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  • Vietnam Personal Income Tax
    Date:2019-10-09 

    No.

    Kind of income

    Resident

    Non - resident

    1

    Income from wages and salary

    Working period in Labor contract is less than 3 months & monthly income is no less than VND 2,000,000, tax rate: 10%

    20%

     

     

    Working period in Labor contract is no less than 3 months: Progressive tax rate (*)

     

    2

    Income from business activity

    0.5% - 5%

    1% - 5%

    3

    Income from capital investment

    5%

    5%

    4

    Income from capital transfer

    2%

    0.1%

    5

    Income from security transfer

    0.1%

    6

    Income from real estate transfer

    2%

    2%

    7

    Income from prizes/ inheritances/ gifts

    1%

    1%

    8

    Income from royalties/ franchises

    5%

    5%

    (*) Progressive tax rate

    Level

    Annual assessable income (million VND)

    Monthly Assessable income (million VND)

    Tax rate

    1

    Up to 60

    Up to 5

    5%

    2

    From 60 to 120

    From 5 to 10

    10%

    3

    From 120 to 216

    From 10 to 18

    15%

    4

    From 216 to 384

    From 18 to 32

    20%

    5

    From 384 to 624

    From 32 to 52

    25%

    6

    From 624 to 960

    From 52 to 80

    30%



    • Hong Kong Office

      : Unit 706, 7/F, South Seas Centre Tower 2, No.75 Mody Road, Tsim Sha Tsui East, Hong Kong / Tel:(852)3913-9500 / Fax:(852)2170-1919

    • Singapore Office

      : 3 Shenton Way #16-08 Shenton House Singapore 068805 / Tel: (65)6542-2309 / Fax : (65)6221-4376

    • Vietnam Hanoi Office

      : 13F, Charmvit Tower, 117 Tran Duy Hung Street, Cau Giay District, Hanoi, Vietnam / Tel:(84)34-8218-444

    • Vietnam Ho Chi Minh City Office

      : 15th Floor R.1508, Vincom Center Tower, 72 Le Thanh Ton Street, Ben Nghe Ward District 1, Ho Chi Minh city

    • Korea Office

      : 100, Cheonggyecheon-ro, Jung-gu, Seoul, Republic of Korea / Tel : (82)70-7436-5844 / Fax : (82)2-713-0056

    • Taiwan Office

      : 18F-2, No.163, Sec. 1, Keelung Rd., Xinyi Dist., Taipei City 110, Taiwan (R.O.C) / Tel : (886)988-057-215

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