Professional Tax Service

PIT Finalization
for Foreigners in Vietnam

Comprehensive Personal Income Tax finalization services tailored for expatriates. We handle everything from document review to tax authority submission, ensuring full compliance with Vietnamese regulations.

Rule-based review
Timeline confirmed after review
Clear scope and fee
Overview

Understanding PIT Finalization

Personal Income Tax (PIT) finalization is a mandatory annual process in Vietnam where taxpayers reconcile their total tax liability against taxes already withheld by employers. For foreigners, this process involves additional considerations including tax residency determination and potential tax treaty applications.

Under Vietnamese PIT Law No. 109/2025/QH15, Circular 111/2013/TT-BTC, and the Law on Tax Administration 38/2019/QH14, all foreign individuals earning Vietnam-sourced or worldwide income (for residents) must ensure proper tax finalization. This statutory process determines whether you owe additional taxes or are eligible for a cash tax refund.

Annual Deadline
Employers file by 31 March; individuals filing directly by the last day of April (next working day if a holiday). Late submissions may result in penalties.
Required Filing
Mandatory for tax residents and those with multiple income sources. Also required when leaving Vietnam permanently.
Professional Handling
Our experts ensure accurate calculations, proper documentation, and timely submission to avoid penalties.
Target Audience

Who Needs PIT Finalization?

Our PIT finalization services are designed for the following categories of foreign individuals in Vietnam.

Foreign Employees
Expats working in Vietnam under an employment contract who need to finalize their annual personal income tax.
Multi-Employer Workers
Individuals who worked for multiple employers during the tax year and need consolidated tax filing.
Leaving Vietnam
Foreign employees departing Vietnam who need to settle their tax obligations before exit.
Tax Residents
Those who meet the 183-day residency rule and need to file tax on worldwide income.

Special Case: Leaving Vietnam

If you are departing Vietnam permanently, PIT finalization is required before your exit. We offer expedited services for departing employees to ensure all tax matters are settled before your departure date. Contact us at least 30 days before your planned exit.

Service Features

What's Included

Our comprehensive PIT finalization service covers every aspect of your tax settlement needs.

Document Review & Analysis
Thorough review of your income documents, tax deductions, and residency status assessment.
Tax Calculation & Optimization
Accurate PIT calculation with identification of all eligible deductions and tax treaty benefits.
Form Preparation
Preparation of all required tax finalization forms including declarations and supporting documents.
Compliance Verification
Full compliance check against Vietnamese tax regulations and official requirements.
Submission Support
Assistance with e-filing or paper submission to the local tax authority.
Post-Filing Support
Follow-up support for any queries from tax authorities and refund processing.

Bilingual Support

Full support in both English and Vietnamese throughout the process.

Document Storage

Secure digital storage of all your tax documents for 5 years.

Audit Support

Representation and support in case of tax authority audits or inquiries.

Our Process

How It Works

A streamlined 6-step process designed to minimize your effort while ensuring complete accuracy.

Step 1After initial review
Initial Consultation
Free consultation to assess your situation, gather documents, and determine your tax residency status.
Step 2Depends on records
Document Collection
We collect and review all necessary documents including income statements, contracts, and deduction proofs.
Step 3Confirmed after review
Tax Calculation
Our experts calculate your tax liability, identify deductions, and optimize your tax position.
Step 4Confirmed after review
Form Preparation
Preparation of all finalization forms and supporting documentation for your review.
Step 5Client-led review
Review & Approval
You review the prepared documents and approve before submission.
Step 6Authority submission timing
Submission
We submit your tax finalization to the tax authority and provide confirmation.

Standard Processing Time

Timeline confirmed once documents and scope are clear

Transparent Pricing

Pricing Plans

Clear, upfront pricing with no hidden fees. Final quote provided after initial consultation.

Standard PIT Finalization
For single employer cases
3,500,000 VND
  • Single employer income
  • Standard deductions
  • Tax residency assessment
  • Form preparation & filing
  • Post-filing support
Get Started
Most Popular
Complex PIT Finalization
For multi-employer or complex cases
5,500,000 VND
  • Multiple employer income
  • Complex deductions
  • Tax treaty analysis
  • Form preparation & filing
  • Priority support
  • Tax authority liaison
Get Started
Complex or departure case
For cases requiring a tailored scope
Custom quote
  • Case-specific document review
  • Timeline confirmed after review
  • Tax authority correspondence support
  • Full documentation package
Get Started

* Final pricing depends on complexity of your case, number of employers, and additional services required. Scope and any third-party charges are confirmed before work begins. Contact us for a personalized quote.

FAQ

Frequently Asked Questions

Common questions about PIT finalization for foreigners in Vietnam.

PIT Finalization (Personal Income Tax Finalization) is the annual process of reconciling your total tax liability with the tax withheld by your employer(s) throughout the year. In Vietnam, this is mandatory for all tax residents and must be filed by the last day of the third month after the tax year ends if your employer finalizes for you (31 March), or by the last day of the fourth month if you file directly (30 April, moved to the next working day when it falls on a holiday).

You are required to file if you: (1) Are a tax resident (183+ days in Vietnam), (2) Had income from multiple employers, (3) Had income exceeding the standard deduction threshold, or (4) Are leaving Vietnam permanently. Even if your employer has withheld taxes correctly, you may still need to file for finalization.

Required documents include: (1) Valid passport and visa copies, (2) Work permit or exemption certificate, (3) Employment contracts, (4) Salary statements from all employers (Form 02/TNCN), (5) Proof of tax withholdings, (6) Documents for deductions (insurance, charity, dependents), and (7) Bank account details for refunds.

Employers finalizing on your behalf must file by 31 March of the following year. Individuals filing directly (for example with multiple employers) have until the last day of April, moved to the next working day if it falls on a holiday (4 May for the 2025 tax year). Foreigners leaving Vietnam permanently must finalize before exit, and no later than 45 days after their labour contract ends (Decree 252/2026/ND-CP).

Yes, if your employer withheld more tax than your actual liability, you may receive a refund. Common reasons for refunds include: unused personal deductions, over-withholding due to incorrect tax brackets, or eligible deductions for dependents and charitable contributions. Straightforward refunds are often paid within a few working days; cases the tax office checks before refunding can take up to 40 working days.

Late filing when tax is payable leads to: (1) An administrative fine that rises with how late you are, up to VND 15–25 million for filings more than 90 days late (Decree 125/2020/ND-CP as amended by Decree 310/2025/ND-CP); (2) Late-payment interest of 0.03% per day on unpaid tax; and (3) Possible exit bans if overdue tax exceeds the thresholds in Decree 49/2025/ND-CP. Extensions are only granted in limited cases such as natural disasters or serious illness, so plan to file on time. Late refund-only returns are not fined.

If you worked for a single employer and your total taxable income was properly withheld, your employer should handle the finalization on your behalf. However, if you had additional income sources, claimed deductions for dependents, or your employer did not properly withhold taxes, you must file individually.

Tax residents (183+ days in Vietnam) are taxed on worldwide income and can claim all personal deductions. Non-residents are taxed only on Vietnam-sourced income at a flat 20% rate. Your residency status directly impacts your tax liability and the deductions you can claim during finalization.

Still have questions? We're here to help.

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Let our experts handle your PIT finalization with precision and care. Book a free consultation today and ensure your tax matters are in perfect order.

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