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1. Definition of resident and non-resident Individuals – Who is subject to tax?

Date: 2025.05.22

1.1 What is a Resident Individual?

An individual is considered a resident in Vietnam if they meet one of the following conditions:

a. Duration of Stay:
Present in Vietnam for 183 days or more in a calendar year or within 12 consecutive months from the date of entry. (Both the arrival and departure days are counted as one day.)

b. Permanent Residence in Vietnam:
・Vietnamese citizens: Have a stable residence and are registered for permanent residence as per regulations.
・Foreigners: Have a permanent residence card or temporary residence card issued by the Ministry of Public Security.
・Have rented accommodation in Vietnam: Lease contract of 183 days or more in the tax year, including hotels, guest houses, offices, etc.

※ If an individual has a permanent residence but does not stay in Vietnam for 183 days, they are still considered a resident if they cannot prove they are a tax resident of another country. This proof is based on a Certificate of Residence or a passport in the absence of the certificate.

1.2 What is a Non-Resident Individual?

A non-resident individual is someone who does not meet the conditions in section 1.1 above.

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