligible deductions
  • Keep the filing acknowledgment from the tax office
Document Checklist
Track your document collection progress. Required documents must be submitted.
Required Documents Progress0 of 4 completed

Identity

Required
Optional

Employment

Required

Income

Required
Optional

Tax

Required
Optional

Residency

Optional

Dependants

Optional

Insurance

Optional
Transparent Pricing

Departure Finalization Packages

Fixed fees, agreed before we start. Pick by how complicated your year was and how soon you fly.

Standard Departure
Single employer, straightforward case
3,500,000VND
  • Single employer income
  • Standard deductions
  • Basic document review
  • Tax filing submission
  • Email support
Contact via ZALO
MOST POPULAR
Comprehensive
Multiple employers or complex income
5,500,000VND
  • Multiple employer income
  • Full deduction optimization
  • Priority processing
  • Tax filing submission
  • Phone & email support
  • Post-filing assistance
Contact via ZALO
Urgent Service
Expedited processing for imminent departure
8,500,000VND
  • Same-day document review
  • Express tax calculation
  • 24-hour processing priority
  • Direct tax office liaison
  • Dedicated support line
  • Airport document delivery
Contact via ZALO

Need a custom solution? We handle complex multi-year cases, DTA claims, and refund situations.

Request Custom Quote

Questions people ask before they leave

Short answers, based on current law. If your case is unusual, ask us on Zalo.

Before you leave, and no later than 45 days after your labour contract ends, whichever comes first. This rule is in Article 10.5.d of Decree 252/2026/ND-CP and has applied since 1 July 2026. It applies to foreigners who are tax residents in Vietnam.

The contract end date starts the clock. You have 45 days from it to file, even if you are still in Vietnam. Plan around your last working day, not your flight.

Not for departures from 1 July 2026. Your employer or a tax agent can still prepare and submit the return for you, but it has to be filed before you exit. The old option to leave first and have an authorized party file within 45 days after exit came from Circular 92/2015/TT-BTC and only covers departures before that date.

Your Vietnam taxable income from 1 January of the year you leave up to your departure, from every employer you had in that period. You file it on Form 02/QTT-TNCN with a withholding certificate from each employer.

No. Non-residents pay a flat 20% on Vietnam-sourced employment income, and the tax withheld each month is final. Departure finalization is for tax residents: people in Vietnam 183 days or more in the year, or with a regular residence here.

Unpaid tax attracts late-payment interest of 0.03% per day. If it goes above the thresholds in Decree 49/2025/ND-CP, the tax office can ask immigration to stop you at the border. Filing late when tax is due can also bring a fine of up to VND 15 to 25 million.

If your employers withheld more than you owe, the difference is refunded to a Vietnamese bank account. Keep the account open until the money arrives, or authorize someone in Vietnam to receive it. Overpayments of VND 50,000 or less are carried forward instead of refunded.
Don't Wait Until It's Too Late

Start Your Finalization Today

Send us your contract end date and flight date on Zalo. We will tell you your exact deadline and what documents to collect, usually within a couple of hours.

Call Us

ZALO: +84703027485

Office

HCMC & Hanoi

Average response time: < 2 hours during business hours