Individual - Residence

Last reviewed - 15 February 2024

Residents are those individuals meeting one of the following criteria: 

  • 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.