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Vietnam Corporate - Corporate residence

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There is no concept of tax residency for CIT. Enterprises established under the law of Vietnam are subject to CIT in Vietnam. In addition, Vietnam has a broadly worded ‘permanent establishment’ definition.

Permanent establishment (PE)

In Vietnam, a PE is defined as “a fixed place of business through which a foreign enterprise carries out part or the whole of its business or production activities in Vietnam”. The PE of a foreign enterprise shall include:

  • A branch, an operating office, a factory, a workshop, means of transportation, a mine, an oil and gas field, or any place relating to the exploitation of natural resources in Vietnam.
  • A building site; a construction, installation, or assembly project.
  • An establishment providing services, including consultancy services, through its employees or other persons.
  • An agent for a foreign enterprise.
  • A representative in Vietnam where one has authority to sign contracts under the name of the foreign enterprise, or where one does not have authority to sign contracts under the name of the foreign enterprise but regularly delivers goods or provides services in Vietnam.

Foreign enterprises with their PEs in Vietnam shall pay tax on the taxable income earned in Vietnam (irrespective of whether it relates to the PE) and on the taxable income generated out of Vietnam and related to operations of the PEs.

Where a treaty on avoidance of double taxation to which Vietnam is a signatory contains different provisions relating to PE, such treaty shall apply (see the Withholding taxes section for a list of countries with which such treaties exist).


Last Reviewed - 08 July 2019

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