Vietnam

Individual - Residence

Last reviewed - 09 March 2026

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 or a rented house in Vietnam with a definite lease term)

Individuals not meeting the conditions for being tax residents are considered tax non-residents in Vietnam.