Vietnam
Individual - Residence
Last reviewed - 09 March 2026Residents 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.