– Residing in Vietnam for 183 days or more in either the calendar year or the period of 12 consecutive months from the date of arrival.

– Having a permanent residence in Vietnam (including a registered residence that is recorded on the permanent/temporary residence card or a rented house in Vietnam with a lease term of 183 days or more in a tax year in case of foreigners) and unable to prove tax residence in another country.

• Individuals not meeting the conditions for being tax residents are considered tax non-residents in Vietnam.
• Tax residents are subject to PIT on their worldwide employment income, regardless of where the income is paid or earned, at progressive rates from five percent to a maximum of 35 percent. Non-resident taxpayers are subject to PIT at a flat rate of 20 percent on their Vietnam-sourced income.