2. Scope of taxable personal income
Date: 2025.05.22
– Resident individuals: Taxed on their worldwide income, regardless of the source of payment.
– Resident individuals from countries with a double taxation avoidance agreement: Taxed only from the first month of entry to the month of contract termination and departure from Vietnam, without the need for consular confirmation procedures.
– Non-resident individuals: Taxed only on income generated in Vietnam, regardless of the source of payment.





