How do you file taxes in Vietnam in 2026?

A foreign employee is generally a Vietnamese tax resident when present in Vietnam for at least 183 days in a calendar year or in any 12 consecutive months from first arrival, or when they maintain a qualifying permanent or habitual residence and cannot prove residence elsewhere. Residents are generally taxed on worldwide income under Vietnamese PIT rules; non-residents are generally taxed on Vietnam-sourced income, including employment for work performed in Vietnam even if paid offshore.

Keep travel calendars. Arrival and departure days can decide the 183-day count. Align stay and work papers with employer records: Get a work permit, temporary residence card, and the wider paperwork after moving chain.

Employers usually withhold PIT each month on employment income. Withholding reduces the year-end balance but does not always remove further declarations when GDT rules say you must finalise or file. From the 2026 tax year, resident employment income follows the progressive brackets under Personal Income Tax Law No. 109/2025/QH15 (five main bands starting at 5% on the lowest monthly taxable slice published for that reform).

Use the Electronic Tax portal (eTax) or the channel your managing tax office names after the 2025 administrative reorganisation. Do not follow an obsolete district-office address from an old blog. Treaty relief, foreign tax credits, and dual-residence cases need advisor review against the live GDT bulletin for your year.